关于管理会计师角色转换的评估 [5]
论文作者:英语论文论文属性:学术文章 Scholarship Essay登出时间:2015-07-03编辑:Karlie点击率:7069
论文字数:2252论文编号:org201507011729441001语种:英语 English地区:加拿大价格:免费论文
关键词:
摘要:本论文主旨在于找出管理会计师成为内部顾问,以及作为业务伙伴的战略规划,批判性地评估近年来由于管理会计师角色转变引发的争议。
uding the raise of their physical location, the requirement of their team work capability and the understanding of business.
There will be fewer management accountants but they will be at the higher level of management in the organization as a member of the cross-functional team share their view in the decision making process.(Anastas, 1997)
The evolution of the information technology liberated management accountants from the 'bean counter', 'corporate cop' to a higher level role 'internal consultant or strategist' who make the recommendation to guide the decision making process (Anastas, 1997)
CONCLUSION
The analysis in the main body reflects the consistency with the hypothesis in the introduction section, but not completely same. To start with, the business environment is changing as the assumption. The business environment is changed to a more competitive, customer-oriented due to the globalization, digitisation and some other changed business conditions. In addition the writer analyzes the disadvantages of the traditional management accounting, which is not applicable for the present system and fulfil the requirements in the new business environment. Following that the analysis of the change of the management accounting shows that although there is a new business environment, but the basic management accounting techniques is still required, it is still necessary. But due to the development of the business, the requirements of the management accountants are not only demand the accountants have the traditional and basic management accounting techniques, but also some new task of the understanding of knowledge in the other business area and a good interpersonal skills for the increasing teamwork opportunities. Hence, the role of the management accountants has been changed from the financial information provider (the basic role) to the internal consultant in the organizations as a business partner. The strategic management accounting system could provide management accountants a higher level to perform their new role to satisfy the new requirements. As Burns (1999) founded that although the role of the management accountants is changed, but they still have to use the traditional management accounting system, some people called it 'antique'.
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