Management of accounting: The case for an active role

Oriol Amat (), John Blake and Catherine Gowthorpe

European Management Journal, 1995, vol. 13, issue 4, 416-422

Abstract: Regulations imposed upon both the external and internal accounting reports of enterprises may evoke a variety of responses from managers ranging from the active to the passive. This paper explores the active, participatory role which managers may choose to adopt in influencing the direction of accounting regulations. Reference is made to a large number of cases arising in Europe and elsewhere which illustrate how managers have provided benefits to their businesses by actively lobbying for constructive changes in the accounting environment.

Date: 1995
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