7,566
Views
17
CrossRef citations to date
0
Altmetric
Original Articles

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

Pages 565-589 | Received 01 Feb 2009, Accepted 01 Sep 2011, Published online: 10 Nov 2011

References

  • Ahrens , T. and Chapman , C. S. 2000 . Occupational identity of Management Accountants in Britain and Germany . The European Accounting Review , 9 ( 4 ) : 477 – 498 .
  • Anthony , R. N. 1988 . The Management Control Function , Boston , MA : The Harvard Business School Press .
  • Bouquin , H. 2010 . Le contrôle de gestion , Paris : PUF .
  • Burns , J. and Baldvinsdottir , G. 2005 . An institutional perspective of accountants' new roles – the interplay of contradictions and praxis . The European Accounting Review , 14 ( 4 ) : 725 – 757 .
  • Burns , J. and Yazdifar , H. 2001 . Tricks or treat, featuring changing role of accountants . Financial Management , March : 33 – 35 .
  • Byrne , S. and Pierce , B. 2007 . Towards a more comprehensive understanding of the roles of management accountants . The European Accounting Review , 16 ( 3 ) : 469 – 498 .
  • Coad , A. F. 1999 . Some survey evidence on the learning and performance orientations of management accountants . Management Accounting Research , 10 : 109 – 135 .
  • Cooper , D. and Morgan , W. 2008 . Case study research in accounting . Accounting Horizons , 22 ( 2 ) : 159 – 178 .
  • Dambrin , C. , Lambert , C. and Sponem , S. 2007 . Control and change. Analysing the process of institutionalisation . Management Accounting Research , 18 ( 2 ) : 172 – 208 .
  • Dent , J. F. 1991 . Accounting and organizational cultures: a field study of the emergence of a new organizational reality . Accounting, Organizations and Society , 16 ( 8 ) : 705 – 732 .
  • Denzin , N. K. and Lincoln , Y. S. 2000 . “ Introduction: The discipline and practice of qualitative research ” . In Handbook of Qualitative Research , Edited by: Denzin , N. K. and Lincoln , Y. S. 1 – 29 . Thousand Oaks , CA : Sage .
  • Emsley , D. 2005 . Restructuring the management accounting function: a note on the effect of role involvement on innovativeness . Management Accounting Research , 16 : 157 – 177 .
  • Etzioni , A. 1964 . Modern Organizations , Englewood Cliffs , NJ : Prentice-Hall .
  • Friedman , A. L. and Lyne , S. R. 2001 . The beancounter stereotype: towards a general model of stereotype generation . Critical Perspectives on Accounting , 12 : 423 – 451 .
  • Glaser , B. G. and Strauss , A. L. 1967 . The Discovery of Grounded Theory: Strategies for Qualitative Research , New York : A. de Gruyter .
  • Granlund , M. and Lukka , K. 1998a . Towards increasing business orientation: Finnish management accountants in a changing cultural context . Management Accounting Research , 9 : 185 – 211 .
  • Granlund , M. and Lukka , K. 1998b . It's a small world of management accounting practices . Journal of Management Accounting Research , 10 : 153 – 179 .
  • Hopper , T. and Macintosh , N. 1993 . Management accounting as a disciplinary practice: the case of ITT under Harold Geneen . Management Accounting Research , 4 : 181 – 216 .
  • Hopper , T. 1980 . Role conflicts of management accountants and their position within organisation structures . Accounting, Organizations and Society , 5 ( 4 ) : 401 – 411 .
  • Hughes , E. C. 1951 . “ Work and self ” . In Le regard sociologique Edited by: Chapoulie , J.-M. 75 – 85 . (Paris: EHESS, 1997)
  • Järvenpää , M. 2007 . Making business partners: a case study on how management accounting culture was changed . The European Accounting Review , 16 ( 1 ) : 99 – 142 .
  • Järvenpää , M. 2009 . The institutional pillars of management accounting function . Journal of Accounting & Organizational Change , 5 ( 4 ) : 444 – 471 .
  • Katz , D. and Kahn , R. L. 1966 . The Social Psychology of Organizations , New York : Wiley .
  • Koontz , H. and O'Donnell , C. 1974 . Essentials of Management , Montréal : McGraw-Hill .
  • Lambert , C. and Sponem , S. 2005 . Corporate governance and profit manipulation: a French field study . Critical Perspectives on Accounting , 16 ( 6 ) : 717 – 748 .
  • Lok , J. 2010 . Institutional logics as identity projects . Academy of Management Journal , 53 ( 6 ) : 1305 – 1335 .
  • Lounsbury , M. 2008 . Institutional rationality and practice variation: new directions in the institutional analysis of practice . Accounting, Organizations and Society , 33 ( 4–5 ) : 349 – 361 .
  • Maas , V. S. and Matějka , M. 2009 . Balancing the dual responsibilities of business unit controllers: field and survey evidence . The Accounting Review , 84 ( 4 ) : 1233 – 1233 .
  • Malmi , T. and Granlund , M. 2009 . In search of management accounting theory . The European Accounting Review , 18 ( 3 ) : 597 – 620 .
  • Miller , P. , Kurunmäki , L. and O'Leary , T. 2008 . Accounting, hybrids and the management of risk . Accounting, Organizations and Society , 33 ( 7–8 ) : 942 – 967 .
  • Mintzberg , H. 1983 . Power in and around Organizations , Englewood Cliffs , NJ : Prentice Hall .
  • Mouritsen , J. 1996 . Five aspects of accounting departments' work . Management Accounting Research , 7 : 283 – 303 .
  • Pache , A. C. and Santos , F. 2010 . When worlds collide: the internal dynamics of organizational responses to conflicting institutional demands . The Academy of Management Review (AMR) , 35 ( 3 ) : 455 – 476 .
  • Quattrone , P. 2009 . ‘We have never been post-modern’: on the search of management accounting theory . The European Accounting Review , 18 ( 3 ) : 621 – 621 .
  • Sampson , A. 1973 . The Sovereign State. The Secret History of ITT , London : Hodder and Stoughton .
  • Sathe , V. 1982 . Controller Involvement in Management , Englewood Cliffs , NJ : Prentice Hall .
  • Sathe , V. 1983 . The controller's role in management . Organizational Dynamics , 3 ( 11 ) : 31 – 48 .
  • Siegel , G. and Sorensen , J. E. 1999 . Counting More, Counting Less – Transformations in the Management Accounting Profession , Montvale , NJ : Institute of Management Accountants .
  • Simon , H. A. , Kozmetsky , G. , Guetzkow , H. and Tyndall , G. 1955 . Organizing for controllership: centralization and decentralization . The Controller Copyright Financial Executives Institute , 33 : 11 – 18 .
  • Vaivio , J. 2006 . The business controller, non-financial measurement and tacit knowledge . The Finnish Journal of Business Economics , 2 : 194 – 212 .
  • Vaivio , J. and Kokko , T. 2006 . Counting big: re-examining the concept of the bean counter controller . The Finnish Journal of Business Economics , 1 : 49 – 74 .
  • Wrzesniewski , A. and Dutton , J. E. 2001 . Crafting a job: revisioning employees as active crafters of their work . Academy of Management Review , 26 ( 2 ) : 179 – 201 .

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.