What we know about management accountants' changing identities and roles–a systematic literature review
Purpose Academic interest in role changes of management accountants (MAs) has
increased during the past two decades. Role changes imply identity reconstructions as they …
increased during the past two decades. Role changes imply identity reconstructions as they …
A structured literature review about the role of management accountants in sustainability accounting and reporting
I Ascani, R Ciccola, MS Chiucchi - Sustainability, 2021 - mdpi.com
Management accountants have proven to be pivotal for introducing new forms of accounting
and reporting in companies to support managers in their decision-making process. The …
and reporting in companies to support managers in their decision-making process. The …
Management accountants and strategic management accounting: The role of organizational culture and information systems
W Hadid, M Al-Sayed - Management accounting research, 2021 - Elsevier
This study aims to contribute to the scant contingency theory literature on the determinants of
strategic management accounting (SMA) practices and the role management accountants …
strategic management accounting (SMA) practices and the role management accountants …
Digital technology and changing roles: a management accountant's dream or nightmare?
RI Andreassen - Journal of management control, 2020 - Springer
Recent developments in digital technology have revitalized interest in the relationship
between technology and management accounting. Yet, few empirical in-depth studies have …
between technology and management accounting. Yet, few empirical in-depth studies have …
On the convergence of management accounting and financial accounting–the role of information technology in accounting change
J Taipaleenmäki, S Ikäheimo - International journal of accounting …, 2013 - Elsevier
In this article we theorize and conceptualize the recent convergence of management
accounting (MA) and financial accounting (FA) with the advancements in information …
accounting (MA) and financial accounting (FA) with the advancements in information …
Exploring the implications of cloud‐based enterprise resource planning systems for public sector management accountants
M Carlsson‐Wall, L Goretzki, J Hofstedt… - Financial …, 2022 - Wiley Online Library
Based on a case study of a large Swedish local government municipality, we explored the
extent to which a cloud‐based enterprise resource planning (CERP) system enabled the …
extent to which a cloud‐based enterprise resource planning (CERP) system enabled the …
Upper echelons theory in management accounting and control research
MRW Hiebl - Journal of Management Control, 2014 - Springer
In recent years, scholars have started to draw on upper echelons theory to analyze the
relationship between the characteristics of top managers and management accounting and …
relationship between the characteristics of top managers and management accounting and …
Hybridized professional groups and institutional work: COSO and the rise of enterprise risk management
The rise of risk management represents one of the major organizational shifts of the past
decade. This article examines the emergence and diffusion of the dominant standard in the …
decade. This article examines the emergence and diffusion of the dominant standard in the …
Has management accounting research been critical?
This paper examines the contributions Management Accounting Research (MAR) has (and
has not) made to social and critical analyses of management accounting in the 25 years …
has not) made to social and critical analyses of management accounting in the 25 years …
Resource-based view and SMEs performance exporting through foreign intermediaries: The mediating effect of management controls
Following the resource-based view, this research empirically explores the role of formal and
informal management control in mobilizing export resources to develop export capabilities …
informal management control in mobilizing export resources to develop export capabilities …