There is evidence that the traditional accounting functions remain popular but,at the same time, management accounting transforms into new roles (Burns andVaivio 2001;Burns and Yazdifar 2001). The literature provides a set of morecomprehensive roles which management accounting should be aspiring. AccordingtoCooper and Dart(2009) these roles are to be modern and business-oriented(Granlund and Lukka 1998b), to be an internal business consultant (Burns andVaivio 2001), to be a strategic management consultant (Holtzman 2004) or to bea hybrid accountant (Burns and Baldvinsdotti 2005).Granlund and Lukka(1998b) investigate management accounting practices inFinnish organizations. They argue that management accounting evolves as a morebusiness oriented function, i.e., in addition to principals of financial analysis,management accounting captures good knowledge of the business the firm operatesin, fluent communication skills and knowledge of (change) project management.Burns and Vaivio(2001) refer toCoad(1999) and argue that the modernmanagement accountant’s role has changed from controller to business supporteror internal business accountant. Specifically, they mean that the managementaccountant nowadays is involved in topics such as strategy, information systemimplementation and change management. In addition to the role of internal businessconsultant,Coad(1999) refers toKaplan(1995),Evans and Ashworth(1996) andCooper(1996a,b) and argues that management accountants nowadays need to beskilled in the design of cost management systems and be involved in businessdecision processes.Holtzman(2004) analyzes the change (management) accounting firms haveundergone during the twentieth century and claims that management accountantshave transformed from an information processing entity to strategic businessadvisors.Holtzman(2004) argues that changes in the environment (e.g., advancedcommunication technology) have led accounting firms to provide new services toits customers which, in consequence, has led to a redefinition of the managementaccountants’ role within organizations.Burns and Baldvinsdotti(2005) analyze the emergence of team-oriented man-agement accounting roles and argue that nowadays management accountants needto have hybrid skills. Specifically,Burns and Baldvinsdotti(2005) argue that apartfrom the traditional roles, management accounting is becoming wider involved inintegrated business situations, agendas and decision-making forums.J¨arvenp¨a¨a(2001) elaborates characteristics of the “new” hybrid managementaccountant. Analytical skills, instrumental accounting competence and indepen-dency remain of equal importance, while communication skills, cooperation andinterpersonal skills, wide business management skills and the ability to understandlarge entities gain importance.
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2.1The Roles of Management Accounting13Byrne and Pierce(2007) investigate new characteristics of management account-ing and distinguish skills at the individual level and roles at the activity level.
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