ABSTRACT
This introduction presents an overview of the key concepts discussed in the subsequent chapters of this book. The book presents a compendium encompassing detailed accounts about management accountants in different countries and global factors that already have or will influence the role of the management accountant. Researchers have stressed that country-specific factors have an impact on how management accountants see and interpret their role in the organization and consequently how they interact with managers. Scholars have paid particular attention to management accountants' development toward an increasing business-orientation and contribution to value-creation. A further challenge in the context of the business partner role is that management accountants are expected to stay open to emerging topics or developments such as sustainability. Efforts of management accountants or financial managers to establish a particular identity for themselves or their subordinates can to a certain extent be considered effects of 'normative pressure' to discard traditional role stereotypes and perform 'innovative' roles.
