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Role conflicts of management accountants and their position within organisation structures

journal contribution
posted on 2023-06-10, 02:10 authored by Trevor M Hopper
The research examines accountants' and managers' perceptions of management accounting roles under conditions of centralisation and decentralisation of the management accounting function. Decentralization was associated with greater interaction between accountants and other managers and with the provision of accounting information perceived as being more pertinent to managerial needs. However, whatever the structural relationship, there were criticisms of the accountants' passivity in management. Contrary to expectations neither interpersonal relationships nor excessive power of accountants were problematical, nor did many accountants show bureaucratic orientations. Their inability to meet service expectations were perhaps, related to ambiguity and stress emanating from the accounting workflows.

History

Publication status

  • Published

File Version

  • Published version

Journal

Accounting, Organizations and Society

ISSN

0361-3682

Publisher

Elsevier

Issue

4

Volume

5

Page range

401-411

Department affiliated with

  • Accounting and Finance Publications

Full text available

  • No

Peer reviewed?

  • Yes

Legacy Posted Date

2022-01-07

First Compliant Deposit (FCD) Date

2022-01-07

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