The role of management accountants. A study of contextual factors and changes in the role over time.
(2016) BUSN68 20161Department of Business Administration
- Abstract
- The aim of the thesis is to analyse the current role of management accountants, how it is affected by contextual factors, and how it has changed over time. A quantitative content analysis of job advertisements is conducted. The factors of analysis are identified based on a combination of deductive and inductive approach.
First, reporting, planning, budgeting, forecasting, cost accounting, MS Office and MS Excel, ERP and SAP knowledge as well as communication, analytical and teamwork skills are found among the most important requirements in management accountants and controllers today. Second, the results indicate that the country of origin, size, matureness and geographical scope are the most influential contextual factors regarding the... (More) - The aim of the thesis is to analyse the current role of management accountants, how it is affected by contextual factors, and how it has changed over time. A quantitative content analysis of job advertisements is conducted. The factors of analysis are identified based on a combination of deductive and inductive approach.
First, reporting, planning, budgeting, forecasting, cost accounting, MS Office and MS Excel, ERP and SAP knowledge as well as communication, analytical and teamwork skills are found among the most important requirements in management accountants and controllers today. Second, the results indicate that the country of origin, size, matureness and geographical scope are the most influential contextual factors regarding the role of management accountants within the examined sample. Finally, a conclusion about the change and enhancement of management accountants’ role towards a business partner can be made. (Less) - Popular Abstract
- The aim of the thesis is to analyse the current role of management accountants, how it is affected by contextual factors, and how it has changed over time. A quantitative content analysis of job advertisements is conducted. The factors of analysis are identified based on a combination of deductive and inductive approach.
First, reporting, planning, budgeting, forecasting, cost accounting, MS Office and MS Excel, ERP and SAP knowledge as well as communication, analytical and teamwork skills are found among the most important requirements in management accountants and controllers today. Second, the results indicate that the country of origin, size, matureness and geographical scope are the most influential contextual factors regarding the... (More) - The aim of the thesis is to analyse the current role of management accountants, how it is affected by contextual factors, and how it has changed over time. A quantitative content analysis of job advertisements is conducted. The factors of analysis are identified based on a combination of deductive and inductive approach.
First, reporting, planning, budgeting, forecasting, cost accounting, MS Office and MS Excel, ERP and SAP knowledge as well as communication, analytical and teamwork skills are found among the most important requirements in management accountants and controllers today. Second, the results indicate that the country of origin, size, matureness and geographical scope are the most influential contextual factors regarding the role of management accountants within the examined sample. Finally, a conclusion about the change and enhancement of management accountants’ role towards a business partner can be made. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/8884796
- author
- Trubchik, Anna LU and Rudelsberger, Ina
- supervisor
- organization
- course
- BUSN68 20161
- year
- 2016
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Controller, Management accountant, Role, Contextual factors, Requirements
- language
- English
- id
- 8884796
- date added to LUP
- 2016-08-22 14:07:59
- date last changed
- 2016-08-22 14:07:59
@misc{8884796,
abstract = {{The aim of the thesis is to analyse the current role of management accountants, how it is affected by contextual factors, and how it has changed over time. A quantitative content analysis of job advertisements is conducted. The factors of analysis are identified based on a combination of deductive and inductive approach.
First, reporting, planning, budgeting, forecasting, cost accounting, MS Office and MS Excel, ERP and SAP knowledge as well as communication, analytical and teamwork skills are found among the most important requirements in management accountants and controllers today. Second, the results indicate that the country of origin, size, matureness and geographical scope are the most influential contextual factors regarding the role of management accountants within the examined sample. Finally, a conclusion about the change and enhancement of management accountants’ role towards a business partner can be made.}},
author = {{Trubchik, Anna and Rudelsberger, Ina}},
language = {{eng}},
note = {{Student Paper}},
title = {{The role of management accountants. A study of contextual factors and changes in the role over time.}},
year = {{2016}},
}