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Roles, Authority and Involvement of the Management Accounting Function: A Multiple Case-study Perspective

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  • Caroline Lambert
  • Samuel Sponem

Abstract

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.

Suggested Citation

  • Caroline Lambert & Samuel Sponem, 2012. "Roles, Authority and Involvement of the Management Accounting Function: A Multiple Case-study Perspective," European Accounting Review, Taylor & Francis Journals, vol. 21(3), pages 565-589, September.
    • Handle: RePEc:taf:euract:v:21:y:2012:i:3:p:565-589
    DOI: 10.1080/09638180.2011.629415
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    Cited by:

    1. Christine Weigel & Klaus Derfuss & Martin R. W. Hiebl, 2023. "Financial managers and organizational ambidexterity in the German Mittelstand: the moderating role of strategy involvement," Review of Managerial Science, Springer, vol. 17(2), pages 569-605, February.
    2. Cristina Campanale, 2023. "La contabilit? analitica nelle societ? pubbliche di servizi. Un caso di studio," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2), pages 213-236.
    3. Timur Pasch, 2019. "Strategy and innovation: the mediating role of management accountants and management accounting systems’ use," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(2), pages 213-246, July.
    4. Robalo, Rui C. & Moreira, José António, 2020. "The influence of power strategies in AIS implementation processes," International Journal of Accounting Information Systems, Elsevier, vol. 39(C).
    5. Utz Schäffer, 2013. "Management accounting research in Germany: from splendid isolation to being part of the international community," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(4), pages 291-309, February.
    6. Bo Karlsson & Anders Hersinger & Monika Kurkkio, 2019. "Hybrid accountants in the age of the business partner: exploring institutional drivers in a mining company," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(2), pages 185-211, July.
    7. Daff, Lyn & Parker, Lee D., 2021. "A conceptual model of accountants' communication inside not-for-profit organisations," The British Accounting Review, Elsevier, vol. 53(3).
    8. repec:dau:papers:123456789/14570 is not listed on IDEAS
    9. Christoph Endenich & Rouven Trapp, 2020. "Ethical Implications of Management Accounting and Control: A Systematic Review of the Contributions from the Journal of Business Ethics," Journal of Business Ethics, Springer, vol. 163(2), pages 309-328, May.
    10. Goretzki, Lukas & Messner, Martin, 2019. "Backstage and frontstage interactions in management accountants' identity work," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 1-20.
    11. Tabea Franziska Hirth-Goebel & Barbara E. Weißenberger, 2019. "Management accountants and ethical dilemmas: How to promote ethical intention?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(3), pages 287-322, October.
    12. Florence Cavelius & Christoph Endenich & Adrian Zicari, 2018. "L'Impact De La Digitalisation Sur Le Role Du Controleur De Gestion," Post-Print hal-01907810, HAL.

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