What is it about?
This study is on the role of management accountants in industry and how their career aspirations, the role expectations of others, and their position within organisation structures, i.e. accountable to line managers or accountants, bears on role conflicts and their perceived role.
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Why is it important?
This was one of the first empirical studies of the tension in management accountants' role, i.e. between providing a service and advice to functional managers, especially from production, and reporting upwards to help senior management control their subordinates.
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This page is a summary of: Role conflicts of management accountants and their position within organisation structures, Accounting Organizations and Society, January 1980, Elsevier,
DOI: 10.1016/0361-3682(80)90039-2.
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