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Essay about The Changing Roles of Management Accoutants

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1. Introduction
Management accountants and the system of management accounting have had a core importance in working and operations of the corporates. Over the years they have been fulfilling their traditional job requirements such as bookkeeping, recording and reporting financial information. It is believed that as over the years business and corporate world has evolved and gone through many changes and management accountants being part of this system would also face transformation in their roles. It is the versatility that is being demanded today therefore a professional cannot limit or restrict itself to its particular job. It is a fact that management accountants are performing multiple jobs as a result of the increasing competition in the labour market. Therefore the aim of this report is to highlight how the corporate world has evolved over the years; how it demands changes in the role of management accountant, what are the factors that have contributed to these changed roles and the decisions they have to make.
2. Factors influencing change in role of management accountants
The business world changes so have the roles of professionals that are involved in it however some are the factors that have necessitated the changes in the roles of management accountant they are discussed as follows:
2.1 Technology
The development in technology is seen to be rapid which results in the increasing usage of computers in keeping record, information storage and detecting issues. According to Kerby & Romine (2013), advanced software and ease in access to the internet have enabled management accountants to conduct more demanding analysis and decision-making. These software are often automated therefore it is required data entry and have mad...


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...ERP systems. Research executive summary series. 4(5). Retrieved from http://secure.gslb.cimaglobal.com/Documents/Thought_leadership_docs/cid_ressum_management_accountants_and_erp_dec08.pdf
ICAEW (2013). Finance in the broadest sense: Stanley Harding’s visionary 1963 lecture on the rold of finance with commentary. Finance & management faculty. Retrieved from https://www.icaew.com/~/media/Files/Technical/Business-and-financial-management/finance-direction/finance-in-the-broadest-sense-harding-shell-web-locked.pdf
Kerby, D., & Romine, J. (2013, November 7) What’s ahead for management accoutants? New Accountant. Retrieved March 13, 2014 from: http://www.newaccountantusa.com/newsfeat/ip/ip_whatsahead.html
Spraakman, G. (2010) The impact of Information Technology on Management Accounting pratices. Retrieved from: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1734052



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