The Management Accountant as a Strategic Decision-Maker

  • Vassili Joannidès de LautourEmail author


This chapter builds upon the observation that management accountant’s actual role in organisations is left relatively unknown. Therefore, borrowing from Chottiyanon and Joannidès de Lautour’s work on management accountants’ becoming business partners, this chapter assumes that the role played by management accountants is influenced by a series of contingency factors and strategic issues specific to the organisation where they are working. These role contingency factors are exposed in a systematic way, which leads to unveil how management accountant’s professional identity is constructed. So doing opens doors for determining typical professional profiles: the financial, the strategist, the operational.


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Copyright information

© The Author(s) 2018

Authors and Affiliations

  1. 1.Grenoble École de ManagementGrenobleFrance

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