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2018 | Buch

The Emergence of Business-Oriented Role Kapitel lesen Erstes Kapitel lesen

The Changing Role of the Management Accountants

Becoming a Business Partner

verfasst von: Panida Chotiyanon, Dr. Vassili Joannidès de Lautour

Verlag: Springer International Publishing

Enthalten in: Springer Professional "Wirtschaft+Technik" , Springer Professional "Wirtschaft"

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Über dieses Buch

This book presents a comprehensive and holistic study on being a financial practitioner today. Using a practice theory approach, the book analyzes the work life stories of four financial practitioners who have been working between 13 and 25 years during the period of 1973 to 2015 and explains how their work identities are constituted in the practices throughout the years. It clarifies the public image of the management accountants and provides a better understanding of today’s management accountants—who they are and how they are formed—while theorizing on how to develop the next generation.

Inhaltsverzeichnis

Frontmatter

The Emerging New Role and the Self-Orienting Process

Frontmatter
Chapter 1. The Emergence of Business-Oriented Role
Abstract
This chapter draws the readers’ attention to the emerging role of business partners. Looking at the phenomenon from three perspectives—the macro-level, concerning the sociopolitical and economic environment, the meso-level, concerning the organizational change, and the micro-level, focusing on the agency of the key organizational players—the authors highlight the self-orienting process of management accountants as one of the most important aspects of their changing role.
Panida Chotiyanon, Vassili Joannidès de Lautour
Chapter 2. Self-Orienting Process and Schatzki’s Lens
Abstract
In order to gain a better understanding of the self-orienting process of management accountants, the authors review contemporary theoretical approaches to the self-orienting process and highlight the advantages of Schatzki’s practice theory and its notion of teleoaffective structure and practice memory (Schatzki, The site of the social: a philosophical account of the constitution of social life and change. Pennsylvania State University Press, University Park, 2002; Organ Stud 27(12): 1863–1873, 2006) in making sense of management accountants’ lifelong self-orienting process.
Panida Chotiyanon, Vassili Joannidès de Lautour
Chapter 3. Business Partner Developing Model (BPDM)
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.
Panida Chotiyanon, Vassili Joannidès de Lautour

Self-Orienting Process: The Lifelong Experiences

Frontmatter
Chapter 4. Corporate Financial Services Career
Abstract
In this chapter the authors present the first case in a series of real life experiences of management accountants in their lifelong self-orienting processes. This is the story of Carol, who navigates a career in corporate financial services. With the Business Partner Development Model (BPDM) developed in Chap. 3, readers will gain an understanding of the key actions that she has taken and how they are aligned to form a self-orienting process.
Panida Chotiyanon, Vassili Joannidès de Lautour
Chapter 5. Financial Planning and Analysis Career
Abstract
Continuing with the real-life experiences of management accountants in their lifelong self-orienting processes, this chapter tells the story of Anne, who is on a financial planning and analysis career track, and her lifelong self-orienting process. The readers will see how she muddles through several challenges in her career. Through the lens of the Business Partner Development Model (BPDM) developed in Chap. 3, readers will be able to gain an understanding of how external and internal inherent elements affect the degree of business orientation and career choice.
Panida Chotiyanon, Vassili Joannidès de Lautour
Chapter 6. Commercial Finance Career
Abstract
In this chapter the authors present the third case in the series of real-life experiences of management accountants in their lifelong self-orienting processes. This case concerns Madelyn, who has built a career in commercial finance. The readers will see how she maneuvers through the drastic changes in the business contexts and becomes increasingly business-oriented. Through the lens of the Business Partner Development Model, the readers will gain an understanding into how the broader organizational culture and past practices affect the degree of business orientation.
Panida Chotiyanon, Vassili Joannidès de Lautour
Chapter 7. Management Control Career
Abstract
In this chapter, the authors present the last case in their series of real-life experiences. The chapter revolves around Alain and his management control career during the 1970s to 1990s before the notion of “business partner” became well known. Without any prior relevant background in business, his lifelong self-orienting process was influenced by corporate culture and changing management philosophy, and his role was extended beyond that of business partner to that of change agent.
Panida Chotiyanon, Vassili Joannidès de Lautour

Crafting an Orientation Program

Frontmatter
Chapter 8. Business Partner Development Program
Abstract
Capitalizing on their theoretical and empirical knowledge, the authors propose an internal development program to help prepare future management accountants for the challenges that come with a continuously changing business environment. This program, which emphasizes cultural intervention, is recommended for management that is planning to establish the new role in their organization, accounting educators planning on program change, and students/practitioners planning on embarking on a management accounting career.
Panida Chotiyanon, Vassili Joannidès de Lautour
Chapter 9. Conclusion
Abstract
Concluding the book, this chapter reemphasizes the importance of the lifelong self-orienting process in the work context as one of the key aspects of the changing role of management accountants. The authors discuss the key points related to the self-learning process and highlight the key messages that may be drawn from the lifelong self-orienting processes of financial practitioners, together with their implications, and suggest how the Business Partner Developing Model could be mobilized to aid in future researches.
Panida Chotiyanon, Vassili Joannidès de Lautour
Backmatter
Metadaten
Titel
The Changing Role of the Management Accountants
verfasst von
Panida Chotiyanon
Dr. Vassili Joannidès de Lautour
Copyright-Jahr
2018
Electronic ISBN
978-3-319-90300-2
Print ISBN
978-3-319-90299-9
DOI
https://doi.org/10.1007/978-3-319-90300-2