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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-specific information. The second part focusses on global developments, such as sustainability, the financial crisis, technology and changing roles. By combining local and global perspectives, this insightful volume provides an agenda for future research for scholars and advanced students in management accounting throughout the world.
List of contents
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 relationship between management and financial accounting as professions and technologies of practice
Chapter 17 Lukas Goretzki, Martin Messner & Erik Strauss: Every light has its shadow: Some reflections on the ‘business partner’ role
Chapter 18 Stefan Schaltegger: Sustainability as a Fundamental Challenge for Management Accountants
Chapter 19 Sebastian D. Becker & Matthias D. Mahlendorf: The influence of the economic crisis on the tasks and roles of management accountants
Chapter 20 Kari Lukka & Marko Järvenpää: The dynamics of the academic discourse on the role change of management accountants – a Finnish perspective
About the author
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.
