메뉴 건너뛰기




Volumn 16, Issue 3, 2007, Pages 469-498

Towards a more comprehensive understanding of the roles of management accountants

Author keywords

[No Author keywords available]

Indexed keywords


EID: 34648837052     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/09638180701507114     Document Type: Article
Times cited : (186)

References (84)
  • 1
    • 0031256153 scopus 로고    scopus 로고
    • Talking accounting: An ethnography of management knowledge in British and German brewers
    • Ahrens, T. (1997) Talking accounting: An ethnography of management knowledge in British and German brewers. Accounting, Organizations and Society, 22:7, pp. 617-637.
    • (1997) Accounting, Organizations and Society , vol.22 , Issue.7 , pp. 617-637
    • Ahrens, T.1
  • 4
    • 84994369192 scopus 로고
    • Control in a financial services company (RIF): A case study
    • Berry, A. J., Loughton, E. and Otley, D. (1991) Control in a financial services company (RIF): A case study. Management Accounting Research, 2, pp. 109-139.
    • (1991) Management Accounting Research , vol.2 , pp. 109-139
    • Berry, A.J.1    Loughton, E.2    Otley, D.3
  • 6
    • 85016044522 scopus 로고    scopus 로고
    • An institutional perspective of accountants' new roles - The interplay of contradictions and praxis
    • Burns, J. and Baldvinsdottir, G. (2005) An institutional perspective of accountants' new roles - the interplay of contradictions and praxis. European Accounting Review, 14:4, pp. 725-757.
    • (2005) European Accounting Review , vol.14 , Issue.4 , pp. 725-757
    • Burns, J.1    Baldvinsdottir, G.2
  • 7
    • 0002205062 scopus 로고    scopus 로고
    • Conceptualising management accounting change: An institutional framework
    • Burns, J. and Scapens, R. (2000) Conceptualising management accounting change: An institutional framework. Management Accounting Research, 11:1, pp. 3-25.
    • (2000) Management Accounting Research , vol.11 , Issue.1 , pp. 3-25
    • Burns, J.1    Scapens, R.2
  • 9
    • 18844375713 scopus 로고    scopus 로고
    • Some further thoughts on the changing practice of management accounting
    • Burns, J., Scapens, R. and Turley, S. (1996) Some further thoughts on the changing practice of management accounting. Management Accounting (UK), 74:9, pp. 58-60.
    • (1996) Management Accounting (UK) , vol.74 , Issue.9 , pp. 58-60
    • Burns, J.1    Scapens, R.2    Turley, S.3
  • 11
    • 84871346357 scopus 로고    scopus 로고
    • Enterprise resource planning systems and accountants: Towards hybridization?
    • Caglio, A. (2003) Enterprise resource planning systems and accountants: towards hybridization?. European Accounting Review, 12:1, pp. 123-153.
    • (2003) European Accounting Review , vol.12 , Issue.1 , pp. 123-153
    • Caglio, A.1
  • 12
    • 0031067694 scopus 로고    scopus 로고
    • Reflections on a contingent view of accounting
    • Chapman, C. S. (1997) Reflections on a contingent view of accounting. Accounting, Organizations and Society, 22:2, pp. 189-205.
    • (1997) Accounting, Organizations and Society , vol.22 , Issue.2 , pp. 189-205
    • Chapman, C.S.1
  • 13
    • 0037290655 scopus 로고    scopus 로고
    • Management control systems design within its organizational context: Findings from contingency-based research and directions for the future
    • Chenhall, R. H. (2003) Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28:23, pp. 127-168.
    • (2003) Accounting, Organizations and Society , vol.28 , Issue.23 , pp. 127-168
    • Chenhall, R.H.1
  • 14
    • 0032325777 scopus 로고    scopus 로고
    • Factors influencing the role of management accounting in the development of performance measures within organisational change programs
    • Chenhall, R. H. and Langfield-Smith, K. (1998) Factors influencing the role of management accounting in the development of performance measures within organisational change programs. Management Accounting Research, 9:4, pp. 361-386.
    • (1998) Management Accounting Research , vol.9 , Issue.4 , pp. 361-386
    • Chenhall, R.H.1    Langfield-Smith, K.2
  • 15
    • 0042234138 scopus 로고    scopus 로고
    • Activity-based costing in Ireland: Barriers to, and opportunities for, change
    • Clarke, P. J., Hill, N. T. and Stevens, K. (1999) Activity-based costing in Ireland: Barriers to, and opportunities for, change. Critical Perspectives on Accounting, 10:4, pp. 443-468.
