scholarly journals Perspectives of accounting students and teachers on the changing role of management accountants in organisations

2019 ◽  
Vol 18 (2) ◽  
pp. 140-162
Author(s):  
C C Shuttleworth
Keyword(s):  
Management Accounting ◽  
Global Market ◽  
Accounting Students ◽  
Changing Practice ◽  
Control Functions ◽  
Management Accountants ◽  
The Status ◽  
Strategic Role ◽  
Changing Role

Owing to a highly competitive global market, economic crises and changes in manufacturing and information technology, organisations are compelled to improve their financial planning and control functions. These and other changes have contributed to the evolving role of the management accounting function in organisations. Whereas cost accounting’s main focus was on finding the cost of manufacturing products, the objective of management accounting is to use financial and non-financial information to assist management with decision making. Although management accountants have long played multiple roles in organisations, there is a definite shift towards a more strategic approach, opening up new vistas of opportunity. However, this widening scope of the changing practice of management accounting demonstrates a lack of a recognisable and coherent occupational identity. The objective of this study was to determine whether prospective accounting students and accounting teachers are aware of the changing role and status of management accountants. This study presents the results of a survey among fi rst-year accounting students as well as interviews with accounting teachers to assess their perceptions of the current role of management accountants in organisations. This study exposes a lack of knowledge of the status of management accountants and their strategic role in organisations. Recommendations are made for tertiary institutions to alleviate this information gap and for further research on this issue.

Waking ourselves up! Re-examining the role of OD practitioners – a challenger perspective

2014 ◽  
Vol 46 (4) ◽  
pp. 182-187
Author(s):  
Clare Southall
Keyword(s):  
Paradigm Shift ◽  
Design Methodology ◽  
Status Quo ◽  
Content Type ◽  
Academic Paper ◽  
The Status ◽  
The Many ◽  
Changing Role

Purpose – The purpose of this paper is to explore the changing role of OD practitioners. Given the many significant challenges faced by organisations and their leaders, never has the role of OD been more important; it is vital that OD practitioners are able to identify the paradigm shift that is required if they are to provide the relevant challenge and support that organisations and leaders need. Design/methodology/approach – The OD role is explored through the Challenger pattern of behaviour known as Witnessing the Establishment – the ability, and the willingness, to see things as they really are, not as we wish them to be. The authors are often so much a part of the organisational system ourselves that the underpinning assumptions, beliefs, routines and rituals that exist are so transparent we can not see them for what they are. Findings – This paper focuses on one of the six patterns of behaviour identified in Challenger leaders in the book “Challenger Spirit: Organisations that disturb the status quo” by Khurshed Dehnugara and Claire Genkai Breeze, LID Publishing, 2011. Research limitations/implications – This is not an academic paper but instead a consultant/practitioner perspective grounded in day-to-day work with leaders and OD professionals in client organisations. Originality/value – A number of suggestions are given for applying the perspectives discussed, through a series of questions, diagnostic processes and models. These are directly applicable to OD practitioners themselves and can also form the basis of further conversations with the leaders and colleagues.

Symbolic Accoutrements of Power: Appropriation of Culture within the British Managerial Elite

2011 ◽  
Vol 10 (4) ◽  
pp. 456-487 ◽  
Author(s):  
Alan Warde
Keyword(s):  
Social Life ◽  
Significant Degree ◽  
Cultural Consumption ◽  
Cultural Participation ◽  
Business Politics ◽  
The Status ◽  
Number Of Individuals ◽  
Changing Role ◽  
Cultural Attachment

AbstractThis paper arises from a study examining cultural participation, knowledge and taste across the British population. The study includes in-depth interviews with a small number of individuals occupying prestigious positions in British business, politics and administration. A managerial elite, they exhibit a significant degree of homogeneity of cultural attachment and invest heavily in participation in many cultural activities. Their pattern of cultural consumption is described in terms of three principles: plenitude, proficiency and capability. This paper focuses on a number of mechanisms of acculturation, which are identified and illustrated. Differences associated with social trajectory are emphasised. The everyday routine nature of intensive and selective cultural consumption for this section of the population is noted and it is shown how culture is embedded in social life through social connections. Implications for the status and changing character of legitimate culture are considered, leading to reflections on the demise of the British “Establishment” and the changing role of culture in elite formation.

scholarly journals INNOVATING CONTENT AND METHODOLOGY OF MANAGEMENT ACCOUNTING EDUCATION IN VIETNAMESE UNIVERSITIES FOR MEETING INTERNATIONAL INTEGRATION

2021 ◽  
Vol 51 (03) ◽  
Author(s):  
TANDUNG HUYNH ◽  
HUYHANH HUYNH ◽  
LE THI HAI BINH
Keyword(s):  
Teaching Methods ◽  
Management Accounting ◽  
Accounting Education ◽  
Education Quality ◽  
Accounting Students ◽  
International Integration ◽  
Compulsory Subject ◽  
Management Accounting Education ◽  
Accounting Graduates

Management accounting is a compulsory subject in the curriculum of accounting at the Vietnamese universities. This subject provides management accounting knowledge and future accounting practising skills to students. In the trend of international integration in economics and education, the role of management accounting is more and more important, it requires accounting graduates to gain professional knowledge about accounting management to meet the needs of domestic and foreign organizations. It poses a challenge for Vietnamese universities in the renewal of contents and teaching methods of management accounting subject, especially when most of the stakeholders suggest increase this subject’s credits and contents. This paper researches the reality of management accounting teaching at the Vietnamese universities and suggests the solutions to innovate this subject’s contents and teaching methods. It helps to improve the education quality for accounting students in the trend of international integration.

