Transforming or re-branding: whither management accounting? Online publication date: Tue, 13-May-2014
by Esinath Ndiweni; Helen Verhoeven
International Journal of Critical Accounting (IJCA), Vol. 6, No. 1, 2014
Abstract: This paper critically reviews the accountancy profession's strategies of managing the debate on the transformation of management accounting to management. It examines professionally generated literature on the new role of management accountants as enablers, creators of value, value-adding and business partners. It utilises insights from discourse theory, alliance networks and social closure to analyse how the accountancy profession is managing the transformation process, and particularly, illuminates the role of specialist recruitment agencies in perpetuating social closure. It finds that job specifications as stated in advertisements indicate that the roles of management accountants at lower levels have not changed, however at senior level a few companies demand the new roles. The paper concludes that literature from professional accountancy bodies, and the role of the specialist recruitment agents both foster closure thereby enabling the profession to manage the transition while at the same time reproducing itself.
Online publication date: Tue, 13-May-2014
Go to Inderscience Online Journals to access the Full Text of this article.
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Critical Accounting (IJCA):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.
If you still need assistance, please email firstname.lastname@example.org