Disscussion of the Multiple Roles of the Finance Organization: Determinants, Effectiveness, and the Moderating Influence of Information System Integration

Matthias D. Mahlendorf

14 citations0/0 files storedJournal of Management Accounting Research

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Abstract

ABSTRACT Chang, Ittner, and Paz (2014) investigate the effects of organizational design and environment variables on the importance of different roles of the finance organization. Moreover, they investigate how the importance of these roles is related to their effectiveness, contingent upon the extent of information system integration. This discussion highlights the main contributions of Chang et al. (2014) and provides several suggestions for future studies. First, further theory refinement is desirable and focusing on activities might make it easier to develop specific arguments for antecedents. Second, the research stream on roles of the finance function should develop and agree upon a standard measurement instrument. Third, multi-informant designs are desirable because perceptions and roles can differ within a single organization. Fourth, future research should investigate how the perceived prestige of each role influences its diffusion. Fifth, ideas regarding the refinement of the role antecedents, additional antecedents, and potential interactions are provided. This paper concludes with suggestions for testing conflicts and complementarities in research on roles of the finance organization.

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References

2006Institutions and Institutional Work 2005Latent Curve Models 2004Knowledge relatedness and the performance of multibusiness firms 2003Mapping management accounting: graphics and guidelines for theory-consistent empirical research 2013Management control as a system or a package? Conceptual and empirical issues 2005An institutional perspective of accountants' new roles – the interplay of contradictions and praxis 2007Towards a More Comprehensive Understanding of the Roles of Management Accountants 2013An institutional perspective on the changes in management accountants’ professional role

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