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

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.
Mots-clés : management accountants
Type de document :
Article dans une revue
European Accounting Review, Taylor & Francis (Routledge): SSH Titles, 2012, 21 (3), pp.565-589. <10.1080/09638180.2011.629415>
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https://halshs.archives-ouvertes.fr/halshs-00797205
Contributeur : Samuel Sponem <>
Soumis le : mercredi 6 mars 2013 - 04:40:35
Dernière modification le : mercredi 4 janvier 2017 - 16:25:38

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Caroline Lambert, Samuel Sponem. Roles, Authority and Involvement of the Management Accounting Function: A Multiple Case-study Perspective. European Accounting Review, Taylor & Francis (Routledge): SSH Titles, 2012, 21 (3), pp.565-589. <10.1080/09638180.2011.629415>. <halshs-00797205>

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