The role of management accountants. A study of contextual factors and changes in the role over time.
Abstract: The aim of the thesis is to analyse the current role of management accountants, how it is affected by contextual factors, and how it has changed over time. A quantitative content analysis of job advertisements is conducted. The factors of analysis are identified based on a combination of deductive and inductive approach. First, reporting, planning, budgeting, forecasting, cost accounting, MS Office and MS Excel, ERP and SAP knowledge as well as communication, analytical and teamwork skills are found among the most important requirements in management accountants and controllers today. Second, the results indicate that the country of origin, size, matureness and geographical scope are the most influential contextual factors regarding the role of management accountants within the examined sample. Finally, a conclusion about the change and enhancement of management accountants’ role towards a business partner can be made.
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