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.
TABLE OF CONTENTS
part I|210 pages
Management accountants in national context
chapter 2|14 pages
The role of the controller in Brazil
chapter 8|19 pages
Management accountants in Italy
chapter 13|17 pages
Management accountants in the United States
part II|103 pages
Global factors influencing the role of management accountants