Author
Listed:
- Tjerk Budding
- Mattheus Wassenaar
Abstract
Whereas there are numerous articles about the extent to which auditors meet the expectations of others regarding the way in which they carry out their tasks (i.e. the audit expectation gap), no literature is available on this same question regarding management accountants. Analysing survey data from management accountants and their managers working in public and not-for-profit organizations, this article shows that such a ‘management accountants’ expectation gap’ does exist as there is, on certain aspects, a difference between the expectations of managers regarding the role of the management accountant and the extent to which these expectations are met.IMPACTThe management accountant in the public and the not-for-profit sector advises the organization and its management on formulating, realizing and evaluating social and financial results, the organization and functioning of the management control system and accountability. Research shows that there are differences between public managers’ expectations regarding the role of management accountants in the public sector and the extent to which these expectations are met. The effectiveness of management accountants partly depends on the extent to which they meet management’s expectations with respect to their role. This article shows that managers want their management accountants to give more advice without being asked to do so, but the independent attitude, that inevitably plays a role in this, is less appreciated.
Suggested Citation
Tjerk Budding & Mattheus Wassenaar, 2021.
"New development: Is there a management accountants’ expectation gap?,"
Public Money & Management, Taylor & Francis Journals, vol. 41(4), pages 346-350, May.
Handle:
RePEc:taf:pubmmg:v:41:y:2021:i:4:p:346-350
DOI: 10.1080/09540962.2020.1726612
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:pubmmg:v:41:y:2021:i:4:p:346-350. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
We have no bibliographic references for this item. You can help adding them by using this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RPMM20 .
Please note that corrections may take a couple of weeks to filter through
the various RePEc services.