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Management accounting change and the changing roles of management accountants: a comparative analysis between dependent and independent organizations

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Abstract: Management accounting change and the changing roles of management
accountants have dominated both the professional and academic accounting
literature in recent years. This paper aims to contribute to these debates by providing
evidence from a sample of management accountants working in both dependent
(group) and independent (non-group) organizations in the U.K. One thousand
(qualified) members of the Chartered Institute of Management Accountants
(CIMA), U.K., were randomly selected from the association’s database for a
postal survey questionnaire. In all, 279 professionally qualified management
accountants in both types of organizations responded to a postal survey
questionnaire (58 percent from dependent and 42 percent from independent
organizations respectively). A Mann-Whitney analysis of the responses indicates
that while some significant differences exist between the views of the two groups,
these management accountants agree on several of the management accounting
practices and the roles of the management accountant investigated. The study
provides further insight into MAS and the changing roles of management accountants.
It was earlier hypothesized that significant differences would exist in the
perceptions between the two groups. However the weak support for the hypotheses
could be explained by the influence of other institutional forces apart from the head
office control which is focused on in the paper. Thus, it was recognized that other
institutional forces are likely to be at play in shaping the perceptions of the
management accountants. This is a limitation of the paper and future research to
study the impacts of other institutional factors is recommended.

Keywords: Management accounting; Professions; Change management

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Informasi Detail

Judul Seri

Yazdifar and Tsamenyi/Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2005

Deskripsi Fisik

Yazdifar and Tsamenyi/Journal of Accounting & Organizational Change 1,2 (2005), 180-198

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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