    • (1999) Critical Perspectives on Accounting , vol.10 , Issue.4 , pp. 443-468
    • Clarke, P.J.1    Hill, N.T.2    Stevens, K.3
  • 16
    • 0001860432 scopus 로고    scopus 로고
    • Look out, management accountants
    • Cooper, R. (1996) Look out, management accountants. Management Accounting (US), pp. 35-41.
    • (1996) Management Accounting (US) , pp. 35-41
    • Cooper, R.1
  • 17
    • 0000953669 scopus 로고
    • The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields
    • DiMaggio, P. J. and Powell, W. W. (1983) The iron cage revisited: institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48:4, pp. 147-160.
    • (1983) American Sociological Review , vol.48 , Issue.4 , pp. 147-160
    • DiMaggio, P.J.1    Powell, W.W.2
  • 18
    • 84935322454 scopus 로고
    • Alternative forms of fit in contingency theory
    • Drazin, R. and Van de Ven, A. H. (1985) Alternative forms of fit in contingency theory. Administrative Science Quarterly, 30:4, pp. 514-539.
    • (1985) Administrative Science Quarterly , vol.30 , Issue.4 , pp. 514-539
    • Drazin, R.1    Van de Ven, A.H.2
  • 19
    • 0031541445 scopus 로고    scopus 로고
    • Accounting for management and management accounting: Reflections on recent changes in the UK
    • Ezzamel, M., Lilley, S. and Willmott, H. (1997) Accounting for management and management accounting: Reflections on recent changes in the UK. Journal of Management Studies, 34:3, pp. 439-464.
    • (1997) Journal of Management Studies , vol.34 , Issue.3 , pp. 439-464
    • Ezzamel, M.1    Lilley, S.2    Willmott, H.3
  • 20
    • 0002792993 scopus 로고
    • Contingency-based research on management control systems: Categorization by level of complexity
    • Fisher, J. G. (1995) Contingency-based research on management control systems: Categorization by level of complexity. Journal of Accounting Literature, 14, pp. 24-53.
    • (1995) Journal of Accounting Literature , vol.14 , pp. 24-53
    • Fisher, J.G.1
  • 21
    • 0002683884 scopus 로고    scopus 로고
    • Contingency theory, management control systems and firm outcomes: Past results and future directions
    • Fisher, J. G. (1998) Contingency theory, management control systems and firm outcomes: Past results and future directions. Behavioral Research in Accounting, 10, pp. 47-64.
    • (1998) Behavioral Research in Accounting , vol.10 , pp. 47-64
    • Fisher, J.G.1
  • 23
    • 85029264259 scopus 로고    scopus 로고
    • Activity-based techniques and the death of the beancounter
    • Friedman, A. L. and Lyne, S. R. (1997) Activity-based techniques and the death of the beancounter. European Accounting Review, 6:1, pp. 19-44.
    • (1997) European Accounting Review , vol.6 , Issue.1 , pp. 19-44
    • Friedman, A.L.1    Lyne, S.R.2
  • 24
    • 1342265026 scopus 로고    scopus 로고
    • Forms of contingency fit in management accounting research - A critical review
    • Gerdin, J. and Greve, J. (2004) Forms of contingency fit in management accounting research - a critical review. Accounting, Organizations and Society, 29:34, pp. 303-326.
    • (2004) Accounting, Organizations and Society , vol.29 , Issue.34 , pp. 303-326
    • Gerdin, J.1    Greve, J.2
  • 25
    • 0036148861 scopus 로고    scopus 로고
    • On-property hotel financial controllers: A discourse analysis approach to characterizing behavioural roles
    • Gibson, D. A. (2002) On-property hotel financial controllers: A discourse analysis approach to characterizing behavioural roles. International Journal of Hospitality Management, 21:1, pp. 5-23.
    • (2002) International Journal of Hospitality Management , vol.21 , Issue.1 , pp. 5-23
    • Gibson, D.A.1
  • 26
    • 0032093422 scopus 로고    scopus 로고
    • Towards increasing business orientation: Finnish management accountants in a changing cultural context
    • Granlund, M. and Lukka, K. (1998) Towards increasing business orientation: Finnish management accountants in a changing cultural context. Management Accounting Research, 9:2, pp. 185-211.
    • (1998) Management Accounting Research , vol.9 , Issue.2 , pp. 185-211
    • Granlund, M.1    Lukka, K.2
  • 28
    • 0036750521 scopus 로고    scopus 로고
    • Moderate impact of ERPS on management accounting: A lag or permanent outcome?
