Discusses the evolving role of the management accountant and how the role is fitting into corporations as strategic partnering.
Written in 2003; 1,176 words; 4 sources; APA; $ 40.95
Paper Summary:
A review of an article in the Fall 1999 Management Accounting Quarterly (written by Rusell et al), infers that the changing role of the accountant includes all forms of accounting professionals. The paper shows that not only do management accountants analyze financial information, review tax and other regulatory issues and execute much of the traditional accountant duties, but they are now migrating to be included in executive teams involved in strategic planning issues. The paper shows that accountants are involved in corporate technology and new product developments. In other words, they are now accountants with supplementary management. The paper makes use of charts.
Table of Contents
Introduction
The Evolution of the Management Accountant
The Management Accountant and Strategic Partnering
What Does It Mean to Me
Conclusion
References
From the Paper:
"Reinvention on a grand scale appears to be the order of the day. Failure to provide today's Management Accountant with the tools it needs tomorrow just adds risk of the profession becoming a marginal discipline (i.e., deskilled, decentralized and disappearing (Parker 7)). Therefore, the need is great for a partnering of sorts in which to provide the reinvented Management Accountant with a broader knowledge base that includes areas such as operations, product and process technology, systems, marketing and strategic management. The focus must be switched from historical accounting stewardship to strategic planning. For the traditional Management Accountant, this will be like putting on a new pair of shoes; and for those that challenge change, the shoes may be a little tight."
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