Abstract
In recent years, investigations and debates regarding the changing nature of management accounting have aroused a tremendous amount of interest and concerns among academics. The debates have been supported by a wide array of contradictory research. On the one hand, some researchers [1-3] claim that management accounting has not changed but has remained a centralized function exercising formal controls dominated by external reporting. Yet, on the other hand, other researchers [4-11] argue that the management accountant’s role has changed. The change is mainly in the tasks that management accountants undertake. Much more emphasis is being placed on strategy and decision-making roles, rather than the more traditional areas of costing and financial analysis. Between these two arguments others, for example Granlund and Malmi [12], concluded that there are moderate changes in management accounting and control procedures.
Highlights
In recent years, investigations and debates regarding the changing nature of management accounting have aroused a tremendous amount of interest and concerns among academics
A growing literature exists on the drivers of management accounting change, change processes, resistance, and the consequences of change [13-14]
Much attention has been paid to the management accounting change processes in developed countries, there is little research concerning this phenomenon in developing countries
Summary
Investigations and debates regarding the changing nature of management accounting have aroused a tremendous amount of interest and concerns among academics. Some researchers [1,2,3] claim that management accounting has not changed but has remained a centralized function exercising formal controls dominated by external reporting. On the other hand, other researchers [4-11] argue that the management accountant’s role has changed. The change is mainly in the tasks that management accountants undertake.
Sign-in/Register to view highlights & summary Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