    • Granlund, M. and Malmi, T. (2002) Moderate impact of ERPS on management accounting: A lag or permanent outcome?. Management Accounting Research, 13:3, pp. 299-321.
    • (2002) Management Accounting Research , vol.13 , Issue.3 , pp. 299-321
    • Granlund, M.1    Malmi, T.2
  • 29
    • 23844549490 scopus 로고    scopus 로고
    • Introduction: Problematizing the relationship between management control and information technology
    • Granlund, M. and Mouritsen, J. (2003) Introduction: Problematizing the relationship between management control and information technology. European Accounting Review, 12:1, pp. 77-83.
    • (2003) European Accounting Review , vol.12 , Issue.1 , pp. 77-83
    • Granlund, M.1    Mouritsen, J.2
  • 30
    • 14544280660 scopus 로고    scopus 로고
    • Management control and controllership in new economy firms - A life-cycle perspective
    • Granlund, M. and Taipaleenmäki, J. (2005) Management control and controllership in new economy firms-a life-cycle perspective. Management Accounting Research, 16:1, pp. 21-57.
    • (2005) Management Accounting Research , vol.16 , Issue.1 , pp. 21-57
    • Granlund, M.1    Taipaleenmäki, J.2
  • 31
    • 0011600017 scopus 로고
    • Role conflicts of management accountants and their position within organisation structures
    • Hopper, T. M. (1980) Role conflicts of management accountants and their position within organisation structures. Accounting, Organizations and Society, 5:4, pp. 401-411.
    • (1980) Accounting, Organizations and Society , vol.5 , Issue.4 , pp. 401-411
    • Hopper, T.M.1
  • 32
    • 0000528728 scopus 로고
    • On trying to study accounting in the contexts in which it operates
    • Hopwood, A. G. (1983) On trying to study accounting in the contexts in which it operates. Accounting, Organizations and Society, 8:23, pp. 287-305.
    • (1983) Accounting, Organizations and Society , vol.8 , Issue.23 , pp. 287-305
    • Hopwood, A.G.1
  • 33
    • 84890127601 scopus 로고    scopus 로고
    • Qualitative research: Experiences in using semi-structured interviews
    • Elsevier, London
    • Horton, K., Macve, R. and Struyven, G. (2004) Qualitative research: experiences in using semi-structured interviews. The Real Life Guide to Accounting Research, pp. 339-358. Elsevier, London
    • (2004) The Real Life Guide to Accounting Research , pp. 339-358
    • Horton, K.1    Macve, R.2    Struyven, G.3
  • 34
    • 30344441200 scopus 로고    scopus 로고
    • Blending information and communications technology with accounting research
    • Hunton, J. E. (2002) Blending information and communications technology with accounting research. Accounting Horizons, 16:1, pp. 55-67.
    • (2002) Accounting Horizons , vol.16 , Issue.1 , pp. 55-67
    • Hunton, J.E.1
  • 39
    • 0001451553 scopus 로고
    • Measuring manufacturing performance: A new challenge for managerial accounting research
    • Kaplan, R. S. (1983) Measuring manufacturing performance: A new challenge for managerial accounting research. The Accounting Review, 58:4, pp. 686-705.
    • (1983) The Accounting Review , vol.58 , Issue.4 , pp. 686-705
    • Kaplan, R.S.1
  • 40
    • 0001777961 scopus 로고
    • Yesterday's accounting undermines production
    • Kaplan, R. S. (1984) Yesterday's accounting undermines production. Harvard Business Review, 62:4, pp. 95-101.
    • (1984) Harvard Business Review , vol.62 , Issue.4 , pp. 95-101
    • Kaplan, R.S.1
  • 41
    • 38249041491 scopus 로고
    • The role for empirical research in management accounting
    • Kaplan, R. S. (1986) The role for empirical research in management accounting. Accounting, Organizations and Society, 11:45, pp. 429-452.
    • (1986) Accounting, Organizations and Society , vol.11 , Issue.45 , pp. 429-452
    • Kaplan, R.S.1
  • 44
    • 34648876370 scopus 로고
    • Get your financial organisation close to the business
    • Keating, P. J. and Jablonsky, S. F. (1991) Get your financial organisation close to the business. Financial Executive, 7:3, pp. 44-50.
