search query: @author Mouritsen, J. / total: 15
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| Author: | Mouritsen, J. |
| Title: | Five aspects of accounting departments' work |
| Journal: | Management Accounting Research
1996 : SEP, VOL. 7:3, p. 283-304 |
| Index terms: | MANAGEMENT ACCOUNTING ACCOUNTANTS |
| Language: | eng |
| Abstract: | The organizational significance of accounting departments' work is traditionally portrayed as information provision for setting and monitoring the budget. A survey of 370 Danish chief management accountants presented here suggests that this traditional view seriously underidentifies the variations in accountants' work. It is suggested that a greater appreciation of this variation can be gained by identifying five distinct aspects to it. Such identification is helpful since the way these aspects are independently correlated with different organizational characteristics helps us understand the diversity in the provision of accounting services. |
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