MA

• 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