Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

PL EN


2010 | 86 | 81-116

Article title

A Changing Role of Finance Department in Organization's Management : Part Two - Empirical Presentation

Title variants

PL
Nowa rola działu finansowego w zarządzaniu przedsiębiorstwem : część druga - aspekt empiryczny

Languages of publication

EN

Abstracts

EN
In the previous article theoretical underpinnings of the changing role of finance department as well as theoretical framework guiding the study were presented. The general transformation pattern sketched embraced horizontal dimension of more involvement of finance department in other business processes beyond bookkeeping (e.g. customer analysis), as well as vertical dimension of increasing influence of finance department in important strategic decisions. This article presents empirical data and analysis of five finance teams in different stages of 'business partner' journey.
PL
pierwszej części artykułu zaprezentowanej w numerze 11 Zeszytów Naukowych Akademii Podlaskiej przedstawione zostały rozważania teoretyczne na temat nowej roli działu finansowego w zarządzaniu przedsiębiorstwem. Coraz częściej dział finansowy uczestniczy w procesach gospodarczych nie związanych z księgowością (na przykład analiza klienta), jak również bierze aktywny udział w określaniu strategii organizacji. Artykuł przedstawia analizę i ocenę empirycznych danych odzwierciedlających działalność pięciu zespołów finansowych.

Contributors

  • Lund University, Sweden

References

  • 1. Baldvinsdottir G., Burns J., Norreklit H., Scapens R., (2008) The image of Accountants: From bean counters to extreme accountants. Paper presented at 31st Annual Congress EAA2008, Rotterdam, The Netherlands.
  • 2. Burns J., Baldvinsdottir G., (2005). An Institutional Perspective of Accountants' New Roles - The Interplay of Contradictions and Praxis. European Accounting Review, Vol. 14, No. 4, 725-757.
  • 3. Burns J., Baldvinsdottir G., (2007). The changing role of management accountants, in Issues in Management Accounting, ed. By Trevor Hopper, Deryl Northcott and Robert Scapens, Prentice Hall Financial Times.
  • 4. Burns J., Ezzamel M., Scapens R., (2003). Challenge of Management Accounting Change: behavioural and cultural aspects of change management, CIMA Publishing/Elsevier, London/Oxford.
  • 5. Byrne, S., Pierce, B. (2007). Towards a More Comprehensive Understanding of the Roles of Management Accountants, European Accounting Review, Vol. 16, No. 3, 469-498.
  • 6. Chenhall R.H., Langfield-Smith K., (1998). Factors influencing the role of management accounting in the development of performance measures within organizational change programs, Management Accounting Research, 7, 387-408.
  • 7. Emsley D., (2005) Restructuring the management accounting function: A note on the effect of role involvement on innovativeness, Management Accounting Research 16, 157-177.
  • 8. Granlund M., Lukka K., (1998). It is a Small World of Management Accounting Practices. Journal of Management Accounting Research, 10, 153-179.
  • 9. Hope J., (2006). Reinventing the CFO. How financial managers can transform their roles and add greater value, Harvard Business School Press, Boston, Massachusetts.
  • 10. Hopper T., (1980). Role conflicts of management accountants and their positions within organization structures. Accounting, Organizations and Society, 16(4), 401-411.
  • 11. Jablonsky S.F., Keating P.J., Heian J.B., (1993) Business Advocate or Corporate Policeman, Assesing your role as a Financial Executive, Financial Executives Research Foundation.
  • 12. Järvenpää M., (2007). Making Business Partners: A Case Study on how Management Accounting Culture was Changed. European Accounting Review, Vol. 16, No. 1, 99-142.
  • 13. Kaplan R.S., Cooper R., (1988) Measure Costs Right: Make the Right Decision, Harvard Business Review, 66,5, 96-104.
  • 14. May M., (2002). Transforming the Finance Function. Adding company-wide value in a web-enabled environment, 2 ed., Financial Times Prentice Hall, UK.
  • 15. Pierce B., (2001). Management accounting without accountants? Accountancy Ireland, June, 33,3, 10-14.
  • 16. Pierce B., O'Dea T., (2003). Management accounting information and the needs of managers. Perceptions of managers and accountants compared, The British Accounting Review, 35, 257-290.
  • 17. Scapnes R., Jazayeri M., (2003) ERP systems and management accounting change: Opportunities or impacts? A research note. European Accounting Review, 12, 201-233.
  • 18. Siegel G., (2003a). Are you a business partner?, Strategic Finance, 85(3), 39-43.
  • 19. Siegel G., (2003b). Becoming a business partner, Strategic Finance, 85(4), 1-5.
  • 20. Simon H.A., (1954). Centralization vs. Decentralization in Organizing the Controller's Department: a Research Study and Report. Controllership Foundation Graduate School of Industrial Administration, Carnegie Institute of Technology, Pittsburg.
  • 21. Simon H.A., (2000). Administrative behavior, 4th edition. The Free Press.

Notes

PL
Pełny tekst artykułu umieszczono za zgodą wydawcy. Tekst ten jest również dostępny w internecie na stronie Wydziału Zarządzania Uniwersytetu Przyrodniczo-Humanistycznego w Siedlcach

Document Type

Publication order reference

Identifiers

YADDA identifier

bwmeta1.element.desklight-d816daaf-0d93-4c13-a98c-a3e61d4e4bc7
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.