Role conflicts of management accountants and their position within organisation structures

Hopper, Trevor M (1980) Role conflicts of management accountants and their position within organisation structures. Accounting, Organizations and Society, 5 (4). pp. 401-411. ISSN 0361-3682

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Abstract

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.

Item Type: Article
Schools and Departments: University of Sussex Business School > Accounting and Finance
SWORD Depositor: Mx Elements Account
Depositing User: Mx Elements Account
Date Deposited: 07 Jan 2022 12:12
Last Modified: 07 Jan 2022 12:15
URI: http://sro.sussex.ac.uk/id/eprint/103679

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