عناصر مشابهة
The Role of Modern Anagement Accountants
| المصدر: | المجلة العلمية للاقتصاد والتجارة |
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| الناشر: |
جامعة عين شمس - كلية التجارة
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| المؤلف الرئيسي: | |
| مؤلفين آخرين: | |
| المجلد/العدد: | ع4 |
| محكمة: | نعم |
| الدولة: | مصر |
| التاريخ الميلادي: | 2015 |
| الصفحات: | 81 - 96 |
| ISSN: | 2636-2562 |
| رقم MD: | 763707 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | English |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
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| المستخلص: | From this research paper, it is clear that the traditional role of management accounting was basically to provide information to business managers, score keeping and problem solving. Due to inability to look at various operational factors affecting an organization, the management accountants traditionally, failed to make huge impacts when it comes to performance of business controls and making decisions. This made them mere watechdogs, whereby they just monitored organizational activities. In recent years due to the changing business environment, the role of modern accountants has changed related to issues to do with management accounting, as now days managers perform roles that trade -tionally were not seetn as theirs. Management accountants are becoming largely involved in the area of business strategy formulation and acting as advisors to senior managers on matters to do with business control and strategy formulation. On the other hand, management accountants are nowadays more involved in the role of analyzing organizational, operational issues and becoming up with recommendations on what needs to be done to deal with operational problems (Yazdifar & Tsamenyi, 2005). Despite the changing role of management accounting, there are barriers that modern accounts are faced with in adopting •their new roles. The main barriers include frustrating factors, confusing factors and delaying factors. The barriers have made it impossible to perform some modern managerial accounting function within a company in an effective way. |
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