The Role of the Management Accountant: Local Variations and Global Influences

ISBN-13: 9780367874261 / Angielski / Miękka / 2019 / 326 str.

Lukas Goretzki; Erik Strauss

Opis

There is considerable national variation in the professionalization and status of the management accountant yet surprisingly little is known about the national contexts in which this role is performed. This book bridges this research gap. The first part explores management accountants in a range of different national contexts, providing country-

Spis treści

Table of Contents

Part A

Chapter 1 Lukas Goretzki & Erik Strauss: Introduction

Part B

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

Part C

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

O autorze

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.