A survey of management accounting practices in South Africa

Waweru, Nelson M., Hoque, Zahirul and Uliana, Enrico 2005, A survey of management accounting practices in South Africa, International journal of accounting, auditing and performance evaluation, vol. 2, no. 3, pp. 226-263, doi: 10.1504/IJAAPE.2005.007674.

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Title A survey of management accounting practices in South Africa
Author(s) Waweru, Nelson M.
Hoque, Zahirul
Uliana, Enrico
Journal name International journal of accounting, auditing and performance evaluation
Volume number 2
Issue number 3
Start page 226
End page 263
Publisher Inderscience
Place of publication Olney, England
Publication date 2005
ISSN 1740-8008
Keyword(s) management accounting change
strategic management accounting
developing countries
South Africa
Summary This paper reports on a survey of management accounting practices in 52 South African firms. The survey was conducted in 2001 between January and April. The changes that have taken place in the field of management accounting and the factors that may have prompted management accounting change are also documented. Our findings indicate an increased use of most of the management accounting practices advocated in management accounting literature, in the sampled firms. Modern management accounting techniques such as activity based costing and balanced scorecard type performance measures are used together with the traditional management techniques such as budgeting and standard costing. Further, our survey revealed a significant change occurring in management accounting practices in South Africa in recent years. Such a change is mainly attributed to the opening up of the South African economy in the early 1990s.
Language eng
DOI 10.1504/IJAAPE.2005.007674
Field of Research 150105 Management Accounting
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2005, Inderscience Enterprises
Persistent URL http://hdl.handle.net/10536/DRO/DU:30008783

Document type: Journal Article
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
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