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

Caroline Lambert (1) , Samuel Sponem (2)

1 GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC
2 HEC Montréal - HEC Montréal

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

Domaines: Gestion et management

Caroline Lambert, Samuel Sponem. Roles, Authority and Involvement of the Management Accounting Function: A Multiple Case-study Perspective. European Accounting Review, 2012, 21 (3), pp.565-589. ⟨10.1080/09638180.2011.629415⟩. ⟨halshs-00797205⟩