    • (1991) Financial Executive , vol.7 , Issue.3 , pp. 44-50
    • Keating, P.J.1    Jablonsky, S.F.2
  • 47
    • 0031066470 scopus 로고    scopus 로고
    • Management control systems and strategy: A critical review
    • Langfield-Smith, K. (1997) Management control systems and strategy: A critical review. Accounting, Organizations and Society, 22:2, pp. 207-232.
    • (1997) Accounting, Organizations and Society , vol.22 , Issue.2 , pp. 207-232
    • Langfield-Smith, K.1
  • 48
    • 33645928427 scopus 로고    scopus 로고
    • Cross-sectional field studies in management accounting research - Closing the gaps between surveys and case studies
    • Lillis, A. M. and 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. 119-141.
    • (2005) Journal of Management Accounting Research , vol.17 , pp. 119-141
    • Lillis, A.M.1    Mundy, J.2
  • 50
    • 0001689118 scopus 로고    scopus 로고
    • Beyond the budgetary control system: Towards a two-tiered process of management control
    • Marginson, D. E. W. (1999) Beyond the budgetary control system: Towards a two-tiered process of management control. Management Accounting Research, 10:3, pp. 203-230.
    • (1999) Management Accounting Research , vol.10 , Issue.3 , pp. 203-230
    • Marginson, D.E.W.1
  • 51
    • 85145151205 scopus 로고    scopus 로고
    • The case study, the interview and the issues: A personal reflection
    • Elsevier, London
    • Marginson, D. E. W. (2004) The case study, the interview and the issues: a personal reflection. The Real Life Guide to Accounting Research, pp. 325-338. Elsevier, London
    • (2004) The Real Life Guide to Accounting Research , pp. 325-338
    • Marginson, D.E.W.1
  • 54
    • 0030240865 scopus 로고    scopus 로고
    • Five aspects of accounting departments' work
    • Mouritsen, J. (1996) Five aspects of accounting departments' work. Management Accounting Research, 7:3, pp. 283-303.
    • (1996) Management Accounting Research , vol.7 , Issue.3 , pp. 283-303
    • Mouritsen, J.1
  • 56
    • 49149141369 scopus 로고
    • The contingency theory of management accounting: Achievement and prognosis
    • Otley, D. T. (1980) The contingency theory of management accounting: achievement and prognosis. Accounting, Organizations and Society, 5:4, pp. 413-428.
    • (1980) Accounting, Organizations and Society , vol.5 , Issue.4 , pp. 413-428
    • Otley, D.T.1
  • 57
    • 0346546517 scopus 로고
    • Management control in contemporary organisations: Towards a wider framework
    • Otley, D. (1994) Management control in contemporary organisations: towards a wider framework. Management Accounting Research, 5:34, pp. 289-299.
    • (1994) Management Accounting Research , vol.5 , Issue.34 , pp. 289-299
    • Otley, D.1
  • 60
    • 34648878125 scopus 로고    scopus 로고
    • Management accounting without accountants?
    • Pierce, B. (2001) Management accounting without accountants?. Accountancy Ireland, 33:3, pp. 10-12.
    • (2001) Accountancy Ireland , vol.33 , Issue.3 , pp. 10-12
    • Pierce, B.1
  • 61
    • 0043158874 scopus 로고    scopus 로고
    • Management accounting information and the needs of managers: Perceptions of managers and accountants compared
    • Pierce, B. and O'Dea, T. (2003) Management accounting information and the needs of managers: Perceptions of managers and accountants compared. British Accounting Review, 35:3, pp. 257-290.
    • (2003) British Accounting Review , vol.35 , Issue.3 , pp. 257-290
    • Pierce, B.1    O'Dea, T.2
  • 64
    • 0021039414 scopus 로고
    • The controller's role in management
    • Sathe, V. J. (1983) The controller's role in management. Organizational Dynamics, 11:3, pp. 31-48.
    • (1983) Organizational Dynamics , vol.11 , Issue.3 , pp. 31-48
    • Sathe, V.J.1
  • 65
    • 0001333884 scopus 로고    scopus 로고
    • Management accounting research: The first decade
    • Scapens, R. W. and Bromwich, M. (2001) Management accounting research: the first decade. Management Accounting Research, 12:2, pp. 245-254.
    • (2001) Management Accounting Research , vol.12 , Issue.2 , pp. 245-254
    • Scapens, R.W.1    Bromwich, M.2
  • 66
    • 85029268502 scopus 로고    scopus 로고
    • ERP systems and management accounting change: Opportunities or impacts? A research note
    • Scapens, R. W. and Jazayeri, M. (2003) ERP systems and management accounting change: Opportunities or impacts? A research note. European Accounting Review, 12:1, pp. 201-233.
