Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

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

Management accounting change and the changing roles of management accountants: a comparative... 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Accounting & Organizational Change Emerald Publishing

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

Download PDF
19 pages

Loading next page...
 
/lp/emerald-publishing/management-accounting-change-and-the-changing-roles-of-management-jod7kdu71P
Publisher
Emerald Publishing
Copyright
Copyright © 2005 Emerald Group Publishing Limited. All rights reserved.
ISSN
1832-5912
DOI
10.1108/18325910510635353
Publisher site
See Article on Publisher Site

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.

Journal

Journal of Accounting & Organizational Change – Emerald Publishing

Published: Jul 1, 2005

Keywords: Management accounting; Professions; Change management

References

  • An institutionalist study of resistance to management accounting change
    Abdul Khalid, S.N.
  • A field study of control systems ‘redesign’: the impact of institutional processes on strategic choice
    Abernethy, M.A.; Chua, W.F.
  • Management fashion
    Abrahamson, E.
  • Management control in an area of the NCB: rationales of accounting practices in a public enterprise
    Berry, A.J.; Capps, T.; Cooper, D.; Ferguson, P.; Hopper, T.; Lowe, E.A.
  • The effects of ownership structure on corporate restructuring
    Bethel, J.E.; Liebeskind, J.
  • Management Accounting: Evolution not Revolution.
    Bromwich, M.; Bhimani, A.
  • Qualitative Data Analysis with SPSS Release 8 for Window: Guide for Social Scientists.
    Bryman, A.; Cramer, D.
  • Changing roles: ‘Hybrid’ accountants in a UK pharmaceuticals company
    Burns, J.; Baldvinsdottir, G.
  • Management accounting change in the UK
    Burns, J.; Ezzamel, M.; Scapens, R.
  • Trick or treat
    Burns, J.; Yazdifar, H.
  • GAAP as a symbol of legitimacy: New York State's decision to adopt generally accepted accounting principles for external financial reporting
    Carpenter, V.L.; Feroz, E.H.
  • Information technology costing methodology development after a corporate merger
    Couturier, G.W.; Kumbat, T. A.
  • An institutional perspective on the rise, social transformation, and fall of a university budget category
    Covaleski, M.A.; Dirsmith, M.W.
  • Fundamental Statistics for Social Science.
    Cramer, D.
  • Innovation strategy and the use of performance measures
    Davila, T.; Epstein, M.J.; Matusik, S.F.
  • The iron cage revisited: institutional isomorphism and collective rationality in organizational fields
    DiMaggio, P.J.; Powell, W.W.
  • The iron cage revisited: institutional isomorphism and collective rationality in organizational fields
    DiMaggio, P.J.; Powell, W.W.
  • Who needs performance management? (the role of the financial manager)
    Evans, H.; Ashworth, G.; Gooch, J.; Davies, R.
  • Management accounting integration in corporate mergers: a case study
    Granlund, M.
  • Organizational culture and performance measurement systems
    Henri, J.
  • Archaeology of accounting systems
    Hopwood, A.G.
  • A contingency model of the association between strategy, environmental uncertainty and performance measurement: impact on organizational performance
    Hoque, Z.
  • A survey of activity‐based costing in the UK's largest companies
    Innes, J.; Mitchell, F.
  • Activity‐based costing in the UK's largest companies: a comparison of 1994 and 1999 survey results
    Innes, J.; Mitchell, F.; Sinclair, D.
  • Relevance Lost: The Rise and Fall of Management Accounting.
    Johnson, H.T.; Kaplan, R.
  • An empirical study of the role of management accounting systems following takeover and merger
    Jones, C.S.
  • The attitudes of owner‐managers towards accounting control systems following management buyout
    Jones, C.S.
  • Adoption of an organizational practice by subsidiaries of multinational corporations: institutional and relational effects
    Kostova, T.; Roth, K.
  • Extending new institutional theory: a case study of activity‐based costing in the Portuguese telecommunications industry
    Major, M.; Hopper, T.
  • A Course in Business Statistics.
    Mendenhall, W.; Beaver, R.; Beaver, B.
  • Institutionalized organizations: formal structures as myth and ceremony
    Meyer, J.W.; Rowan, B.
  • Institutionalized organizations: formal structures as myth and ceremony
    Meyer, J.W.; Rowan, B.
  • Institutional and technical sources of organization structure: explaining the structure of educational organization
    Meyer, J.W.; Scott, W.R.; Deal, T.E.
  • An institutional model of organizational practice: financial reporting at the Fortune 200
    Mezias, S.J.
  • Researching management accounting practice: the role of case study methods
    Scapens, R.W.
  • The Future Direction of UK Management Accounting Practice.Elsevier/CIMA publications
    Scapens, R.W.; Ezzamel, M.; Burns, J.; Baldvinsdottir, G.
  • The adolescence of institutional theory
    Scott, W.R.
  • Activity costing: twenty years on
    Staubus, G.J.
  • Data Analysis with SPSS
    Sweet, S.
  • Continuity and change; management accounting during processes of transition
    Vamosi, T. S.