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DEFINING FINANCIAL LEADERSHIP: REFLECTIONS ON CURRENT CONVERSATIONS ABOUT A CHANGING ROLE OF MANAGEMENT ACCOUNTING

Pavel Lebedev

Abstract

During the last decades, the paradigm of management accounting and control has noticeably changed from “number-crunching”, assuming mostly a technical role of an accountant, towards strategic partnership within a management team. Leadership is mentioned as one of the four building blocks of the professional competency framework, determined by Global Management Accounting Principles [13]. Besides this “internal” trend within a profession, an external trend of increasing influence of social and organizational factors impacts on the design and functioning of management accounting and control systems, given their socially constructed nature. However, how leadership is understood in the context of management accounting and control is an underexplored area, which presents a fruitful research opportunity, along with a question of how leadership and management accounting and control inform each other. In this paper, the author addresses it by reflecting on related conversations in the relevant literature. He demonstrates a new trend in professional self-identification in management accounting, and raises some related questions, which still need to be answered, and some concerns, which could inform and influence further research.

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DOI resolver: doi.org/10.5593/sgemsocial2019V/1.1/S03.028

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