Roles, Authority and Involvement of the Management Accounting Function PDF Download
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Author: Caroline Lambert
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
Recent techniques and shifts in the environment are often viewed as leading management accountants to adopt a business orientation. However, empirical evidence pointing to clear shifts in the role played by management accountants remains relatively scarce. From in-depth qualitative research based on 73 interviews in ten multinational companies, we identify four distinct styles of management accounting function: discrete, safeguarding, partner, and omnipotent. We show that each style can be associated with one main role: discrete control of managerial behaviour, socialisation of managers, facilitation of decision-making, and centralisation of power. From this in-depth analysis of management accountants' styles and roles we move on to discuss the authority they hold and the independence/involvement dilemma they face.
Author: Caroline Lambert
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
Recent techniques and shifts in the environment are often viewed as leading management accountants to adopt a business orientation. However, empirical evidence pointing to clear shifts in the role played by management accountants remains relatively scarce. From in-depth qualitative research based on 73 interviews in ten multinational companies, we identify four distinct styles of management accounting function: discrete, safeguarding, partner, and omnipotent. We show that each style can be associated with one main role: discrete control of managerial behaviour, socialisation of managers, facilitation of decision-making, and centralisation of power. From this in-depth analysis of management accountants' styles and roles we move on to discuss the authority they hold and the independence/involvement dilemma they face.
Author: Caroline Lambert
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
Recent techniques and shifts in the environment are often viewed as leading management accountants to adopt a business orientation. However, empirical evidence pointing to clear shifts in the role played by management accountants remains relatively scarce. From in-depth qualitative research based on 73 interviews in ten multinational companies, we identify four distinct styles of management accounting function: discrete, safeguarding, partner, and omnipotent. We show that each style can be associated with one main role: discrete control of managerial behaviour, socialisation of managers, facilitation of decision-making, and centralisation of power. From this in-depth analysis of management accountants' styles and roles we move on to discuss the authority they hold and the independence/involvement dilemma they face.
Author: Lukas Goretzki
Publisher: Routledge
ISBN: 1317377044
Category : Business & Economics
Languages : en
Pages : 365
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Book Description
There is considerable national variation in the professionalization and status of the management accountant. Although researchers from different countries have contributed to our knowledge about tasks and roles, we have limited insights into the development, education, and socio-cultural influences in different countries and surprisingly little is known about the local and national contexts in which these roles are learned and performed. This book bridges this research gap using two complementary perspectives. The first part explores management accountants in a range of different national contexts, providing information about country-specific historical developments and educational standards as well as specific roles and tasks. The second part focusses on important global developments that will increasingly impact management accountants in the future, such as sustainability, the financial crisis, technology and changing roles. By combining local context with a global overview, this insightful volume provides an agenda for future research which will be of great interest to scholars and advanced students in management accounting throughout the world.
Author: Panida Chotiyanon
Publisher: Springer
ISBN: 3319903004
Category : Business & Economics
Languages : en
Pages : 224
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Book Description
This book presents a comprehensive and holistic study on being a financial practitioner today. Using a practice theory approach, the book analyzes the work life stories of four financial practitioners who have been working between 13 and 25 years during the period of 1973 to 2015 and explains how their work identities are constituted in the practices throughout the years. It clarifies the public image of the management accountants and provides a better understanding of today’s management accountants—who they are and how they are formed—while theorizing on how to develop the next generation.
Author: Lawrence J. Gitman
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 1455
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Book Description
Introduction to Business covers the scope and sequence of most introductory business courses. The book provides detailed explanations in the context of core themes such as customer satisfaction, ethics, entrepreneurship, global business, and managing change. Introduction to Business includes hundreds of current business examples from a range of industries and geographic locations, which feature a variety of individuals. The outcome is a balanced approach to the theory and application of business concepts, with attention to the knowledge and skills necessary for student success in this course and beyond. This is an adaptation of Introduction to Business by OpenStax. You can access the textbook as pdf for free at openstax.org. Minor editorial changes were made to ensure a better ebook reading experience. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution 4.0 International License.
Author: Mitchell Franklin
Publisher:
ISBN: 9781680922943
Category :
Languages : en
Pages : 746
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Book Description
A less-expensive grayscale paperback version is available. Search for ISBN 9781680922936. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Author: Chris Akroyd
Publisher: Emerald Group Publishing
ISBN: 1803820314
Category : Business & Economics
Languages : en
Pages : 245
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Book Description
Volume 34 of Advances in Management Accounting uses a variety of methods, from experiments to surveys, to build upon existing knowledge within the management accounting discipline.
Author: David D. Emsley
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
This study examines how management accountants' cognitive style combines with their role involvement to affect not only the level of effort they devote to initiating change in their management accounting practices, but also how radical those changes are. While management accountants' cognitive style is likely to be an important indicator of the level of effort devoted to initiating change, the role they occupy in the organization (described in terms of role involvement) is also likely to be important as a means through which their efforts can be facilitated. The results from a survey of management accountants indicate that cognitive style had a positive but not significant direct effect on the level of effort management accountants devote to initiating change but, as hypothesized, there was a significant indirect effect via the mediating variable of role involvement. Moreover, this indirect relationship was more significant for radical changes than non-radical changes.
Author: Marc J. Epstein
Publisher: Emerald Group Publishing
ISBN: 178756469X
Category : Business & Economics
Languages : en
Pages : 268
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Book Description
This volume contains exemplary papers that were presented at the 2017 Conference on Performance Measurement and Management Control in Nice, France, by researchers in the field from North America, South America, Africa, Europe, and Asia.
Author: Alexander Tauber
Publisher: GRIN Verlag
ISBN: 3346061663
Category : Business & Economics
Languages : en
Pages : 19
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Book Description
Essay from the year 2015 in the subject Business economics - Controlling, grade: 1, University of Innsbruck, language: English, abstract: Controlling is the process of monitoring and analyzing activities for making sure that they are accomplished as planned and correcting any deviations. However, in the course of time, the area of responsibility of management accountants has changed. In the following essay we show the changing role of management accountants in recent time and in different cultures. In the first part of our paper we discuss the role of controllers and how it changed in recent time. The second part is about the four types of management accountants, which are the "discrete" type, the "safeguarding" type, the "partner" and the "omnipotent" controller, based on a field study conducted by Lambert and Sponem. With the help of a case study about problems in the daily life of controllers in a french aeronautics firm form Morales and Lambert we will show different inconveniences, which come along frewuently with the modern type of management accounting. Another question we will discuss in this essay deals with the controller's role in different cultures of several countries, where a paper by Granlund and Lukka was taken as the basis. In the last part we included some practical experiences which were gained in a practicum made by Patrick and we try to compare these experiences with the theoretical part of our essay in order to check the findings from the three afore mentioned papers our work is based upon.
