There is considerable national variation in the professionalization and
status of the management accountant. Although researchers from different
countries have contributed to our knowledge about tasks and roles, we
have limited insights into the development, education, and
socio-cultural influences in different countries and surprisingly little
is known about the local and national contexts in which these roles are
learned and performed.
This book bridges this research gap using two complementary
perspectives. The first part explores management accountants in a range
of different national contexts, providing information about
country-specific historical developments and educational standards as
well as specific roles and tasks. The second part focusses on important
global developments that will increasingly impact management accountants
in the future, such as sustainability, the financial crisis, technology
and changing roles. By combining local context with a global overview,
this insightful volume provides an agenda for future research which will
be of great interest to scholars and advanced students in management
accounting throughout the world.