TY  - BOOK
AU  - Cheffi,Walid
AU  -  Nekhili,Mehdi
TI  - Roles Assigned to Management Accounting by Managers and Accounting Change: A Question of Adequacy or a Mere Disillusion?
PY  - 2011///.
							
N1  - 61
N2  - 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
UR  - https://shs.cairn.info/journal-accounting-auditing-control-2011-1-page-67?lang=en&redirect-ssocas=7080
ER  -