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Roles Authority And Involvement Of The Management Accounting Function
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Book Synopsis Roles, Authority and Involvement of the Management Accounting Function by : Caroline Lambert
Download or read book Roles, Authority and Involvement of the Management Accounting Function written by Caroline Lambert and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Roles, Authority and Involvement of the Management Accounting Function by : Caroline Lambert
Download or read book Roles, Authority and Involvement of the Management Accounting Function written by Caroline Lambert and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis The Role of the Management Accountant by : Lukas Goretzki
Download or read book The Role of the Management Accountant written by Lukas Goretzki and published by Routledge. This book was released on 2017-09-27 with total page 365 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is considerable national variation in the professionalization and status of the management accountant. Although researchers from different countries have contributed to our knowledge about tasks and roles, we have limited insights into the development, education, and socio-cultural influences in different countries and surprisingly little is known about the local and national contexts in which these roles are learned and performed. This book bridges this research gap using two complementary perspectives. The first part explores management accountants in a range of different national contexts, providing information about country-specific historical developments and educational standards as well as specific roles and tasks. The second part focusses on important global developments that will increasingly impact management accountants in the future, such as sustainability, the financial crisis, technology and changing roles. By combining local context with a global overview, this insightful volume provides an agenda for future research which will be of great interest to scholars and advanced students in management accounting throughout the world.
Book Synopsis The Changing Role of the Management Accountants by : Panida Chotiyanon
Download or read book The Changing Role of the Management Accountants written by Panida Chotiyanon and published by Springer. This book was released on 2018-07-25 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a comprehensive and holistic study on being a financial practitioner today. Using a practice theory approach, the book analyzes the work life stories of four financial practitioners who have been working between 13 and 25 years during the period of 1973 to 2015 and explains how their work identities are constituted in the practices throughout the years. It clarifies the public image of the management accountants and provides a better understanding of today’s management accountants—who they are and how they are formed—while theorizing on how to develop the next generation.
Book Synopsis Principles of Accounting Volume 2 - Managerial Accounting by : Mitchell Franklin
Download or read book Principles of Accounting Volume 2 - Managerial Accounting written by Mitchell Franklin and published by . This book was released on 2019-02-14 with total page 746 pages. Available in PDF, EPUB and Kindle. Book excerpt: A less-expensive grayscale paperback version is available. Search for ISBN 9781680922936. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Book Synopsis Advances in Management Accounting by : Chris Akroyd
Download or read book Advances in Management Accounting written by Chris Akroyd and published by Emerald Group Publishing. This book was released on 2023-01-18 with total page 245 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 34 of Advances in Management Accounting uses a variety of methods, from experiments to surveys, to build upon existing knowledge within the management accounting discipline.
Book Synopsis How Management Accountants' Cognitive Style and Role Involvement Combine to Affect the Effort Devoted to Initiating Change by : David D. Emsley
Download or read book How Management Accountants' Cognitive Style and Role Involvement Combine to Affect the Effort Devoted to Initiating Change written by David D. Emsley and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines how management accountants' cognitive style combines with their role involvement to affect not only the level of effort they devote to initiating change in their management accounting practices, but also how radical those changes are. While management accountants' cognitive style is likely to be an important indicator of the level of effort devoted to initiating change, the role they occupy in the organization (described in terms of role involvement) is also likely to be important as a means through which their efforts can be facilitated. The results from a survey of management accountants indicate that cognitive style had a positive but not significant direct effect on the level of effort management accountants devote to initiating change but, as hypothesized, there was a significant indirect effect via the mediating variable of role involvement. Moreover, this indirect relationship was more significant for radical changes than non-radical changes.
Book Synopsis Performance Measurement and Management Control by : Marc J. Epstein
Download or read book Performance Measurement and Management Control written by Marc J. Epstein and published by Emerald Group Publishing. This book was released on 2018-09-07 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume contains exemplary papers that were presented at the 2017 Conference on Performance Measurement and Management Control in Nice, France, by researchers in the field from North America, South America, Africa, Europe, and Asia.
