Roles, authority and involvement of the management accounting function: a multiple case-study perspective
AbstractRecent techniques and shifts in the environment are often foreseen as leading management accountants to adopt a business orientation. However, empirical evidence pointing to fundamental shifts in the roles played by management accountants remains relatively scarce. The authors explore this paradox and give sense to the various roles played by the management accounting function by focusing on how management accountants are involved in and endowed with authority in decision-making situations.
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Bibliographic InfoPaper provided by HEC Paris in its series Les Cahiers de Recherche with number 931.
Length: 52 pages
Date of creation: 15 Oct 2010
Date of revision:
management accountant; role; business partner;
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This paper has been announced in the following NEP Reports:
- NEP-ALL-2010-10-23 (All new papers)
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