The Experts below are selected from a list of 60573 Experts worldwide ranked by ideXlab platform

John Ugoani - One of the best experts on this subject based on the ideXlab platform.

  • Accounting Function as management performance tool in organizations
    Social Science Research Network, 2020
    Co-Authors: John Ugoani
    Abstract:

    Accounting Function aims at providing accurate and sufficient Accounting information to facilitate proper financial reporting and management performance. Accounting information is usually in the form of periodic or annual financial statements which are products of costing, financial and management Accounting prepared for the benefit of a number of external interest groups. Accounting has its roots in the stewardship approach and as a management performance tool to guide the agent and the principal over the exact status of the going concern. Accounting Function also involves financial statement analysis, interpreting the accounts by computing and evaluating ratios which relate pairs of financial information or items with one another. This analysis of ratios can be cross-sectional comparing the results of one company with another or trend. In doing so close attention is usually paid to profitability ratio to help keep pace with effective management performance. The exploratory research design was adopted for the study and result showed positive correlation between Accounting Function and management performance. The study was not exhaustive, therefore, further study should examine the relationship between audit failure and business failure as a matter of finding a solution to the problem. It was recommended that management should always carefully study audit reports to enhance decision making and management performance.

Samuel Sponem - One of the best experts on this subject based on the ideXlab platform.

  • Roles, Authority and Involvement of the Management Accounting Function: A Multiple Case-study Perspective
    European Accounting Review, 2012
    Co-Authors: Caroline Lambert, Samuel Sponem
    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.

  • Roles, authority and involvement of the management Accounting Function: a multiple case-study perspective
    2010
    Co-Authors: Caroline Lambert, Samuel Sponem
    Abstract:

    Recent techniques and shifts in the environment are often foreseen as leading management accountants to adopt a business orientation. However, empirical evidence pointing to fundamental shifts in the roles played by management accountants remains relatively scarce. We explore this paradox and give sense to the various roles played by the management Accounting Function by focusing on how management accountants are involved in and endowed with authority in decision-making situations. Using data we gathered from 73 interviews in ten multinational companies, we identify four styles adopted by the management Accounting Function: the discrete, the safeguarding, the partner, and the omnipotent management Accounting Functions. We show that each style can be associated with a specific role: discrete control of managerial behaviour, socialisation of managers, facilitation of decision-making, and centralisation of power. Some of these roles facilitating local decision-making or discretely controlling managerial behaviour, for instance have been under discussion in the literature for many years now. Our detailed analysis of management accountants' work reveals that these roles can be associated with both unexpected benefits, such as fostering creativity, and unforeseen drawbacks, such as drift in governance. Furthermore, our findings bring to light other, unexplored roles centralising power or socialising managers, for example providing us with a more enriched understanding of management Accounting practice. 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 in the workplace.

Tony Odea - One of the best experts on this subject based on the ideXlab platform.

  • management Accounting information and the needs of managers perceptions of managers and accountants compared
    British Accounting Review, 2003
    Co-Authors: Bernard Pierce, Tony Odea
    Abstract:

    Abstract The study builds on prior research on information user perceptions and the roles of management accountants. Perceptions of management accountants and managers in the same organisations regarding information supplied by the management Accounting Function were compared and differences highlighted. Perceptions of managers were also sought regarding desired changes in the information supplied and desired future roles of management accountants. Consistent with prior literature in MIS and Accounting, the findings showed evidence of preparer–user perception gaps. Major contributors to those perception gaps were identified as an imbalance between technical and organisational validity, Functional differentiation and an inherent tension between the simultaneous requirements of independence and involvement. Managers' views of desired future roles for management accountants provided consistent indicators as to how those gaps can be narrowed. The study also exposes inaccuracies in management accountants' perceptions and sets out implications for the design and reporting of future research.

Caroline Lambert - One of the best experts on this subject based on the ideXlab platform.

  • Roles, Authority and Involvement of the Management Accounting Function: A Multiple Case-study Perspective
    European Accounting Review, 2012
    Co-Authors: Caroline Lambert, Samuel Sponem
    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.

  • Roles, authority and involvement of the management Accounting Function: a multiple case-study perspective
    2010
    Co-Authors: Caroline Lambert, Samuel Sponem
    Abstract:

    Recent techniques and shifts in the environment are often foreseen as leading management accountants to adopt a business orientation. However, empirical evidence pointing to fundamental shifts in the roles played by management accountants remains relatively scarce. We explore this paradox and give sense to the various roles played by the management Accounting Function by focusing on how management accountants are involved in and endowed with authority in decision-making situations. Using data we gathered from 73 interviews in ten multinational companies, we identify four styles adopted by the management Accounting Function: the discrete, the safeguarding, the partner, and the omnipotent management Accounting Functions. We show that each style can be associated with a specific role: discrete control of managerial behaviour, socialisation of managers, facilitation of decision-making, and centralisation of power. Some of these roles facilitating local decision-making or discretely controlling managerial behaviour, for instance have been under discussion in the literature for many years now. Our detailed analysis of management accountants' work reveals that these roles can be associated with both unexpected benefits, such as fostering creativity, and unforeseen drawbacks, such as drift in governance. Furthermore, our findings bring to light other, unexplored roles centralising power or socialising managers, for example providing us with a more enriched understanding of management Accounting practice. 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 in the workplace.

David Emsley - One of the best experts on this subject based on the ideXlab platform.