Aarhus University Seal / Aarhus Universitets segl

The Changing Roles and Changing Discourse of the Management Accountant: 1980-2008

Research output: Contribution to conferencePaperResearchpeer-review

Standard

The Changing Roles and Changing Discourse of the Management Accountant: 1980-2008. / Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne; Scapens, Robert W.

2008. Paper presented at 6th Conference on new directions in management accounting, Brussels, Belgium.

Research output: Contribution to conferencePaperResearchpeer-review

Harvard

Baldvinsdottir, G, Burns, J, Nørreklit, H & Scapens, RW 2008, 'The Changing Roles and Changing Discourse of the Management Accountant: 1980-2008', Paper presented at 6th Conference on new directions in management accounting, Brussels, Belgium, 15/12/2008 - 17/12/2008.

APA

Baldvinsdottir, G., Burns, J., Nørreklit, H., & Scapens, R. W. (2008). The Changing Roles and Changing Discourse of the Management Accountant: 1980-2008. Paper presented at 6th Conference on new directions in management accounting, Brussels, Belgium.

CBE

Baldvinsdottir G, Burns J, Nørreklit H, Scapens RW. 2008. The Changing Roles and Changing Discourse of the Management Accountant: 1980-2008. Paper presented at 6th Conference on new directions in management accounting, Brussels, Belgium.

MLA

Baldvinsdottir, Gudrun et al. The Changing Roles and Changing Discourse of the Management Accountant: 1980-2008. 6th Conference on new directions in management accounting, 15 Dec 2008, Brussels, Belgium, Paper, 2008.

Vancouver

Baldvinsdottir G, Burns J, Nørreklit H, Scapens RW. The Changing Roles and Changing Discourse of the Management Accountant: 1980-2008. 2008. Paper presented at 6th Conference on new directions in management accounting, Brussels, Belgium.

Author

Baldvinsdottir, Gudrun ; Burns, John ; Nørreklit, Hanne ; Scapens, Robert W. / The Changing Roles and Changing Discourse of the Management Accountant: 1980-2008. Paper presented at 6th Conference on new directions in management accounting, Brussels, Belgium.

Bibtex

@conference{b0b5dbd0bc6511dd8407000ea68e967b,
title = "The Changing Roles and Changing Discourse of the Management Accountant: 1980-2008",
abstract = "This paper explores the changing roles of management accountants over the last three decades drawing on a unique database of tape recordings of interviews with management accountants from the early 1980s to the present time. It uses discourse analysis to see more clearly the way in which the roles of management accountants have changed. Although it is generally acknowledged that the role of the management accountant has changed, there does not seem to have been any systematic analysis of these changes. Our analysis shows that over the last three decades the role of management accountant has continued to be concerned with enhancing the competitiveness and profitability of the business through a discourse of logical analysis and rational decision-making. However, the way in which this discourse is conceived has changed over the period we studied - from the presentation of relevant information in the 1980s, through working with managers to find the information they need in the 1990s, to disciplining the business through performance measurement systems in the 2000s. The use of discourse analysis enabled us to explore the relationship between the role of management accounting and the wider social praxis; with modernity in the 1980s, high modernity in the 1990s, and hyper modernity in the 2000s. Thus, discourse analysis has provided a more in-depth understanding of both the changing roles and changing discourse of the management accountant over the period 1980 to 2008.",
keywords = "Management accounting change, management accounting discourse, management accountants, discourse analysis",
author = "Gudrun Baldvinsdottir and John Burns and Hanne N{\o}rreklit and Scapens, {Robert W.}",
year = "2008",
language = "English",
note = "null ; Conference date: 15-12-2008 Through 17-12-2008",

}

RIS

TY - CONF

T1 - The Changing Roles and Changing Discourse of the Management Accountant: 1980-2008

AU - Baldvinsdottir, Gudrun

AU - Burns, John

AU - Nørreklit, Hanne

AU - Scapens, Robert W.

PY - 2008

Y1 - 2008

N2 - This paper explores the changing roles of management accountants over the last three decades drawing on a unique database of tape recordings of interviews with management accountants from the early 1980s to the present time. It uses discourse analysis to see more clearly the way in which the roles of management accountants have changed. Although it is generally acknowledged that the role of the management accountant has changed, there does not seem to have been any systematic analysis of these changes. Our analysis shows that over the last three decades the role of management accountant has continued to be concerned with enhancing the competitiveness and profitability of the business through a discourse of logical analysis and rational decision-making. However, the way in which this discourse is conceived has changed over the period we studied - from the presentation of relevant information in the 1980s, through working with managers to find the information they need in the 1990s, to disciplining the business through performance measurement systems in the 2000s. The use of discourse analysis enabled us to explore the relationship between the role of management accounting and the wider social praxis; with modernity in the 1980s, high modernity in the 1990s, and hyper modernity in the 2000s. Thus, discourse analysis has provided a more in-depth understanding of both the changing roles and changing discourse of the management accountant over the period 1980 to 2008.

AB - This paper explores the changing roles of management accountants over the last three decades drawing on a unique database of tape recordings of interviews with management accountants from the early 1980s to the present time. It uses discourse analysis to see more clearly the way in which the roles of management accountants have changed. Although it is generally acknowledged that the role of the management accountant has changed, there does not seem to have been any systematic analysis of these changes. Our analysis shows that over the last three decades the role of management accountant has continued to be concerned with enhancing the competitiveness and profitability of the business through a discourse of logical analysis and rational decision-making. However, the way in which this discourse is conceived has changed over the period we studied - from the presentation of relevant information in the 1980s, through working with managers to find the information they need in the 1990s, to disciplining the business through performance measurement systems in the 2000s. The use of discourse analysis enabled us to explore the relationship between the role of management accounting and the wider social praxis; with modernity in the 1980s, high modernity in the 1990s, and hyper modernity in the 2000s. Thus, discourse analysis has provided a more in-depth understanding of both the changing roles and changing discourse of the management accountant over the period 1980 to 2008.

KW - Management accounting change

KW - management accounting discourse

KW - management accountants

KW - discourse analysis

M3 - Paper

Y2 - 15 December 2008 through 17 December 2008

ER -