scholarly journals The role of bushmeat in a West African agricultural landscape

Oryx ◽  
2014 ◽  
Vol 49 (4) ◽  
pp. 643-651 ◽  
Author(s):  
Justine Shanti Alexander ◽  
James McNamara ◽  
J. Marcus Rowcliffe ◽  
James Oppong ◽  
E.J. Milner-Gulland
Keyword(s):  
Rural Economy ◽  
Agricultural Landscape ◽  
Crop Protection ◽  
Urban Centre ◽  
Full Spectrum ◽  
The Status ◽  
Agricultural Areas ◽  
Changing Role ◽  
Bushmeat Hunting

AbstractThere is little information on the changing role of bushmeat hunting in the agricultural areas of West Africa. We assessed the status and role of bushmeat hunting and rural consumption in three communities in Ghana, through household surveys (n = 250), and interviews with hunters (n = 69), eatery owners (n = 18) and bushmeat traders (n = 3). Hunting was embedded within dynamic livelihood strategies, with two broad categories of hunters identified: a large group who targeted pests on their own farms using traps, and a smaller group of professional hunters. The professional hunters included a group of young men who hunted with dogs, and another group of older firearm hunters who tended to be members of Hunters’ Associations. All professional hunters reported a decline in bushmeat availability and expressed concerns about the viability of hunting as a livelihood. The frequency of consumption of bushmeat increased with distance from the region's main urban centre, Kumasi, but bushmeat was not found to be a major component of the diet in any of the villages. Few men self-identified as hunters, although bushmeat hunting continued to play an important role in the rural economy, primarily for crop protection. Conservation efforts need to consider the full spectrum of hunting behaviours. Specific measures should target forest-based hunters, who are more likely to damage forest ecosystems than crop pest hunters but also show more concern for the sustainability of hunting, and commitment to hunting as an institution.

scholarly journals The role of management accountant in enterprises operating in Poland

2017 ◽  
pp. 0-0
Author(s):  
Ewelina Zarzycka
Keyword(s):  
World Literature ◽  
Management Accounting ◽  
Developed Countries ◽  
Business Partners ◽  
Management Accountant ◽  
Management Accountants ◽  
Starting Point ◽  
Short Period ◽  
Eastern European Countries

The role of management accountant in enterprises operating in Poland The short period of the functioning of management accounting in enterprises operating in Central and Eastern Europe may suggest that advanced professional models identified by management accounting researchers and described in world literature have not developed in this region. The main objective of the study was to identify the role of a management accountant in enterprises operating in Poland as compared to international solutions. The set objective has been met thanks to the analysis of the information includ-ed in job offers seeking management accountants. The obtained results show that in enterprises operating in Poland, management accountants play the role of in-house business consultants strongly oriented towards matters of the organisations for which they work. However, they do not participate in the deci-sion-making processes on equal terms with other managers, which means that they are not business partners yet. The study broadens the existing state of knowledge by adding a description of the current level of development of the role of management accountants in Poland as compared to the concepts considered to be models in developed countries. It is also a starting point for further, more detailed re-search on the development of this profession in Central and Eastern European countries, which to date has not been a subject of research. null

scholarly journals The role of management accounting practices in the success of Small and Medium-sized enterprises in Durban

2020 ◽  
Author(s):  
◽  
Sicelo Cele
Keyword(s):  
South Africa ◽  
Management Accounting ◽  
High Rate ◽  
Investment Appraisal ◽  
Management Accountants ◽  
Costing System ◽  
Traditional Costing ◽  
And Performance ◽  
The Impact

The sustainability of small and medium-sized enterprises (SMEs) in South Africa is important, mainly because of their contribution to the Gross Domestic Product (GDP) of the country as a whole. Nonetheless, the high rate of SME failure in South Africa is largely attributable to lack of management skills by owners and managers of these SMEs. This study investigated the role of management accounting practices in the success of SMEs in Durban. The objectives were to identify the types of management accounting practices used in SMEs, to examine factors that affect the use of management accounting practices by SMEs, to examine the extent to which management accounting practices are used by SMEs and to examine the impact of management accounting practices in SMEs’ success. A quantitative approach was adopted in a form of self-administered questionnaires which were mailed to respondents. Data were analyzed using descriptive statistics to summarise the opinions of the respondents from the data collected. The findings were analysed using the Statistical Package for Social Sciences (SPSS) version 25. The findings of the study indicate that although the management accounting practices were not often used, the most used costing system was traditional costing as well as process costing. In terms of the decision support and investment appraisal tools, the most used tool was the accounting rate of return followed by the payback method and relevant cost and revenues. Planning and control techniques such as the sales budget and production costing were also used by SMEs in Durban. Factors that affect the use of management accounting practices are the lack of management accounting knowledge, lack of education and skills and the cost to employ management accountants. Management accounting practices were found to have a positive relationship with planning and performance. Challenges faced by SMEs are financial challenges, human resource challenges as well as technological challenges. The study recommended that SMEs’ owners and managers should attend management accounting training, employ management accountants or outsource the management accounting function. Implementing management accounting practices by SMEs may improve their business management in terms of cost controls and decision-making

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