Business Partnering As A Complement To Accountant'S Other Roles: International Survey Evidence

Philip Cooper & Eleanor Dart
Cases involving change towards a more strongly business-oriented, or business partnering, role for accountants have been documented but evidence of the extent of such change more widely is sparse and indicates limited adoption of the role in practice. Extending the approach of Mouritsen (1996) based on the importance attached to accountants’ activities and using data from an international survey of over 3,000 professionally qualified management accountants, it is found that the importance of activities associated...
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