Management Accounting Disciplinary Boundaries in the Business Rescue Practitioner (BRP) Occupation in South Africa

Abstract Book of the 19th International Conference on Modern Research in Management, Economics and Accounting

Year: 2026

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Management Accounting Disciplinary Boundaries in the Business Rescue Practitioner (BRP) Occupation in South Africa

Prof. Onesmus Ayaya

ABSTRACT:

The study sought to explore the disciplinary boundaries of management accounting within the business rescue occupation. It highlights the intersection between traditional accounting functions and the broader, multi-organisation and multi-disciplinary demands placed on business rescue practitioners (BRPs). The study aimed to investigate and define the disciplinary boundaries of management accounting within the BRP occupation, to enhance the professional certification, effectiveness, and credibility of business rescue practices in South Africa.
The study adopted a multi-level approach integrating regulated practices, professional, and operational dimensions. The researcher conducts systematic reviews of existing academic and professional literature on management accounting, business rescue, and related ethical and regulatory frameworks. Semi-structured interviews with business rescue practitioners (BRPs), and representatives of the professional bodies were used. In addition, the researcher examined business rescue plans, financial statements, regulatory filings, and professional guidelines through document content analysis to assess the formal role and limitations of management accounting in practice. Detailed case studies of South African companies that have undergone business rescue proceedings were used to analyse how management accounting practices were applied, where boundaries were encountered, and the resulting corporate renewal outcomes. The selected field procedures facilitated the identification of gaps, theoretical perspectives, and building on prior literature results relevant to discerning management accounting tools and techniques in the business rescue occupation. These interviews examine perceptions, experiences, and challenges associated with the boundaries of management accounting. The primary question guiding the study was: to what extent do legislated business rescue practices incorporate management accounting tools and techniques? This main research question elicited the following research subquestions:
(i) What are the management accounting tools used in the business rescue contexts
(ii) What are the jurisdiction disputes and role ambiguity that have arisen since 2011?
(iii) What is the impact of the Companies Act and professional bodies on the boundaries of the management accounting role?
(iv) How BRPs and accountants interact during rescue processes
The results show that business rescue occupational practices have a high technical content in traditional management accounting. The legal aspects of business rescue practices are a small component of the practices that can be sourced from registered attorneys. As a result, a BRP professional accreditation framework addresses the identified areas of learning and development. Learning and development areas are a key pillar in the inclusive evolution of the BRP occupation into one worthy of academic and professional pursuit. The disciplinary boundaries encompass key components, including professional identity and context, licensing and continuing professional development policy, and learning and development programmes. The study concluded with recommendations on the BRP occupation as a management accounting discipline, and efforts to develop occupation-specific qualifications should embrace this thinking. Legal dimensions of occupations are an important aspect of the knowledge and practice offered in learning and development programmes. The legal elements are minimal but can be factored into the training of business rescue practitioners, who should be familiar with management accounting techniques and tools. Alternatively, business rescue practitioners with a suite of management accounting skills can hire the services of a legal expert to guide them through the legal dimensions of a business rescue process. Management accounting tools and techniques are required not only to provide accurate financial information and control but also to engage in strategic decision-making, stakeholder management, and the development of viable corporate renewal rescue plans.
Practitioner-driven ideas for firming up the management accounting role clarity in BRP occupations to support the qualification framework emerged from the study.

Keywords: Disciplinary Boundaries, Management Accounting, Business Rescue Occupation, Tools And Techniques