Accounting and Management Education in Asia and Latin America: Their Impact on Management Technology Transfer

Abstract

This research study examined accounting and business administration education curricula at foreign universities and tested a model for measuring the level of management technology attained by a country. The primary focus of this research was the role of accounting and business education as input for a measurement model designed to aid in assessing the potential for the transfer of management technology. A factor analysis‐based technometric model to measure a country's degree of management technology sophistication was utilised. The model placed newly industrialised countries including Korea, India, China, Brazil, and Mexico at the top of the scale even though these countries do not have the highest Gross National Product (GNP) per capita. These results suggest that per capita GNP may not be a reasonable indicator of accounting and management technological potential, and that the technometric model utilised in this study may provide more accurate information regarding the transfer of accounting and management technology.