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关于管理会计师角色转换的评估

从传统的会计职能到战略计划以及业务伙伴的角度，使用适当的学术文献，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。

引言
管理会计或管理会计开始变更的时候，一些研究人员和学者已经提出了类似的观点认为，人们不能将管理会计描述为当代的“财务人员”、“记分员”与“企业警察”，其新的角色是“一个战略规划者”和在组织内的“业务伙伴”。（阿纳斯塔斯, 1997;布罗米奇, 1990; 伯恩斯等人, 1999; 拜恩和皮尔斯, 2007; 约翰逊，卡普兰，1987; 罗斯兰德和哈特, 2002）这篇文章旨在找出“财务人员”、“记分员”与“企业警察”成为内部顾问，以及作为业务伙伴的战略规划。

Evaluating how the role of management accountant has changed

Using appropriate academic literature, critically evaluate the argument that the role of the management accountant has changed in recent years from traditional Accounting functions to that of a strategic planner and a business partner'.

Introduction

When it comes to the change of management accounting or management accountant, several researchers and scholars have stated the similar view that people cannot describe the management accountants as 'the bean counter', 'the scorekeeper' or 'the corporate cop' in the contemporary age, their new role are performed as 'a strategic planner' and 'a business partner' within the organization. (Anastas, 1997; Bromwich, 1990; Burns et al., 1999; Byrne and Pierce, 2007; Johnson, Kaplan , 1987; Roslender and Hart, 2002) This essay is aiming to find out how 'the bean counter', 'the scorekeeper' and 'the corporate cop' become to the internal consultant, the strategic planner as a business partner. Before the main body of this essay, the writer makes a hypothesis that there is an inference procedure that causing the change of the management accountants' role. It is widely appreciated that the business environment has greatly changed in the recent years. Thus that the traditional management accounting is not suitable for the contemporary business, a new management accounting system was generated. Following that there are many new management accounting techniques are required, it directly change the task of management accountants. Finally all these process have caused the change of the role of the management accountant.

In the following parts of this essay, the writer will analyze all the parts of this process respectively refer to the other scholars' research findings, this is for examine and certify the hypothesis in the last paragraph.

The changing business environment
It is not deniable that the business environment has already dramatically changed during the last decades, which is toward a more competitive orientation. It includes many external and internal factors. In the general economic area, the globalization is integrating the world into a global market. It could lead it to an increasing competition. Companies have to pay more and more attention on the customer and market orientation. The development of technology is another factor both in the information system and the methods of production with the widespread use of enterprise resource planning systems (ERP). The change of organizational management structure could affect the business as an internal factor.(Burns et al., 1999) The development of digitisation could also change the business environment, for example e-mail has already replaced the traditional postage and fax to a great extent, which is benefit from the wide spread of the internet. It could reduce the cost a本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。