DEFINING FINANCIAL LEADERSHIP: REFLECTIONS ON CURRENT CONVERSATIONS ABOUT A CHANGING ROLE OF MANAGEMENT ACCOUNTING
(STEF92 Technology, 2019, Pavel Lebedev)
Show more
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 factor...