Book Synopsis The Role of Management Accounting Systems in Strategic Sensemaking by : Marcus Heidmann
Download or read book The Role of Management Accounting Systems in Strategic Sensemaking written by Marcus Heidmann and published by Springer Science & Business Media. This book was released on 2008-03-13 with total page 243 pages. Available in PDF, EPUB and Kindle. Book excerpt: Marcus Heidmann explores the role of management accounting systems (MAS) in strategic sensemaking. Based on cognitive theories, the author defines strategic sensemaking as a learning process with observation, interpretation, and communication as the relevant process steps on the individual level. He illustrates the impact of MAS on these cognitive processes by an exploratory multiple-case study design.
Book Synopsis Management Accountant by : Alexander Tauber
Download or read book Management Accountant written by Alexander Tauber and published by GRIN Verlag. This book was released on 2019-11-13 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2015 in the subject Business economics - Controlling, grade: 1, University of Innsbruck, language: English, abstract: Controlling is the process of monitoring and analyzing activities for making sure that they are accomplished as planned and correcting any deviations. However, in the course of time, the area of responsibility of management accountants has changed. In the following essay we show the changing role of management accountants in recent time and in different cultures. In the first part of our paper we discuss the role of controllers and how it changed in recent time. The second part is about the four types of management accountants, which are the "discrete" type, the "safeguarding" type, the "partner" and the "omnipotent" controller, based on a field study conducted by Lambert and Sponem. With the help of a case study about problems in the daily life of controllers in a french aeronautics firm form Morales and Lambert we will show different inconveniences, which come along frewuently with the modern type of management accounting. Another question we will discuss in this essay deals with the controller's role in different cultures of several countries, where a paper by Granlund and Lukka was taken as the basis. In the last part we included some practical experiences which were gained in a practicum made by Patrick and we try to compare these experiences with the theoretical part of our essay in order to check the findings from the three afore mentioned papers our work is based upon.
Book Synopsis Management Accounting and Control Systems by : Norman B. Macintosh
Download or read book Management Accounting and Control Systems written by Norman B. Macintosh and published by John Wiley & Sons. This book was released on 2010-09-21 with total page 379 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management accounting and control deals with administrative devices which organizations use to control their managers and employees. Management accounting systems are a very important part used to motivate, monitor, measure, and sanction, the actions of managers and employees in organizations. Management Accounting and Control Systems 2nd Edition is about the design and working of management accounting and control from an organizational and sociological perspective. It focuses on how control systems are used to influence, motivate, and control what people do in organizations. The second edition of the book takes into account the need for a general update of the content and a change in the structure of the original text, and some of the comments received by the external reviewers
Book Synopsis Introduction to Business by : Lawrence J. Gitman
Download or read book Introduction to Business written by Lawrence J. Gitman and published by . This book was released on 2024-09-16 with total page 1455 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction to Business covers the scope and sequence of most introductory business courses. The book provides detailed explanations in the context of core themes such as customer satisfaction, ethics, entrepreneurship, global business, and managing change. Introduction to Business includes hundreds of current business examples from a range of industries and geographic locations, which feature a variety of individuals. The outcome is a balanced approach to the theory and application of business concepts, with attention to the knowledge and skills necessary for student success in this course and beyond. This is an adaptation of Introduction to Business by OpenStax. You can access the textbook as pdf for free at openstax.org. Minor editorial changes were made to ensure a better ebook reading experience. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution 4.0 International License.
