Organizational Change and the Transformation of the Management Accounting Function

Will Seal and Ian Herbert

Chapter 1 in Review of Management Accounting Research, 2011, pp 3-21 from Palgrave Macmillan

Abstract: Abstract The role of the management accounting function has changed with the impact of new technology (especially ERP systems) and organizational change. The latter has seen new variants of the divisionalized corporation with shared service centres as well as the outsourcing of a range of business support services. Organizations are under pressure to manage complexity, reduce cost and utilise their finance professionals in areas where they can add most value. The management accounting function is expected to complete its transformation from a transaction-processing focus to a fully fledged ‘business partner’ with a high decision support capability (CIMA 2009a, 2009b). The chapter critically reviews the research that has focused on these developments and the way that the management accounting function has responded to the challenges. There are two main inter-related themes.

Keywords: Business Process; Business Unit; Management Accounting; Business Partner; Harvard Business School (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-35327-5_1

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DOI: 10.1057/9780230353275_1

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