The Role of the Management Accountant
Local Variations and Global Influences
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There is considerable national variation in the professionalization and status of the management accountant. Although researchers from different countries have contributed to our knowledge about tasks and roles, we have limited insights into the development, education, and socio-cultural influences in different countries and surprisingly little is known about the local and national contexts in which these roles are learned and performed.
This book bridges this research gap using two complementary perspectives. The first part explores management accountants in a range of different national contexts, providing information about country-specific historical developments and educational standards as well as specific roles and tasks. The second part focusses on important global developments that will increasingly impact management accountants in the future, such as sustainability, the financial crisis, technology and changing roles. By combining local context with a global overview, this insightful volume provides an agenda for future research which will be of great interest to scholars and advanced students in management accounting throughout the world.
Table of Contents
Table of Contents
Chapter 1 Lukas Goretzki & Erik Strauss: Introduction
Chapter 2 Vitor Hugo Klein Junior & Artur Roberto do Nascimento: The role of the controller in Brazil: Historical Origins, Key Functions and Challenges
Chapter 3 Sophie Tessier & Samuel Sponem: The evolution of management accounting in Canada
Chapter 4 Jizhang Huang, Tsuilin Kuo, Fei Pan & Anne Wu: Management Accountants in Mainland China and Taiwan
Chapter 5 Caroline Lambert & Jérémy Morales: Management accountants in France: a range of fragile, open-ended positionings
Chapter 6 Utz Schäffer & Jürgen Weber: The role of the controller in Germany
Chapter 7 Prem Lal Joshi, Usha Rani Cherukupallis & Nachiket Vechalekar: The Changing Role of Management Accountants: An Indian Perspective
Chapter 8 Laura Zoni: Management accountants in Italy: economic, institutional and educational environment, and evidence from the job market
Chapter 9 Masafumi Fujino: Management accountants in Japan
Chapter 10 Sergey Falko: Management accountants in Russia: Theoretical and practical aspects
Chapter 11 Philippus L. Wessels & Leon P. Steenkamp: An assessment of the current state of the management accounting profession in South Africa
Chapter 12 Liz Warren & John Burns: The Role of the Management Accountant in the UK
Chapter 13 Kip Krumwiede & Raef Lawson: Management Accountants in the United States: Evolving to Meet the Changing Needs of Practice
Chapter 14 Albrecht Becker & Rafael Heinzelmann: IT and the management accountant
Chapter 15 Will Seal: Agent or victim? Shared services and management accounting
Chapter 16 Alan J. Richardson: The r
Lukas Goretzki is currently an Assistant Professor of management control at the University of Innsbruck. His main research interests and publications (e.g. in European Accounting Review, Management Accounting Research or Qualitative Research in Accounting & Management) are on management accountants’ roles, budgeting, and performance evaluation.
Erik Strauss is a Professor of management accounting and control at the Witten/Herdecke University. His main research interests and publications are on the roles of management control systems, management accounting change, influence of technology on management accounting and management accountants.