ABSTRACT

There is considerable national variation in the professionalization and status of the management accountant. Although researchers from different countries have contributed to our knowledge about tasks and roles, we have limited insights into the development, education, and socio-cultural influences in different countries and surprisingly little is known about the local and national contexts in which these roles are learned and performed.

This book bridges this research gap using two complementary perspectives. The first part explores management accountants in a range of different national contexts, providing information about country-specific historical developments and educational standards as well as specific roles and tasks. The second part focusses on important global developments that will increasingly impact management accountants in the future, such as sustainability, the financial crisis, technology and changing roles. By combining local context with a global overview, this insightful volume provides an agenda for future research which will be of great interest to scholars and advanced students in management accounting throughout the world.

chapter 1|6 pages

Introduction

part I|210 pages

Management accountants in national context

chapter 2|14 pages

The role of the controller in Brazil

Historical origins, key functions and challenges

chapter 5|15 pages

Management accountants in France

A range of fragile, open-ended positionings

chapter 8|19 pages

Management accountants in Italy

Economic, institutional and educational environment, and evidence from the job market

chapter 9|15 pages

Management accountants in Japan

chapter 10|18 pages

Management accountants in Russia

Theoretical and practical aspects

chapter 13|17 pages

Management accountants in the United States

Evolving to meet the changing needs of practice

part II|103 pages

Global factors influencing the role of management accountants

chapter 15|13 pages

Agent or victim?

Shared services and management accounting

chapter 17|12 pages

Every light has its shadow

Some reflections on the “business partner” role