Aim – The aim of this study is to explore how Management accountants (MAs) participate in strategic management processes nowadays and to explain reasons for potential differences in involvement of MAs in strategic management processes between different organizations.Method - The study is based on a multi-case study approach conducted among three independent companies in Sweden. The information from semi-structural interviews with MAs and archival data in form of job announcements for Senior MAs positions is used to analyze and cross-check the relationship. The time-horizon is cross-sectional.Findings - The study shows that involvement of MAs in strategic management processes varies a lot within organizations being influenced by the following factors: personal traits, business knowledge, relationship with management and established role. Some major variations on cross-company level are identified between subsidiary and HQ, and between representatives of different capital ownership forms.Conclusions - The study suggests that power imbalance in organizations hinders applying critical thinking and expressing objective opinion by MAs, that makes it difficult to claim a fully explicit business-partner role. Process of MAs’ involvement in the strategic management decision making presents a product of interrelation between two strategies for legitimizing of truth claims proposed by Heizmann and Olsson (2015): executing power of authority and executing power of expertise.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:du-37445 |
| Date | January 2021 |
| Creators | Sivertsson, Yulia |
| Publisher | Högskolan Dalarna, Institutionen för kultur och samhälle |
| Source Sets | DiVA Archive at Upsalla University |
| Language | English |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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