European Business Schools Librarian's Group

HEC Research Papers Series,
HEC Paris

No 931: Roles, authority and involvement of the management accounting function: a multiple case-study perspective

Caroline Lambert () 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 situations.

Keywords: management accountant; role; business partner

JEL-codes: L10; M10; M41

52 pages, October 15, 2010

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