Essays on Management Accounting and Innovativeness Assignment

Tags: Management
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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.

References

Emsley, D. 2005, "Restructuring the management accounting function: A note on the effect of role involvement on innovativeness" Management Accounting Research, vol.16, iss.2, June 2005, pp.157-177,

Emsley, D, 2006, Discipline of Accounting and Business Law, School of Business, University of Sydney, NSW 2006, Australia

Bhimani, A. (2006). Contemporary issues in management accounting. London: Oxford University Press

Hopwood A. G, &, Chapman C. S. (2008). Handbook of Management Accounting Research. NJ :Elsevier

Drury, C. (2007). Management and Cost AccountingAuthorEdition7. London: Cengage Learning EMEA,

Hopwood, A. G. & Chapman C. S. (2008). Handbook of Management Accounting Research. Sheffield: Elsevier.

Sisaye, S. (2001). Organizational change and development in management control systems: process innovation for internal auditing and management accounting. Bingley: Emerald Group Publishing

Howells, J. (2005). The management of innovation and technology: the shaping of technology and institutions of the market economy. NY: SAGE.

Coombs H. M., et al (2005). Management accounting: principles and Practices. NY: SAGE.

Chartered Institute of Management Accountants (CIMA) (1998). Management accounting research. Academic London: Press.

Christiansen J. A. (2000). Competitive innovation management: techniques to improve innovation performance. New Jersey: Palgrave Macmillan.

Limberg T. (2008). Examining Innovation Management from a Fair Process Perspective. Sheffield: Gabler Verlag.

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