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Bean counter to value-adding business partner: the changing role of the accountant and situated rationality in a multinational firm

Journal of Accounting & Organizational Change, 2022
Purpose This paper aims to explore the changing role of the accountant amid multiple drivers, responses of accountants and situated rationality in a multinational firm, Max-choice Lanka. Design/methodology/approach It adopts the single-site case study
Dinushika Samanthi, T. Gooneratne
semanticscholar   +1 more source

The association between accountant’s competences, organisational culture and integrated reporting practices

Journal of Financial Reporting & Accounting, 2021
Purpose This study aims to investigate the association between accountant’s competences, organisational culture and integrated reporting practices. Design/methodology/approach A questionnaire survey of 43 manufacturing firms in Mbarara district (South
L. Orobia   +3 more
semanticscholar   +1 more source

Accountant as Digital Innovator: Roles and Competencies in the Age of Automation

Accounting Horizons, 2020
In this paper we explore how Robotic Process Automation (RPA) is changing the work of accountants, identify the roles that accountants will play in their organizations' digital transformations, and categorize the skills and competencies that ...
Julia Kokina   +3 more
semanticscholar   +1 more source

Critical Dialogical Accountability: From Accounting-based Accountability to Accountability-based Accounting

Social and Environmental Accountability Journal, 2020
The paper begins by considering an established discussion of the relationship between transparency and accountability, and the argument that increasing calls for transparency, and subsequent render...
openaire   +1 more source

What is an Accountant? An Investigation of Images

The European Accounting Review, 2018
The purpose of our paper is to identify different images of accountants held by different groups of people and to understand how the different images come about.
A. Caglio, M. Cameran, J. Klobas
semanticscholar   +1 more source

‘This looks like a job for an accountant! (with good funeral insurance)’: The changing roles of accountants in superhero comics from 1938 to 2018

, 2020
The roles of accountant characters in a coherent genre of entertainment media, and over time, remain surprisingly under-researched. In this study, it is argued that the roles of accountants in society can be interpreted from longitudinal analyses of the ...
S. Rocher, M. Christensen, Yves Roy
semanticscholar   +1 more source

Account, Accounting, Accountability

Profession, 2002
80 Before I discuss what it means to work in and chair an English department in a University of Excellence, I need to clarify what a university dedicated to excellence means, at least in my experience. For four years, I chaired an English department on a campus with a mission to be excellent (Strategic, “Goal #1”). Then, as a dean in Minnesota for four
openaire   +1 more source

Accounting without accounting

Accounting, Auditing & Accountability Journal, 2014
Purpose – An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation accounting upon absent accounting ...
Fábio Frezatti   +2 more
openaire   +1 more source

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