An Evaluation of the Changing Role of Management Accountants in Recent Years
This paper critically evaluates the role of management accountants in firms to examine if the use of emerging sophisticated management accounting tools and techniques since mid 1980s has prompted a change in their roles from what were traditionally perceived as cost recorders and controllers to broader strategic roles vitally important in planning and decision-making. Literature review: Literature review reveals that there are two types of suggestion from scholars (i) role has changed and (ii) role has not changed. This paper is a modest study of the existing literature to identify why some scholars suggest that the role of management accountants in firms have changed where as others suggest that it has remained the same, and it attempts to critically evaluate both sets of arguments to find which side has the greater weight. Methods: Existing literature on the activities, roles and skill requirements of management accountants have been investigated to arrive at the conclusion. Conclusion: It is concluded that their roles have widened in recent years but the role change is more pertinent to those firms adopting new MA techniques although it cannot be generalized for management accountants in all firms alike. Classification-D01;D02;D24;G31;G32;M40;M41;M42
Volume (Year): 6 (2012)
Issue (Month): 1 (January)
|Contact details of provider:|| |
More information through EDIRC
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Abernethy, Margaret A. & Brownell, Peter, 1999. "The role of budgets in organizations facing strategic change: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 189-204, April.
- Becker, Johannes & Fuest, Clemens, 2012.
"Transfer pricing policy and the intensity of tax rate competition,"
Elsevier, vol. 117(1), pages 146-148.
- Johannes Becker & Clemens Fuest, 2009. "Transfer Pricing Policy and the Intensity of Tax Rate Competition," Working Papers 0930, Oxford University Centre for Business Taxation.
- Robert Scapens & Mostafa Jazayeri, 2003. "ERP systems and management accounting change: opportunities or impacts? A research note," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 201-233.
- Haka, Susan F. & Heitger, Dan L., 2004. "International managerial accounting research: A contracting framework and opportunities," The International Journal of Accounting, Elsevier, vol. 39(1), pages 21-69.
- Nilsson, Fredrik & Rapp, Birger, 1999. "Implementing business unit strategies: the role of management control systems," Scandinavian Journal of Management, Elsevier, vol. 15(1), pages 65-88, March.
- Quattrone, Paolo & Hopper, Trevor, 2005. "A 'time-space odyssey': management control systems in two multinational organisations," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 735-764.
When requesting a correction, please mention this item's handle: RePEc:iih:journl:v:6:y:2012:i:1:p:18-30. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Faraz Ahmed)
If references are entirely missing, you can add them using this form.