    • (2003) A Research Note. European Accounting Review , vol.12 , Issue.1 , pp. 201-233
    • Scapens, R.W.1    Jazayeri, M.2
  • 68
    • 0036011961 scopus 로고    scopus 로고
    • Institutional contradictions, praxis, and institutional change: A dialectical perspective
    • Seo, M. G. and Creed, W. E. D. (2002) Institutional contradictions, praxis, and institutional change: A dialectical perspective. Academy of Management Review, 27:2, pp. 222-247.
    • (2002) Academy of Management Review , vol.27 , Issue.2 , pp. 222-247
    • Seo, M.G.1    Creed, W.E.D.2
  • 70
    • 0002879477 scopus 로고    scopus 로고
    • Research in management accounting by North Americans in the 1990s
    • Shields, M. D. (1997) Research in management accounting by North Americans in the 1990s. Journal of Management Accounting Research, 9, pp. 3-61.
    • (1997) Journal of Management Accounting Research , vol.9 , pp. 3-61
    • Shields, M.D.1
  • 72
    • 34648869579 scopus 로고    scopus 로고
    • Business partner and corporate cop: Do the roles conflict?
    • Siegel, G. (2000) Business partner and corporate cop: Do the roles conflict?. Strategic Finance, 82:3, pp. 89-90.
    • (2000) Strategic Finance , vol.82 , Issue.3 , pp. 89-90
    • Siegel, G.1
  • 73
    • 34648878126 scopus 로고    scopus 로고
    • Are you a business partner?
    • Siegel, G. (2003) Are you a business partner?. Strategic Finance, 85:3, pp. 39-43.
    • (2003) Strategic Finance , vol.85 , Issue.3 , pp. 39-43
    • Siegel, G.1
  • 74
    • 66049138690 scopus 로고    scopus 로고
    • Becoming a business partner?
    • Siegel, G. (2003) Becoming a business partner?. Strategic Finance, 85:4, pp. 1-5.
    • (2003) Strategic Finance , vol.85 , Issue.4 , pp. 1-5
    • Siegel, G.1
  • 79
    • 85008352680 scopus 로고
    • The resurgence of cost and management accounting: A review of some recent developments in practice, theories and case research methods
    • Spicer, B. H. (1992) The resurgence of cost and management accounting: A review of some recent developments in practice, theories and case research methods. Management Accounting Research, 3:1, pp. 1-37.
    • (1992) Management Accounting Research , vol.3 , Issue.1 , pp. 1-37
    • Spicer, B.H.1
  • 80
    • 23844490852 scopus 로고    scopus 로고
    • Mobilizing local knowledge with 'provocative' non-financial measures
    • Vaivio, J. (2004) Mobilizing local knowledge with 'provocative' non-financial measures. European Accounting Review, 13:1, pp. 39-71.
    • (2004) European Accounting Review , vol.13 , Issue.1 , pp. 39-71
    • Vaivio, J.1
  • 81
    • 34648878800 scopus 로고    scopus 로고
    • Counting big: Re-examining the concept of the bean counter controller
    • Vaivio, J. and Kokko, T. (2006) Counting big: Re-examining the concept of the bean counter controller. The Finnish Journal of Business Economics, 55:1, pp. 49-74.
    • (2006) The Finnish Journal of Business Economics , vol.55 , Issue.1 , pp. 49-74
    • Vaivio, J.1    Kokko, T.2
  • 83
    • 84993070628 scopus 로고    scopus 로고
    • Management accounting change and the changing roles of management accountants: A comparative analysis between dependent and independent organizations
    • Yazdifar, H. and Tsamenyi, M. (2005) Management accounting change and the changing roles of management accountants: A comparative analysis between dependent and independent organizations. Journal of Accounting and Organizational Change, 1:2, pp. 180-198.
    • (2005) Journal of Accounting and Organizational Change , vol.1 , Issue.2 , pp. 180-198
    • Yazdifar, H.1    Tsamenyi, M.2
  • 84
    • 0010467016 scopus 로고    scopus 로고
    • Survey research in management accounting: A critical assessment
    • The Canadian General Accountants Research Foundation, Vancouver
    • Young, S. M. (1996) Survey research in management accounting: A critical assessment. Research Methods in Accounting: Issues and Debates, pp. 55-67. The Canadian General Accountants Research Foundation, Vancouver
    • (1996) Research Methods in Accounting: Issues and Debates , pp. 55-67
    • Young, S.M.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.