Societal role expectations of management accounting professionals: an Australian study

Ratnatunga, Janek, Tse, Michael S. C. and Wahyuni, Dina 2015, Societal role expectations of management accounting professionals: an Australian study, Advances in management accounting, vol. 25, pp. 29-48, doi: 10.1108/S1474-787120150000025002.

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Title Societal role expectations of management accounting professionals: an Australian study
Author(s) Ratnatunga, Janek
Tse, Michael S. C.
Wahyuni, Dina
Journal name Advances in management accounting
Volume number 25
Start page 29
End page 48
Total pages 20
Publisher JAI Press
Place of publication Greenwich, Conn.
Publication date 2015
ISSN 1474-7871
Keyword(s) Institution
Management Accounting
Role Expectation
Summary Purpose This paper seeks to advance the understanding of the relevance of management accounting (MA) as a profession by examining societal role expectations of MA professionals in Australia.Methodology/approach The study presented in this paper is based on a questionnaire survey.Findings Findings of the study show that Australian MA professionals are expected to have skills in cost management, corporate social responsibility, carbon accounting, risk management, business analysis, corporate governance, and asset valuations. The demand of MA professionals exceeded the pool of MA talents in Australia. The role expectations of MA professionals from different stakeholder groups are fairly consistent.Social implications The study adds to the immigration institution discussion by demonstrating that there are inadequate professionals in Australia with the skills and experience in MA to meet the projected demand. Australia has very little option but to fill the supply-side shortfall in the short-term with overseas MA professionals.Originality/value The study adds to the literature of the societal relevance of MA by providing evidence of an increasing demand for MA skills in Australia.
Language eng
DOI 10.1108/S1474-787120150000025002
Field of Research 150105 Management Accounting
1501 Accounting, Auditing And Accountability
Socio Economic Objective 970115 Expanding Knowledge in Commerce
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2015, Emerald Group Publishing
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Document type: Journal Article
Collections: Faculty of Business and Law
Department of Accounting
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