Roles Assigned to Management Accounting by Managers and Accounting Change: A Question of Adequacy or a Mere Disillusion? (notice n° 410492)
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| fixed length control field | 01828cam a2200229 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250119102647.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Cheffi, Walid |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Roles Assigned to Management Accounting by Managers and Accounting Change: A Question of Adequacy or a Mere Disillusion? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2011.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 61 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The non-satisfaction with mainstream perspectives on the use of management accounting by managers results from the fact that such approaches suffer from a lack of alignment with the specificities of managerial work and have produced diffuse and non-integrated knowledge. Following a managerial perspective, this paper discusses the roles assigned to management accounting by managers within a context of major accounting change. Based on a case study of a large manufacturing organization, the findings shed light on the coexistence of four roles of management accounting. Notwithstanding this, it was highlighted that information and relationship roles dominate decision-making and cognitive roles. We emphasize the inadequacy of the accounting change with managers- expectations in terms of roles assigned to management accounting. A large cognitive gap between managers and designers of the new accounting device is outlined. This gap is partly due to a lack of appropriate measures to assist managers in fulfilling their organizational roles. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | sase study |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | management accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | managers |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting change |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | organizational roles |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Nekhili, Mehdi |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 17 | 1 | 2011-04-01 | p. 67-97 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2011-1-page-67?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2011-1-page-67?lang=en&redirect-ssocas=7080</a> |
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