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The role of management accountants. A study of contextual factors and changes in the role over time.

Trubchik, Anna LU and Rudelsberger, Ina (2016) BUSN68 20161
Department 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)
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author
Trubchik, Anna LU and Rudelsberger, Ina
supervisor
organization
course
BUSN68 20161
year
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},
  keyword      = {Controller,Management accountant,Role,Contextual factors,Requirements},
  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},
}