ABSTRACT
This chapter draws on existing literature to present a closer analysis of the business partner role and suggests a more nuanced, and partly critical, assessment of this role model for management accountants. It hereby discusses structural and agentic factors that seem to facilitate the emergence or implementation of this role model, its distinct composition as well as potential challenges and negative consequences of the business partner role. Additionally, this chapter provides some ideas for further research that might complement the current academic discourse and hence our knowledge on the work and position of the management accountant within the organization.
