Les Cahiers de Recherche - HEC Paris
Roles, authority and involvement of the management accounting function: a multiple case-study perspective
() and Samuel Sponem
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
Keywords: management accountant; role; business partner; (follow links to similar papers)
JEL-Codes: L10; M10; M41; (follow links to similar papers)
52 pages, October 15, 2010
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