Roles, authority and involvement of the management accounting function: a multiple case-study perspective

Caroline Lambert () and Samuel Sponem ()

No 931, HEC Research Papers Series from HEC Paris

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 (search for similar items in EconPapers)
JEL-codes: L10 M10 M41 (search for similar items in EconPapers)
Pages: 52 pages
Date: 2010-10-15
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Persistent link: https://EconPapers.repec.org/RePEc:ebg:heccah:0931

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