Book Synopsis Strategic Management Control by : Fredrik Nilsson
Download or read book Strategic Management Control written by Fredrik Nilsson and published by Springer Nature. This book was released on 2020-06-30 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: Strategic management control differs from traditional management control in several important respects. First, it supports both strategy formulation and strategy implementation. Second, it is to a large extent based on non-financial information. Third, it deals with both the long and short term and supports not only tactical, but also strategic and operational decision-making. Fourth, and perhaps most importantly, strategic management control is designed for, and adapted to, each organisation’s unique strategies. In this context, the book emphasises the importance of dialogues. The authors argue that it is unwise to assume that decisions taken at the top of the organisation will automatically be executed and obeyed throughout the organisation. Instead, they highlight the importance of dialogue and collaboration, both between hierarchical levels within the organisation and between actors in the network. Such communication is essential to making management control processes both strategic and successful. The book follows a clear structure, from the design of strategies to the everyday evaluation and discussion of performance and results. Though primarily intended for professionals working in strategy and management control at organisations, it will also benefit students and academics interested in strategy and management control.
Book Synopsis The Routledge Companion to Performance Management and Control by : Elaine Harris
Download or read book The Routledge Companion to Performance Management and Control written by Elaine Harris and published by Routledge. This book was released on 2017-08-15 with total page 526 pages. Available in PDF, EPUB and Kindle. Book excerpt: Performance management is key to the ongoing success of any organisation, allowing it to meet its strategic objectives by designing and implementing management control systems. This book goes beyond the usual discussion of performance management in accounting and finance, to consider strategic management, human behaviour and performance management in different countries and contexts. With a global mix of world-renowned researchers, this book systematically covers the what, the who, the where and the why of performance management and control (PMC) systems. A comprehensive, state-of-the-art collection edited by a leading expert in the field, this book is a vital resource for all scholars, students and researchers with an interest in business, management and accounting.
Book Synopsis Role Perceptions of Management Accountants: a Study of Management Accounting Change in Greek Organizations by : Dialechti Fotopoulou
Download or read book Role Perceptions of Management Accountants: a Study of Management Accounting Change in Greek Organizations written by Dialechti Fotopoulou and published by . This book was released on 2001 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Routledge Handbook of Accounting for the Sustainable Development Goals by : Andrea Venturelli
Download or read book The Routledge Handbook of Accounting for the Sustainable Development Goals written by Andrea Venturelli and published by Taylor & Francis. This book was released on 2024-11-05 with total page 630 pages. Available in PDF, EPUB and Kindle. Book excerpt: The introduction of Agenda 2030 and its 17 Sustainable Development Goals (SDGs) has traced a path for private and public entities interested in pursuing sustainable development. This handbook identifies the recent challenges in accounting research and the SDGs by exploring the evolutionary pathways and future direction of sustainability reporting. It explores the role of businesses as contributors to Agenda 2030 by assuming a multidisciplinary approach and provides a measure of organisations' contributions to the SDGs through the understanding of business strategies and policies on Agenda 2030 integration. The book represents a substantial and multi-faceted contribution to the debate on SDGs accounting by assembling international scholars and practitioners to effectively explore the practice and theory revolving around the current state of the art and highlight future research pathways. By providing a comprehensive evaluation of accounting for the Sustainable Development Goals, this volume will appeal to a wide variety of readers, from students, scholars, researchers, practitioners and policymakers interested in increasing their awareness of Agenda 2030 and offers a significant contribution to the evolution of accounting practices.
Book Synopsis Accounting for Improvement by : Sten Jonsson
Download or read book Accounting for Improvement written by Sten Jonsson and published by Elsevier. This book was released on 1996-05-20 with total page 217 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting for Improvement offers concrete and constructive demonstrations of the possibilities of designing participative forms of organization. Field experiment cases illustrate how the operational level can assume a new significance in competitiveness and strategic positioning. In this way, the relevance of the accounting function to the improvement of productivity and quality is restored. Several broadly applicable lessons can be learnt, among them: how companies can strengthen their competitive base by patient improvement; how people with operative jobs can take command of their work situation and improve it in quality as well as efficiency. New bottom-up, people-orientated, empirically-founded approaches to decentralised participative management demonstrate a place for individuals and teamwork in today's "lost relevance" and "smart machine" environment.
