Defining the management accounting role

France, Adrian (2006) Defining the management accounting role. In: Proceedings of the Australasian Business & Behavioural Sciences Association (ABBSA) Annual Conference. Australasian Business & Behavioural Sciences Association. ISBN 0975189220

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Abstract or Summary

There is a consensus that management accounting practice has changed overtime, and changed more recently. Results of typical techniques used by management accountants of previous surveys are inconsistent. Traditional surveys have the disadvantage that the survey relies on the person with the information voluntarily responding. Information listed in management accounting job descriptions on a situations vacant website was surveyed in this paper to define and document the role of a management accountant. The management accounting role is vast and involves many techniques. There were a total of 36 techniques that were selected as the type of techniques that management accountants use. Tools that were required to be used most often were; budgeting, reporting, analysis, financial, and forecasting. The inclusion of budgeting and forecasting techniques within a job role appear to define that role as a management accounting role. This survey finds that management accounting students should continue to be conjointly taught financial accounting and management accounting. The management accountant of today will most likely work in an international service organisation and in a finance organisation in particular. The job role will require the management accountant to work with computer programs, mainly Microsoft Excel. Most job roles are short term, so the management accountant will change organisations frequently, almost acting as a consultant than an employee, and the expected base salary will be $52 643 (NZD) in New Zealand, or $64 085 (AD) in Australia.

Item Type:Book Section
Additional Information:Conference held 29 September - 1 October, 2006, in Adelaide, South Australia, Australia
Keywords that describe the item:Management accounting change, survey, traditional techniques, job role, salary
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:Schools > School of Business and Adminstration
ID Code:149
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Deposited On:30 Apr 2009 19:46
Last Modified:09 Apr 2010 02:33

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