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The Role of the Management Accountant
Local Variations and Global Influences
Taschenbuch von Lukas Goretzki (u. a.)
Sprache: Englisch

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Beschreibung
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.

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.

Inhaltsverzeichnis
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
Details
Medium: Taschenbuch
ISBN-13: 9780367874261
ISBN-10: 0367874261
Sprache: Englisch
Redaktion: Goretzki, Lukas
Strauß, Erik
Hersteller: Routledge
Taylor & Francis
Verantwortliche Person für die EU: preigu, Ansas Meyer, Lengericher Landstr. 19, D-49078 Osnabrück, mail@preigu.de
Maße: 18 x 156 x 234 mm
Von/Mit: Lukas Goretzki (u. a.)
Gewicht: 0,532 kg
Artikel-ID: 130026761
Inhaltsverzeichnis
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
Details
Medium: Taschenbuch
ISBN-13: 9780367874261
ISBN-10: 0367874261
Sprache: Englisch
Redaktion: Goretzki, Lukas
Strauß, Erik
Hersteller: Routledge
Taylor & Francis
Verantwortliche Person für die EU: preigu, Ansas Meyer, Lengericher Landstr. 19, D-49078 Osnabrück, mail@preigu.de
Maße: 18 x 156 x 234 mm
Von/Mit: Lukas Goretzki (u. a.)
Gewicht: 0,532 kg
Artikel-ID: 130026761
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