The Role of the Management Accountant

Table of Contents

Part A

Chapter 1 Lukas Goretzki & Erik Strauss: Introduction

Part B

Chapter 2 Vitor Hugo Klein Junior & Artur Roberto do Nascimento: The role of the controller in Brazil: Historical Origins, Key Functions and Challenges

Chapter 3 Sophie Tessier & Samuel Sponem: The evolution of management accounting in Canada

Chapter 4 Jizhang Huang, Tsuilin Kuo, Fei Pan & Anne Wu: Management Accountants in Mainland China and Taiwan

Chapter 5 Caroline Lambert & Jeremy Morales: Management accountants in France: a range of fragile, open-ended positionings

Chapter 6 Utz Schaeffer & Juergen Weber: The role of the controller in Germany

Chapter 7 Prem Lal Joshi, Usha Rani Cherukupallis & Nachiket Vechalekar: The Changing Role of Management Accountants: An Indian Perspective

Chapter 8 Laura Zoni: Management accountants in Italy: economic, institutional and educational environment, and evidence from the job market

Chapter 9 Masafumi Fujino: Management accountants in Japan

Chapter 10 Sergey Falko: Management accountants in Russia: Theoretical and practical aspects

Chapter 11 Philippus L. Wessels & Leon P. Steenkamp: An assessment of the current state of the management accounting profession in South Africa

Chapter 12 Liz Warren & John Burns: The Role of the Management Accountant in the UK

Chapter 13 Kip Krumwiede & Raef Lawson: Management Accountants in the United States: Evolving to Meet the Changing Needs of Practice

Part C

Chapter 14 Albrecht Becker & Rafael Heinzelmann: IT and the management accountant

Chapter 15 Will Seal: Agent or victim? Shared services and management accounting

Chapter 16 Alan J. Richardson: The relationship between management and financial accounting as professions and technologies of practice

Chapter 17 Lukas Goretzki, Martin Messner & Erik Strauss: Every light has its shadow: Some reflections on the 'business partner' role

Chapter 18 Stefan Schaltegger: Sustainability as a Fundamental Challenge for Management Accountants

Chapter 19 Sebastian D. Becker & Matthias D. Mahlendorf: The influence of the economic crisis on the tasks and roles of management accountants

Chapter 20 Kari Lukka & Marko Jaervenpaeae: The dynamics of the academic discourse on the role change of management accountants - a Finnish perspective