Roles, Authority and Involvement of the Management Accounting Function: A Multiple Case-study Perspective

Caroline Lambert () and Samuel Sponem ()
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Caroline Lambert: GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique
Samuel Sponem: HEC Montréal - HEC Montréal

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Abstract: Recent techniques and shifts in the environment are often viewed as leading management accountants to adopt a business orientation. However, empirical evidence pointing to clear shifts in the role played by management accountants remains relatively scarce. From in-depth qualitative research based on 73 interviews in ten multinational companies, we identify four distinct styles of management accounting function: discrete, safeguarding, partner, and omnipotent. We show that each style can be associated with one main role: discrete control of managerial behaviour, socialisation of managers, facilitation of decision-making, and centralisation of power. From this in-depth analysis of management accountants' styles and roles we move on to discuss the authority they hold and the independence/involvement dilemma they face.

Keywords: management; accountants (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (15)

Published in European Accounting Review, 2012, 21 (3), pp.565-589. ⟨10.1080/09638180.2011.629415⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00797205

DOI: 10.1080/09638180.2011.629415

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