TAILIEUCHUNG - Roles, authority and involvement of the management accounting function: a multiple case-study perspective

We use data from the Expenditure and Food Survey (EFS), which is administered every year in the UK. The annual sample includes between six and seven thousand households. For each household, an initial interview collects detailed demographic information. Immediately after the interview, each household member starts a expenditure diary, in which they record everything they buy during the next fourteen days. Diary expenditures are aggregated to “diary weeks” in the data, for reasons of confidentiality, resulting in two seven-day aggregates of expenditure for each individual. Importantly, the timing of the EFS interview, and the subsequent diary recordings, is random during the sample year. Figure 1 illustrates the resulting. | Roles authority and involvement of the management accounting function a multiple case-study perspective Caroline Lambert HEC Paris 1 rue de la Liberation 78351 Jouy en Josas Cedex lambert@ Samuel Sponem Conservatoire National des Arts et Métiers GREG-CRC EA 2430 Acknowledgements The authors are grateful to participants at the European Accounting Association Conference 2009 the Accounting department ESSEC seminar France and at the seminar of Ecole de Comptabilité de l Université Laval Québec Canada for their constructive comments on earlier drafts of this paper. They also wish to thank and useful suggestions of members of the CriM group Martin Messner and Juhani Vaivio. We would particularly like to thank Markus Granlund and the two anonymous reviewers for their many helpful comments and suggestions. Both authors thank Fondation HEC and Agence Nationale de la Recherche for their fundings. 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 .

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