Abstract
This paper reports the results of a survey of the occupational roles of management accountants. The study investigates the major components of accountants' roles as perceived by themselves and by others, using the task typology of score-keeping, attention-directing, and problem-solving (Simon, Guetzkow, Kozmetzky & Tyndall, Decentralization in Organizing the Controller's Department). The results of 134 questionnaires suggests that the traditional task of score-keeping is the most important dimension of an accountant's role. The results also show that as accountants progress to senior positions within an enterprise, they evolve dual roles: first, they continue their role as score-keeper and second, they are active in determining management information needs.
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