... requirements, reflecting potential new layers to augment controller responsibilities. Originality/value This study contributes to the management accounting literature by identifying recent temporal trends in controller roles, as implied by the described tasks and skills and revealing that emerging themes...

...Daniel Magalhães Mucci; Kate E. Horton; Andson Braga de Aguiar; Claudio de Araújo Wanderley Purpose This paper aims to examine how the COVID-19 pandemic impacted upon the management accounting business partner ( MABP ) role and decision-making influence. This paper bases its reasoning on two...

...Sulaiman Alsughayer Purpose This study aims to explore the role of successfully implemented enterprise resource planning (ERP) systems by investigating changes in management accounting (MA) and the influence of the context of small and medium-sized enterprises (SMEs) on the adoption...

...Janine Burghardt; Klaus Moeller Purpose This study aims to investigate which configurations of organizational-level and group-level management controls support an identity fit for management accountants in the management accounting profession. It aims to complement recent qualitative management...

...Tanja Wolf; Michael Kuttner; Birgit Feldbauer-Durstmüller; Christine Mitter Purpose Academic interest in role changes of management accountants (MAs) has increased during the past two decades. Role changes imply identity reconstructions as they do not only require an external legitimacy...

... influence management accounting and the accountant. This paper not only identifies a number of studies from academic journals but also reports from professional consultancies and professional accounting bodies concerning future opportunities and implications for management accounting in combination...

... (Porter, 1995). Although the functionality of these systems is often taken for granted, the output of the system depends on the trustworthiness of the person who is responsible for it. When management accounting systems are detached from a trusted rationale, such systems may indeed become marginalized...