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The influence of Marshallian neo-classical economics on management accounting in South Africa
Thesis (DCom (Financial Management))--University of Pretoria, 2007.
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University of Pretoria
2013
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| _version_ | 1867613457964072960 |
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| access_status_str | Open Access |
| author2 | De Villiers, Charl Johannes |
| author_browse | De Villiers, Charl Johannes |
| author_facet | De Villiers, Charl Johannes |
| collection | Thesis |
| dc_rights_str_mv | © 2006, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Thesis (DCom (Financial Management))--University of Pretoria, 2007. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/27127 |
| institution | University of Pretoria (South Africa) |
| last_indexed | 2026-06-10T12:36:27.633Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2013 |
| publishDateRange | 2013 |
| publishDateSort | 2013 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/27127 The influence of Marshallian neo-classical economics on management accounting in South Africa De Villiers, Charl Johannes magdaleen.shotter@btinternet.com Shotter, Magdalena Marshallian neo-classical economics Management accounting UCTD Thesis (DCom (Financial Management))--University of Pretoria, 2007. This study investigates the influence of Marshallian neo-classical economics on management accounting in South Africa and considers the impact this might have on the relevance of the subject. The investigation finds that whilst emerging management accounting theory is not based on Marshallian neo-classical economics, more traditional perspectives are. This observation results from a review of literature in the English-speaking world. Management accounting practice in South Africa appears to be based on Marshallian neo-classical economics. This conclusion is drawn from empirical work undertaken amongst management accounting practitioners from companies listed on the Johannesburg Stock Exchange. The inquiry indicates that South African management accounting education is based on Marshallian neo-classical economics. This finding emerges from an analysis of the textbooks and syllabi prescribed by South African education institutions. The investigation into the nature of Marshallian neo-classical economics reveals its shortcomings as a basis for management accounting practice. This form of economics accepts premises of limited government intervention and much free competition in the market, and assumes that decision-makers are rational, utility maximising individuals with access to perfect and freely available information. The focus of Marshallian neo-classical economics is limited. It disregards social, cultural and historical circumstances and restricts decisions to a moment in time. Such assumptions are unrealistic and cannot be used as a basis for a subject that aims to provide relevant information for decision makers in today’s business environment. Financial Management unrestricted 2013-09-07T10:39:26Z 2006-10-09 2013-09-07T10:39:26Z 2006-04-25 2007-10-09 2006-08-11 Thesis Shotter, M 2006, The influence of Marshallian neo-classical economics on management accounting in South Africa, DCom thesis, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/27127 > http://hdl.handle.net/2263/27127 http://upetd.up.ac.za/thesis/available/etd-08112006-160141/ © 2006, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf application/pdf application/pdf University of Pretoria |
| spellingShingle | Marshallian neo-classical economics Management accounting UCTD The influence of Marshallian neo-classical economics on management accounting in South Africa |
| title | The influence of Marshallian neo-classical economics on management accounting in South Africa |
| title_full | The influence of Marshallian neo-classical economics on management accounting in South Africa |
| title_fullStr | The influence of Marshallian neo-classical economics on management accounting in South Africa |
| title_full_unstemmed | The influence of Marshallian neo-classical economics on management accounting in South Africa |
| title_short | The influence of Marshallian neo-classical economics on management accounting in South Africa |
| title_sort | influence of marshallian neo classical economics on management accounting in south africa |
| topic | Marshallian neo-classical economics Management accounting UCTD |
| url | http://hdl.handle.net/2263/27127 http://upetd.up.ac.za/thesis/available/etd-08112006-160141/ |