Management Accountant

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Kristina Tamm Hallström - One of the best experts on this subject based on the ideXlab platform.

Bernhard Hirsch - One of the best experts on this subject based on the ideXlab platform.

  • the drivers of a superior s trust formation in his subordinate the manager Management Accountant example
    Social Science Research Network, 2016
    Co-Authors: Christian Nitzl, Bernhard Hirsch
    Abstract:

    Management Accountants are described in the literature as “trust access points” for Management accounting systems (Busco, Riccaboni, and Scapens 2006). Because of their heavy influence on managers’ decision-making processes, the working relationship between Management Accountants and managers is unique and must be distinguished from other working relationships. Based on answers from 446 managers, we tested a structural equation model for different trust drivers. We show that Management Accountants’ perceived abilities are the key trust drivers. In addition, we also show that the influence of trust drivers in the manager - Management Accountant relationship changes significantly over time. Whereas in the beginning, a manager’s trust disposition and the organizational context are important in building up trust, in long-lasting relationships only the Management Accountant’s perceived trustworthiness really matters; this trustworthiness is in turn influenced by the role of Management accounting (power) in the organization.

  • the drivers of a superior s trust formation in his subordinate the manager Management Accountant example
    Journal of Accounting & Organizational Change, 2016
    Co-Authors: Christian Nitzl, Bernhard Hirsch
    Abstract:

    Purpose Because of the importance of accounting information to a manager’s decision-making process, his/her working relationship with his/her supporting Management Accountant is used as a paradigm of a superior-subordinate working relationship. This paper aims to analyze the drivers of trust in this relationship. Design/methodology/approach Based on responses from 446 managers, the authors tested a structural equation model for various trust drivers. Findings The authors found that when Management accounting generally has a powerful role in a company, it positively affects the manager’s perceptions of his subordinate’s trustworthiness. Although the absolute level of trust remains stable over time, the influences of the bases of the trust change significantly. Over the long run, perceived trustworthiness fully mediates other trust factors, such as the manager’s trust disposition and the organizational setting, which highlights the importance of the individual trust relationship even for strong and functional superior–subordinate relationships. Research limitations/implications Consistent with other studies, the results contain the classic limitations of survey studies. This study investigates the drivers of trust and provides insights into the trust relationship between managers and Management Accountants. Future studies should verify these findings for other important work relationships. Originality/value Trust research has typically focused only indirectly on the relevance of the trust that a superior has in his supporting subordinate. The authors show how these trust drivers intertwine and how their influences shift over time.

Maria Mårtensson - One of the best experts on this subject based on the ideXlab platform.

Roy Ivar Andreassen - One of the best experts on this subject based on the ideXlab platform.

  • digital technology and changing roles a Management Accountant s dream or nightmare
    Journal of Management Control, 2020
    Co-Authors: Roy Ivar Andreassen
    Abstract:

    Recent developments in digital technology have revitalized interest in the relationship between technology and Management accounting. Yet, few empirical in-depth studies have assessed how digital technologies influence the roles of Management Accountants. This paper builds on the concept of jurisdiction to illuminate the relationship between Management Accountants, expert knowledge and digital technology. The study identifies and describes competition over jurisdiction between Management Accountants and other groups of employees. The study describes a shift for divisional Management Accountants towards narrower roles in their tasks and expectations, while business-oriented roles at group level are found to entail expanding tasks and expectations. In doing so, Management Accountants are divided into two divergent categories facing different expectations: divisional and group level Management Accountants. Through a case study in the technology-oriented finance sector, the paper contributes to the debate on the roles of Management Accountants in a number of ways. First, it describes how digital technology can contribute to narrower and more specialized roles. Second, it describes how digital technology can contribute to competition between professions. Third, it elucidates how digital technology contributes to changes in the behaviour of decision makers, and in their expectations toward, and the involvement of, Management Accountants. Fourth, it details how the changes contributed by digital technology in the roles of Management Accountants can act as mediators in the identity-work of Management Accountants. Finally, it empirically describes the relationships between digital technology and Management Accountants’ roles.

Mikael Holmgren Caicedo - One of the best experts on this subject based on the ideXlab platform.

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