Do Management Accountants Perform Decision Analysis Better than Accounting Students?

The article presents a study which aims to observe the ability of management accountants to identify and integrate information to be used in resource allocation decision making. In compares the decision-making analyses from the Institute of Management Accountants (IMA) professionals with the analyses made by nonprofessional accounting students. Results show that management accountants excel in decision analysis compared to accounting students, suggesting that the have the necessary skills to participate and help in organizational decision making. It suggests that educators should integrate skills such as decision making in the accounting curriculum to ensure that accounting professionals have the necessary skills as business partners.