There is evidence that the traditional accounting

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There is evidence that the traditional accounting functions remain popular but, at the same time, management accounting transforms into new roles ( Burns and Vaivio 2001 ; Burns and Yazdifar 2001 ). The literature provides a set of more comprehensive roles which management accounting should be aspiring. According to Cooper and Dart ( 2009 ) these roles are to be modern and business-oriented ( Granlund and Lukka 1998b ), to be an internal business consultant ( Burns and Vaivio 2001 ), to be a strategic management consultant ( Holtzman 2004 ) or to be a hybrid accountant ( Burns and Baldvinsdotti 2005 ). Granlund and Lukka ( 1998b ) investigate management accounting practices in Finnish organizations. They argue that management accounting evolves as a more business oriented function, i.e., in addition to principals of financial analysis, management accounting captures good knowledge of the business the firm operates in, fluent communication skills and knowledge of (change) project management. Burns and Vaivio ( 2001 ) refer to Coad ( 1999 ) and argue that the modern management accountant’s role has changed from controller to business supporter or internal business accountant. Specifically, they mean that the management accountant nowadays is involved in topics such as strategy, information system implementation and change management. In addition to the role of internal business consultant, Coad ( 1999 ) refers to Kaplan ( 1995 ), Evans and Ashworth ( 1996 ) and Cooper ( 1996a , b ) and argues that management accountants nowadays need to be skilled in the design of cost management systems and be involved in business decision processes. Holtzman ( 2004 ) analyzes the change (management) accounting firms have undergone during the twentieth century and claims that management accountants have transformed from an information processing entity to strategic business advisors. Holtzman ( 2004 ) argues that changes in the environment (e.g., advanced communication technology) have led accounting firms to provide new services to its customers which, in consequence, has led to a redefinition of the management accountants’ role within organizations. Burns and Baldvinsdotti ( 2005 ) analyze the emergence of team-oriented man- agement accounting roles and argue that nowadays management accountants need to have hybrid skills. Specifically, Burns and Baldvinsdotti ( 2005 ) argue that apart from the traditional roles, management accounting is becoming wider involved in integrated business situations, agendas and decision-making forums. J¨arvenp¨a¨a ( 2001 ) elaborates characteristics of the “new” hybrid management accountant. Analytical skills, instrumental accounting competence and indepen- dency remain of equal importance, while communication skills, cooperation and interpersonal skills, wide business management skills and the ability to understand large entities gain importance.
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2.1 The Roles of Management Accounting 13 Byrne 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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  • Winter '07
  • Maria Moreno
  • Homework Help, management accounting systems

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