The Role of the Management Accountant Term Paper by Pico

A look at the contribution of the skilled management accountant to the decision-making process of an organization.
# 146556 | 1,508 words | 8 sources | APA | 2011 | BD
Published on Jan 04, 2011 in Accounting (Managerial) , Business (Accounting)

$19.95 Buy and instantly download this paper now


The paper discusses how a skilled management accountant is able to combine the balanced scorecard, activity based accounting and variance analysis to provide financial information of strategic value. The paper goes on to show how this information enhances the decision-making process by enabling the management to focus on the functional areas which have been underperforming. In this way, the paper demonstrates the vital contribution that a skilled management accountant makes to the company's decision-making process.

From the Paper:

"A skilled management accountant is able to produce knowledge assets which can enhance the process of strategic decision-making. There are several control mechanisms such as the balanced scorecard and the activity based accounting enabling management accountants to generate knowledge assets about the existing business processes so that the decision making process becomes more effective. This is enabling the top management to control costs to a greater extent."

Sample of Sources Used:

  • Emsley, D. (2005). Restructuring the management accounting function: a note on the effect of role involvement on innovativeness. Management Accounting Research, 16, pp 157-177.
  • Guilding, C., Cravens, K. S., & Tayles, M. (2000). An international comparison of strategic management accounting practices. Management Accounting Research, 11, pp. 113-135.
  • Hoffjan, A. & Wompener, A. (2006). Comparative analysis of strategic management accounting in German- and English-language general management accounting textbooks. SBR, 58, pp. 234-258.
  • Lewis, B. (2009). Managing change is not enough: you must create a culture that embraces it. InfoWorld, 20(45), pp 105.
  • Lillis, A. M. & Mundy, J. (2005). Cross-sectional field studies in management accounting research - closing the gaps between surveys and case studies. Journal of Management Accounting Research, 17, pp. 119-142.

Cite this Term Paper:

APA Format

The Role of the Management Accountant (2011, January 04) Retrieved July 04, 2022, from

MLA Format

"The Role of the Management Accountant" 04 January 2011. Web. 04 July. 2022. <>