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| Author: | Byrne, S. Pierce, B. |
| Title: | Towards a more comprehensive understanding of the roles of management accountants |
| Journal: | European Accounting Review
2007 : VOL. 16:3, p. 469-498 |
| Index terms: | accountants management accounting finance role conflict manufacturing companies Irish Republic |
| Freeterms: | performance standards |
| Language: | eng |
| Abstract: | This study aims at identifying a comprehensive set of antecedents and characteristics with respect to the roles (hereafter as: rs.) of management (as: mgmt.) accountants (MAs) and at exploring the consequences (as: cqs.) of how these rs. are discharged. Interviews were conducted with 18 financial managers (FMs) and 18 operating managers (OMs) in medium and large manufacturing firms. Among others, the findings suggest that mgmt. and the MAs themselves play a critical part in the determination of the rs. of MAs. Especially, contingencies and conflicts are revealed with regard to the interaction btw. MAs and OMs incl. the mgmt. control cqs. associated with how MAs interact with OMs. |
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