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2018 | OriginalPaper | Chapter

3. Business Partner Developing Model (BPDM)

Authors : Panida Chotiyanon, Vassili Joannidès de Lautour

Published in: The Changing Role of the Management Accountants

Publisher: Springer International Publishing

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Abstract

Mobilizing Schatzki’s framework, the authors theorize the Business Partner Developing Model (BPDM). This explains the phenomenon of becoming business partners through the lifelong self-orienting process of management accountants. The model is built on three micro-processes, consisting of the purposeful actions of the management accountants aligned towards becoming business partners together with the underlying key notion of the career’s turning point. It is capable of explaining not only the life-long self-orienting process but also the variation in degree of business orientation found in everyday practices.

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previous chapter Self-Orienting Process and Schatzki’s Lens

next chapter Corporate Financial Services Career

“Business partner” in this book refers to a management accountant who is business- or commercial- oriented (Granlund and Lukka 1998; Järvenpää 2007) having significant level of engagement in commercial or business practices and is accepted as a value-adding member by commercial peers.

Commercial finance is a branch of financial practices with dedicated commercial service and support.

This is the point at which one makes a turn and decides to go on a different career path.

Objective time (Schatzki 2005b, 2010).

Dreyfus (1991).

Influenced by Heidegger’s (1962) existential temporality, Schatzki (2005b, 2010) distinctively makes a difference between the traditional “objective time” and “activity time”, underlying the notion of teleoaffective structure, and argues that both types of time meet in human activities.

Chotiyanon, P. (2018). Becoming a Business Partner, a lifelong self-orienting process. (Doctoral dissertation) Grenoble Ecole de Management, Grenoble, France.

Using Strauss and Corbin’s (1998) technique.

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Title: Business Partner Developing Model (BPDM)
Authors: Panida Chotiyanon
Vassili Joannidès de Lautour
Publisher: Springer International Publishing
Book: The Changing Role of the Management Accountants
Print ISBN: 978-3-319-90299-9

Electronic ISBN: 978-3-319-90300-2

Copyright Year: 2018
DOI: https://doi.org/10.1007/978-3-319-90300-2_3