The role of the management accountant : local variations and global influences
著者
書誌事項
The role of the management accountant : local variations and global influences
(Routledge studies in accounting, 26)
Routledge, 2018
- : hbk
大学図書館所蔵 全4件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes bibliographical references and index
内容説明・目次
内容説明
There is considerable national variation in the professionalization and status of the management accountant. Although researchers from different countries have contributed to our knowledge about tasks and roles, we have limited insights into the development, education, and socio-cultural influences in different countries and surprisingly little is known about the local and national contexts in which these roles are learned and performed.
This book bridges this research gap using two complementary perspectives. The first part explores management accountants in a range of different national contexts, providing information about country-specific historical developments and educational standards as well as specific roles and tasks. The second part focusses on important global developments that will increasingly impact management accountants in the future, such as sustainability, the financial crisis, technology and changing roles. By combining local context with a global overview, this insightful volume provides an agenda for future research which will be of great interest to scholars and advanced students in management accounting throughout the world.
目次
Table of Contents
Part A
Chapter 1 Lukas Goretzki & Erik Strauss: Introduction
Part B
Chapter 2 Vitor Hugo Klein Junior & Artur Roberto do Nascimento: The role of the controller in Brazil: Historical Origins, Key Functions and Challenges
Chapter 3 Sophie Tessier & Samuel Sponem: The evolution of management accounting in Canada
Chapter 4 Jizhang Huang, Tsuilin Kuo, Fei Pan & Anne Wu: Management Accountants in Mainland China and Taiwan
Chapter 5 Caroline Lambert & Jeremy Morales: Management accountants in France: a range of fragile, open-ended positionings
Chapter 6 Utz Schaffer & Jurgen Weber: The role of the controller in Germany
Chapter 7 Prem Lal Joshi, Usha Rani Cherukupallis & Nachiket Vechalekar: The Changing Role of Management Accountants: An Indian Perspective
Chapter 8 Laura Zoni: Management accountants in Italy: economic, institutional and educational environment, and evidence from the job market
Chapter 9 Masafumi Fujino: Management accountants in Japan
Chapter 10 Sergey Falko: Management accountants in Russia: Theoretical and practical aspects
Chapter 11 Philippus L. Wessels & Leon P. Steenkamp: An assessment of the current state of the management accounting profession in South Africa
Chapter 12 Liz Warren & John Burns: The Role of the Management Accountant in the UK
Chapter 13 Kip Krumwiede & Raef Lawson: Management Accountants in the United States: Evolving to Meet the Changing Needs of Practice
Part C
Chapter 14 Albrecht Becker & Rafael Heinzelmann: IT and the management accountant
Chapter 15 Will Seal: Agent or victim? Shared services and management accounting
Chapter 16 Alan J. Richardson: The relationship between management and financial accounting as professions and technologies of practice
Chapter 17 Lukas Goretzki, Martin Messner & Erik Strauss: Every light has its shadow: Some reflections on the 'business partner' role
Chapter 18 Stefan Schaltegger: Sustainability as a Fundamental Challenge for Management Accountants
Chapter 19 Sebastian D. Becker & Matthias D. Mahlendorf: The influence of the economic crisis on the tasks and roles of management accountants
Chapter 20 Kari Lukka & Marko Jarvenpaa: The dynamics of the academic discourse on the role change of management accountants - a Finnish perspective
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