...Daria Arkhipova; Marco Montemari; Chiara Mio; Stefano Marasca Purpose This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked...

... dependence bias. During the past two decades, research revealed that the role of management accountants (MAs) within businesses is changing from the traditional “controller” and “scorekeeper”, to “hybrid accountant” and “business partner” (Komakech, 2009 ; Pierce and O’Dea, 2003 ; Puyou...

...Desi Adhariani Purpose The purpose of this paper is to explore the perceptions of Indonesian management accountants (MAs) regarding the Association of South East Asian Nations (ASEAN) – ASEAN economic community (AEC), an integration initiative in Southeast Asia, and its impact on their profession...