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Roles, authority and involvement of the management accounting function: a multiple case-study perspective

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  • Lambert, Caroline

    ()

  • Sponem, Samuel

    ()

Abstract

Recent 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.

Suggested Citation

  • Lambert, Caroline & Sponem, Samuel, 2010. "Roles, authority and involvement of the management accounting function: a multiple case-study perspective," HEC Research Papers Series 931, HEC Paris.
  • Handle: RePEc:ebg:heccah:0931
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    More about this item

    Keywords

    management accountant; role; business partner;

    JEL classification:

    • L10 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - General
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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