Essays on The Role of Management Accountants Assignment

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The following paper under the title 'The Role of Management Accountants' is a great example of a management assignment. The author suggests that management accountants have a huge role to play in the process of ensuring innovativeness for them to survive the hostile and competitive business environment. The role of management accountants according to him is to provide organizational managers with information that they will use to make their businesses dynamic and relevant (Emsley, 2005). However, according to Emsley, management accountants have been highly criticized for their reluctance to change their attitude towards innovation.

Incidentally, this perception has persisted at a point when the success rate in the implementation of the new innovations. The reluctance to embrace innovation according to him is called accounting lag, a term that was coined by Kaplan (1986) (Emsley, 2005). He asserts that this situation has called for the minimization of the accounting lag in order to make sure that information is given to the managers. Emsley discusses in his introduction the research works in this work is only of recent origin and is now developing into a discipline that has immense significance (Emsley, 2005). The work of Emsley has also focused on the changing roles of the management accountants from a scenario where they had multiple roles in the contemporary form of management accounting.

This is where the profession is concerned with providing information to the managers to aid them in decision making. He suggests that the management accountants need to spend less of their working hours on the accounting function and spend more time with the consumers of the accounting information (Emsley, 2005). The suggestions look at the relationship between management accounting role involvement, the functions and business unit orientation, and how so many case studies have tried to trace the evolution of the role involves.

This is from the literature on organizations to the literature on management accounting (Jones & Dugdale, 2001). In the last paragraph of his introduction to this paper, Emsley explains how he plans to establish a relationship between role involvement and innovation literature. He asserts that a theoretical framework needs to be developed to explain the reasons why the management accountants with a business unit orientation will come up with innovations as well as their radical orientation (Emsley, 2005).

He also goes ahead to explain the formation of the hypothesis using a set of data from data collection tools such as the use of interviews and the use of questionnaires. The author has adopted three main parts for the development of the theory. The first part according to the author looks at innovativeness as a dependent variable. The author attempts to bring out the difference between the innovative research which deals with innovations done by individuals and innovativeness research that deals with any and all types of innovations.

Many studies according to Emsley done on innovativeness have focused on individual innovativeness. He goes ahead to indicate that ABC is the single most studied of all the innovations (Emsley, 2005). In contrast, according to him, the research looks at innovativeness as the unit of study which studies the whole range of innovations spearheaded by the management accountants. He, therefore, suggests that we should look at the in-depth meaning of the word innovation.

References

Emsley, D. (2005). Restructuring the management accounting function: A note on the effect of role involvement on innovativeness. Management Accounting Research, 16(2005): 157-177.

Jones, T. & Dugdale, D. (2001). The ABC bandwagon and the juggernaut of modernity. Acc. Organ. Soc., 27: 121–163.

Lukka, K., Granlund, M. (2002). The fragmented communication structure within accounting academia: the case of activity-based costing research genres. Acc. Organ. Soc., 27: 165– 190.

Otley, D. (2003). Management control and performance management: whence and whither? Br. Acc. Rev., 35: 309–326.

Perera, S., McKinnon, J.L. & Harrison, G.L. (2002). Diffusion of transfer pricing innovation in a public sector organization: a longitudinal case study. Manage. Acc. Res., 14: 140–164.

Williams, J.J. & Seaman, A.E. (2001). Predicting change in management accounting systems: national culture and industry effects. Acc. Organ. Soc., 26: 443–460.

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