The paper "Management Accounting and Innovativeness" is a good example of a business assignment. According to Emsley (2006 p. 87), management accounting innovation is one of the core themes driving modern organizations since it has a big role to play as far as development in the organization is concerned. At all costs, innovativeness in management accounting should be encouraged in all organizations. Emsley (2005 p. 45-6) argues that innovativeness gives an absolute consideration of the degree at which a management accountant is expected to innovate as opposed to examining just a single innovation.
This is particularly good where the theory dwells on the reasons that propel the management accountants to innovate. Radical innovations have resulted into new practices that have encouraged the doing of things in a different manner. Through it such practices such as the introduction customer profitability analysis have proved to be very essential in the organization profitability (Drury, 2007 p. 7). Howells (2005) says that non-radical innovations resulted in changes in the management accounting techniques that are geared to making or carrying out assignments in better ways than the existing manner.
It has prompted the prevailing system of variance analysis to be improved upon. On his part Drury (2007) notes that to a large extent innovativeness has been used as an explanatory variable. The multitasking of the management accountants that include problem solving, attention directing and scorekeeping have been greatly embraced in the management of the organizations. The management accountants are the one to provide the much needed direction as far as strategic management is concerned. Their roles of being scorekeepers make them to be in a better position in understanding the various challenges that the organization has gone through (Emsley, 2005 p. 71-2). The performance of the organization has to be greatly examined in order to discover the underlying strength and weakness of the organization in terms of performance.
As the organization put in place the targets that it has to meet, it uses the information provided by the management accountants.
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