Closer to the cloud - The impact of cloud technology on the role of management accountants – a research note.

Abstract

The role of the management accountant - has been the subject of many studies, especially in the area of accounting and organizational change. Some studies have found role changes which are perceived as positive to the management accountants (Goretzki et al, 2013, Burns and Vaivio, 2001; Weber, 2011), while others note potentially less favourable changes (Otley, 2008; Scapens and Jazayeri, 2003; Wagle, 1998). In particular, role changes suggesting a move towards a business partner/ business advisor type role have been noted by many academics (e.g. Goretzki et al., 2013; Weber, 2011; Baldvinsdottir et al., 2009; Byrne and Pierce, 2007; Järvenpää, 2007; Burns and Vaivio, 2001; Granlund and Lukka, 1998) as well as practitioners (Simons, 2012; Boettger, 2012). In such work, several theories such as institutional theory (Burns and Baldvinsdottir, 2005; Goretzki et al., 2013), legitimacy theory (Goretzki et al., 2013), sociometric theory (Wagner et al., 2011), contingency theory (Byrne and Pierce, 2007), (strong) structuration theory (Coad and Herbert, 2009; Jack and Kholeif, 2008) and actor-network theory (Dechow and Mouritsen, 2005) have been suggested and used as lenses to interpret observed changes (or stability)