Roles, Authority and Involvement of the Management Accounting Function: A Multiple Case-study Perspective

Abstract

Recent techniques and shifts in the environment are often viewed as leading management accountants to adopt a business orientation. However, empirical evidence pointing to clear shifts in the role played by management accountants remains relatively scarce. From in-depth qualitative research based on 73 interviews in ten multinational companies, we identify four distinct styles of management accounting function: discrete, safeguarding, partner, and omnipotent. We show that each style can be associated with one main role: discrete control of managerial behaviour, socialisation of managers, facilitation of decision-making, and centralisation of power. From this in-depth analysis of management accountants' styles and roles we move on to discuss the authority they hold and the independence/involvement dilemma they face.

Acknowledgements

We thank the two anonymous referees as well as Editor Salvador Carmona for their helpful suggestions. We benefited from the comments made on previous drafts by Nicolas Berland, Henri Bouquin, Yves Gendron, Hélène Löning, Martin Messner and Juhani Vaivio. We also acknowledge the comments from participants at 2006 EIASM New Directions in Management Accounting Conference (Brussels, Belgium), at 2006 Integrating Global Organizations Conference (Siena, Italy), at 2009 European Accounting Association Congress (Tampere, Finland) and at the 2010 Research Seminar of Ecole de Comptabilité, Université Laval (Québec City, Canada) and at the MACORG.

Notes

Our findings were presented to around 120 management accountants. Whether working in organisations with a favourable image of the management accountant or not, they validated our interpretation.

Additional information

Notes on contributors

Caroline Lambert

Paper accepted by Salvador Carmona.

Samuel Sponem

Paper accepted by Salvador Carmona.