The management accountant's role: Gudrun Baldvinsdottir, John Burns, Hanne Norreklit and Robert Scapens offer the conclusions from their CIMA-sponsored study to determine the state of the discipline and how it might evolve.

Summary

---

Technical matters

See the full content of this document

Extract

---

The management accountant's role: Gudrun Baldvinsdottir, John Burns, Hanne Norreklit and Robert Scapens offer the conclusions from their CIMA-sponsored study to determine the state of the discipline and how it might evolve.

[ILLUSTRATION OMITTED]

What makes certain accounting innovations stick while others quickly vanish? Some people have argued that it's because many new practices are merely fads that emerge on the back of high-profile marketing campaigns. In 2002, for example, Anthony Hopwood, then director of the Said Business School in Oxford, expressed concerns about the "homogenising tendencies of consultancy firms" and "careerist research" that...

See the full content of this document

---