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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 HopperThe 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.
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Publication status
- Published
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- Published version
Journal
Accounting, Organizations and SocietyISSN
0361-3682Publisher
ElsevierExternal DOI
Issue
4Volume
5Page range
401-411Department affiliated with
- Accounting and Finance Publications
Full text available
- No
Peer reviewed?
- Yes
Legacy Posted Date
2022-01-07First Compliant Deposit (FCD) Date
2022-01-07Usage metrics
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