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Management Accounting
MA
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AnnoyingBull31935
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Cards (8)
Characteristics of a MA:
Business
Knowledge
IT
Skills
Accounting
skills
Interpersonal
skills
Communication
skills
Team
skills
Flexibility
Role of a MA:
Information
provider
and
interpreter
Decision
supporter
Periodic
reporter
and
planner
Interaction with management team
reducing
conflict
Administration
Antecedents -
External
Ownership
Regulation
Environment
Antecedents -
Internal
Size
Structure
Culture
Technology
Management
Business nature
and
circumstances
Antecedents -
Individual
:
Orientation
Background
Consequences:
Influencing
Performance
With interaction
Enhanced
decision
making
Better
planning
and
control
MAs more
informed
Less interaction
Weaker
control
and
performance
MAs lack
business
knowledge
Consequences:
Information
Impact
With Interaction
Enhanced
quality
,
use
and
value
of accounting information
MAs appreciate
non-financial
factors
MAs can assess
quality
of incoming information
Less Interaction
Less
interest
and
value
attached to MA information
Consequences:
Role
Interface
With interaction
Enhances
relationships
Easier to
challenge
Managers more likely to
present
issues
Less interaction
Less scope for
conflicts
Managers more
remote