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The Changing Role of the Management Accountants pp 3–21Cite as

Palgrave Macmillan

The Emergence of Business-Oriented Role

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Abstract

This chapter draws the readers’ attention to the emerging role of business partners. Looking at the phenomenon from three perspectives—the macro-level, concerning the sociopolitical and economic environment, the meso-level, concerning the organizational change, and the micro-level, focusing on the agency of the key organizational players—the authors highlight the self-orienting process of management accountants as one of the most important aspects of their changing role.

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Notes

  1. 1.

    The Panopticon refers to a type of institutional building designed by the English philosopher and social theorist Jeremy Bentham in the late eighteenth century. The concept of the design is to allow a single watchman to observe the inmates of an institution without them being able to tell whether they are being watched (Bentham’s preface in Bozovic 1995).

  2. 2.

    Embedded entrepreneurs are organized actors who envision new institutions as a mean of advancing interests they value highly yet that are suppressed by extant logics (DiMaggio 1988).

  3. 3.

    Taken-for-granted, resilient social prescriptions, sometimes encoded in laws, specifying the boundaries of the field, its rules of membership, and the role identities and appropriate organizational forms of its constituent communities (Friedland and Alford 1991).

  4. 4.

    The “practice turn” (Schatzki 2001), which represents a move away from problematic dualisms (Giddens 1984) such as structure versus action and subject versus object, and offers a field of practices as the “site of social,” includes the works of prominent social philosophers and theorists such as Michel Foucault , Pierre Bourdieu , Bruno Latour , Anthony Giddens, and Theodore Schatzki. Although practice theorists agree that social practices are arrays of activities, they differ on how the practices are organized and the way in which they govern an individual’s activities and in turn sustain the practices (Taylor 1995; Schatzki 1997). Most importantly, the practice theory suggests that the role identity of each member of the practice is constituted within the practice (Schatzki 2001, 2002, 2005; Whittington 2011).

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Authors and Affiliations

  1. Bangkok, Thailand

    Panida Chotiyanon

  2. Grenoble École de Management, Grenoble, France

    Vassili Joannidès de Lautour

  3. Queensland University of Technology, Brisbane, Australia

    Vassili Joannidès de Lautour

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  1. Panida Chotiyanon
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  2. Vassili Joannidès de Lautour
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Chotiyanon, P., Joannidès de Lautour, V. (2018). The Emergence of Business-Oriented Role. In: The Changing Role of the Management Accountants. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-319-90300-2_1

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  • DOI: https://doi.org/10.1007/978-3-319-90300-2_1

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