Management accountants’ competence, accounting system, organizational structure, and management accountants’ expectation gap in Uganda

Abstract

Purpose – This study aims to establish the existence of Management Accountant’s Expectation Gap and its perceived variability with management accountants’ competence, management accounting system and organizational structure. As a corollary, it examines the contribution made by management accountants’ competence, management accounting system and organizational structure in closing Management Accountant’s Expectation Gap.

Design/methodology/approach – This study is cross-sectional and correlational, and it uses firm-level data that was collected by means of a questionnaire survey from a sample of 242 manufacturing firms in Kampala – Uganda.

Findings – Results suggest that management accountants’ competence, management accounting system and organizational structure are significant predictors of Management Accountant’s Expectation Gap.

Research limitations/implications – This study focuses on manufacturing firms in Uganda, and it is possible that these results are only applicable to the manufacturing sector. More research is therefore needed to further understand the contribution of management accountants’ competence, management accounting system and organizational structure in narrowing Management Accountant’s Expectation Gap in other sectors such as the accounting firms.

Practical implications – The results suggest that policy makers prescribe qualifications for management accountants and outlining roles of management accountants in the accountants’ act 2013 to ensure that management accountants engage in the right roles thus closing the Management Accountant’s Expectation Gap.

Originality/value – According to Budding and Wassenaar (2021) study, there is a Management Accountant’s Expectation Gap however, no research has hitherto been undertaken that investigates the individual contribution of Management accountants’ competence, management accounting system, organizational structure in closing the gap.