제가 2008년 하반기에 관리 회계 (management accounting)과목을 들으며 쓴 에세이 입니다.
이 글에 대한 이해를 돕기 위하여 구조와 introduction part 를 알려 드리겠습니다.
Triggers of changes in management accounting
1) Advances in information and production technologies
Prognosis of management accountants function for the future
Conventional roles of management accountants, who have sometimes been described as ‘bean-counters’ by the users of Management Accounting Information (MAI), mainly comprised of counting, comparing, recording, and reporting financial information. However, Albright & Lam (2006) claimed that the roles of the management accountants have evolved from measuring and reporting business activities to working on teams with management finance, science, marketing, and other professionals to conduct modern management initiatives. Thus, this essay will give an explanation of what ‘bean-counters’ means and the reason why the term has been used with definite reference to management accountants’ conventional roles. Furthermore, it will discuss the procedures and causes behind the change of management accountants’ contemporary roles, and consider their function in the future.
The traditional roles of management accountants centred on compiling, interpreting, presenting and overseeing the transaction processes and preparation of financial reports to users of financial statements in an organisation (Kerbey & Romine n.d.; Carruth, 2004). In the case study of South Central Bell, Harrison (1993) identified traditional roles of management accountants were only compilers (accurate and controlled transaction processors) that they paid bills, kept the records, and prepared the financial statements regularly
Albright, T. & Lam, M., (2006) `Managerial Accounting and Continuous Improvement Initiatives: A Retrospective and Framework`, JOURNAL OF MANAGELIAL ISSUES, vol.18, Issue 2, pp.157-174.
Barbera, M., (1996a) `Management Accounting Futures:Part 1`, Charter, Nov, pp.52-54
Binnersley, M., (1997) `Do You Measure Up?`, Charter, Mar, pp.32-35.
Birkett, W.P., (1989) `The Demand for, and Supply of Management Accounting Education: A Delphi Study`, Task Force for Accounting Education in Australia, Jan, pp. 16