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Veränderungen der Rolle von Controllern in Großkonzernen - Ergebnisse einer empirischen Erhebung
(2021)
Die anhaltende Diskussion über die Rolle von Management Accountants (MA) führt häufig dazu, dass die Rolle des Business Partners (BP) als die Rolle der Wahl angesehen wird. Dennoch scheinen viele Wissenschaftler und Praktiker davon auszugehen, dass diese Rolle den Managern und MA klar ist, dass sie für sie sinnvoll ist und alle Manager und MA ihr zustimmen und sie umsetzen. Unstimmigkeiten zwischen der tatsächlichen Rolle, der wahrgenommenen und der erwarteten Rolle könnten zu Identitäts- und Rollenkonflikten führen. Dieser Beitrag basiert auf einer quantitativen empirischen Studie in einem großen deutschen High-Tech-Unternehmen im Jahr 2019, dessen Top-Management sich für die Einführung der BP-Rolle entschied.
An empirical study on management accountants’ roles and role perceptions: a German perspective
(2022)
The ongoing discussion on roles of management accountants (MAs) leads often to perceive the business partner (BP) role as the role of choice. Yet, many scholars and practitioners seem to assume that this role is clear to managers and MAs, that it makes sense for them and that all managers and MAs agree on it and implement it. Inconsistencies between actual roles, perceived, and expected roles might cause identity and role conflicts. However, we lack evidence of whether managers and MAs perceive, expect and act in the BP role and if tensions and conflicts might exist. This paper is based on a quantitative empirical study of a large German high-tech firm in 2019 whose top management decided to implement the BP role. We found several areas of tension in this role discussion and contribute to the literature on MAs’ roles with a more nuanced view of the interaction between managers and MAs regarding MAs’ roles. The study shows that there are mainly differences in business managers’ expectations of MAs to the role of the BP, which the MAs do not know exactly how to fulfill.
So-called cloud-based management information systems are a fairly new phenomenon in management accounting in recent years. Quite a few companies (and especially their business managers and management accountants) do not always work via the cloud, but with hybrid solutions or on-premise solutions of ERP software such as SAP or Oracle, but often still with "manual" solutions such as Microsoft Excel.