关于管理会计师角色转换的评估 [4]
论文作者:英语论文论文属性:学术文章 Scholarship Essay登出时间:2015-07-03编辑:Karlie点击率:7073
论文字数:2252论文编号:org201507011729441001语种:英语 English地区:加拿大价格:免费论文
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摘要:本论文主旨在于找出管理会计师成为内部顾问,以及作为业务伙伴的战略规划,批判性地评估近年来由于管理会计师角色转变引发的争议。
which could make them have the ability to modify information. Secondly, they also need to learn the other business knowledge, such as IT, marketing. Lastly, a well developed interpersonal relationship skills is necessary by the reason that the accountants have increasing number of cooperation with other staff within the organization. Anastas (1997) has also stated that management accountants have to handle the new information technology software, achieving an average understanding of the business and fluently express their idea both in writing and speaking in order to interact with their colleagues. Anastas (1997) stressed that to achieve the success in the role of internal consultants; management accountants must improve their interpersonal skills and the knowledge of productivity and administration. The strategic management accounting provides management accountants an opportunity to get a position in the decision making team.(Roslender and Hart, 2002) The strategic management accounting requires management accountants having techniques, such as 'competitor position analysis', 'target costing' and 'life cycle costing'.(Roslender and Hart, 2002)
The role of the management accountant in organisations
Management accountants' role in an organization has been considerably changed in recent years.(Anastas, 1997; Burns et al., 1999; Byrne and Pierce, 2007; Johnson, Kaplan , 1987; Pierce and O'Dea, 2003; Zimmerman, 2009) Several literature have stated the same views. In the past, when people were thinking of management accountant, they always associated it with some words, such as the scorekeepers, the bean counters and the corporate cops.(Byrne and Pierce, 2007; Zimmerman, 2009) This is because management accountants were not the decision-makers or decision participants; they always played the role as assistants or financial information providers to the real or actual managers in the decision making process. But in 1999, the situation has changed. Increasing managerial accountants began to help their companies to analyze the business as an interior consultant. With the development of the technology, they do not need to use the majority of their working time for preparing the financial reports. They therefore have more and more time to explain or translate the accounting information to the people who need to use these within the organization as a member of the decision making team. Siegel (1999) remarked that 'the role of management accountants has evolved from serving internal customers into being a business partner.' Some accountants even changed their title from corporate controllers to business analysts (Burns et al., 1999) A key role of the management accountant is that interpreting the financial information to a more readily comprehensible perception to the internal and external users.(Burns et al., 1999) As it was depicted 'Information technology is pushing management accountants and financial managers up the ladder as they become advisors or internal consultants to other manager in the company who have access to software manage cost and budgets'.(Anastas, 1997)
Pierce and O'Dea (2003) have interviewed many managers with an opened question that sharing their views of the future role of the management accountants. Their responses were highly consistent that management accountants' role will be the 'business partner'. Management accountants should interact with management within several aspects, incl
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