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The Role of the Management

Accountant

Presented by
Essmoum
Meriem

Suppervised by
GHAZI
Rabab

HAJAJ
Achraf

HUET Morgan

Mr K.CHARAF

LEADING
QUESTIONS
1
2

HOW HAS MANAGEMENT ACCOUNTING


CHANGED DURING THE LAST DECADE?
HOW HAVE MANAGEMENT ACCOUNTANTS
ROLES AND RESPONSIBILITIES CHANGED?

GENERAL INFORMATION
ABOUT THE SURVEY

Presentation of the survey


Objectives of the survey
Trends and events that took
place during 2003 to 2012
Key findings of the survey

PRESENTATION OF THE SURVEY


The original survey

The 2012 survey

-size of the sample: 2000


people
-Survey about the future
of
management
accounting profession
-Profession has reached a
crucial point:

shifting
roles
and
practices
recessionary economy
emerging range of MA
techniques

-Replica of a 2003 survey


-Size of the sample: 238
people
-goal
of
that
study:
understand the impact of
the changes and events
(that occured in the last
decade)
over
the
management
accounting
profession
-changes
and
events:
development
of
IFRS,
major financial frauds and
failures such as the home

OBJECTIVES OF THE SURVEY


WHICH FACTORS CONSTRAIN OR ACCELERATE ADOPTION OF
THESE TOOLS?

WHAT ROLE HAVE NEW TECHNOLOGIES


PLAYED?

DO EXISTING TOOLS FULFILL THE


CHANGING NEEDS?

HAVE THERE BEEN FUNDAMENTAL CHANGES IN THE ROLE OF


MANAGEMENT ACCOUNTING?

Trends and events that took place


during 2003 to 2012
Development of International Financial Reporting
Standards (IFRS) has globalized the perspectives
of accountants around the world.
Major financial frauds and failures have continued
to occur, such as the home mortgage collapse,
Lehman Brothers, Bernard Madoff, and others.
The U.S. economy has continued to endure
significant financial austerity, including the
subprime mortgage crisis, increased capital
market volatility, high unemployment, and the
creation
of
unprecedented
amounts
of
government spending/debt

KEY FINDINGS OF THE SURVEY


New tools are largely not considered relevant
The most important priority shifted to cost
reduction and driving efficiency
Factors reflecting constraints and triggers for
adoption of best practices have shifted.
Cost reduction is not considered the primary way
to improve the bottom line: Demand for
accuracy/transparency in costing has increased
because of the continued economic downturn,
but results suggest that respondents did not
consider cost reduction the primary impact to
their bottom lines in 2012 as they did in 2003
Availability of investment resources was not a
significant constraint to pursuing improved cost
management information.

KEY FINDINGS OF THE SURVEY

Management accountants are clearly valuable


strategic partners, but the longitudinal perspective
presented by this study over a nine-year period
does not show growth in the management
accountants role or initiative in cost management.
A fundamental shift appears to be occurring in the
management accounting profession, so we
encourage you to examine the following survey
data and this analysis for clues to the causes and
nature of the shift

The survey results


Conclusions

Role within the Company

Responsibilities of Respondents

Role of Cost Management

Priorities facing management

In the current recession,is cost reduction


considered the primary way to improve the
bottom line

Has the current economic downturn


generated a greater demand for more
accurate costing or more cost transparency?

Initiatives undertaken by the company in management accounting


2012 Top initiatives

2003 Top initiatives

How were the majority of these solutions or


tools implemented within the organization?

What factors constrain the adoption of best practices in the organization

osses resulted from not implementing the tools that reflect the best pra

what two factors would effectively trigger the


adoption of best practices in the organization

CONCLUSION

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