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The Role of the Management Accountant
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.
The Changing Role of the Management Accountants
This book presents a comprehensive and holistic study on being a financial practitioner today. Using a practice theory approach, the book analyzes the work life stories of four financial practitioners who have been working between 13 and 25 years during the period of 1973 to 2015 and explains how their work identities are constituted in the practices throughout the years. It clarifies the public image of the management accountants and provides a better understanding of today’s management accountants—who they are and how they are formed—while theorizing on how to develop the next generation.
Behavioral Controlling
Jürgen Weber is known for his behavioral perspective on controlling and has made a lasting impact in German speaking countries during the past three decades. This anniversary volume compiles some of his outstanding publications from that period and presents them for the first time in English. In addition, it contains a current publication index of Jürgen Weber’s entire body of work.
Public Sector Accounting, Accountability and Governance
Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance. Australia and New Zealand are world leaders when it comes to public sector accounting—such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with cur...
Accounting, Innovation and Inter-Organisational Relationships
Successful innovation is a true challenge and especially when today’s companies are intertwined in close inter-organisational relationships and networks with e.g. customers and suppliers. Research has indicated that accounting can play important roles in such innovation processes, but there is little in-depth systematic knowledge about this issue. Accounting, Innovation and Inter-Organisational Relationships gathers leading researchers from all around the world to argue for the importance of more systematic knowledge about accounting, innovation and inter-organisational relationships. Accounting, Innovation and Inter-Organisational Relationships thus becomes an important source for researchers and practitioners interested in accounting and inter-organisational relationships as well as the related disciplines of management, marketing, innovation and strategy.
A History of Corporate Financial Reporting in Britain
A History of Corporate Financial Reporting provides an understanding of the procedures and practices which constitute corporate financial reporting in Britain, at different points of time, and how and why those practices changed and became what they are now. Its particular focus is the external financial reporting practices of joint stock companies. This is worth knowing about given the widely held view that Britain (i) pioneered modern financial reporting, and (ii) played a primary role in the development of both capital markets and professional accountancy. The book makes use of a principal and agent framework to study accounting’s past, but one where the failure of managers always to su...
21st Century Strategic Management Accounting and Performance Measurement Systems
The world's economy has suffered like never before first by COVID-19 and then by the Russia-Ukraine war. In such a difficult time, the role of Management Accounting and Performance Measurement Systems increases because the organizations have to quest for alternative cost management practices in order to reduce and control costs and improve profitability. Organizations in the 21st century have been witnessing rapid changes in expanded regulatory requirements and technological advances. These changes also impact accounting, it is essential to understand how Management Accounting and Performance Evaluation Systems are transforming locally and globally in order to reap proper opportunities. Envi...
Science Citation Index
Vols. for 1964- have guides and journal lists.
Handbuch Controlling
Dieses Nachschlagewerk bildet den Status quo des Controllings in der Unternehmenspraxis ab. Verfasst von ausgewiesenen Controlling-Spezialisten aus Wissenschaft und Wirtschaft werden alle konzeptionellen Elemente dargestellt: Leitbild, Ziele, Funktionen, Aufgaben, Instrumente, Prozesse und Effizienz. Anhand der Wertschöpfungskette werden diese Konzepte für verschiedene Branchen, Unternehmenstypen und -größen sowie Eigentümerkonstellationen diskutiert. Mithilfe konkreter Handlungsempfehlungen, Beispiele, Fallstudien und Interviews wird das theoretische Fundament in die Praxis übersetzt und die Umsetzung im Unternehmen ermöglicht.
Controlling & Management Review Sonderheft 1-2015
Planungs- und Budgetierungsprozesse stehen seit Jahren in der Kritik, zu komplex und aufwendig zu sein. Sie binden zu viele Ressourcen in den Unternehmen, insbesondere im Controlling, so der häufige Vorwurf. Im Sonderheft 1/2015 der Controlling und Management Review berichten namenhafte Wissenschaftler und Vertreter bekannter Unternehmen wie Bosch, Deutsche Telekom und DB Schenker Rail Deutschland, mit welchen Konzepten sich Planungs- und Budgetierungsprozesse nachhaltig verschlanken lassen. Grundlagenbeiträge, Best Practices und Experten-Interviews liefern nützliche Einblicke, wo die Herausforderungen bei der Umstellung der Planungsprozesse in der Praxis liegen und wie diese von den Verantwortlichen gemeistert werden können.
