Management accounting information and the needs of managers:Perceptions of managers and accountants compared

By Bernard Pierce, Tony O'Dea. 2003

204 citations recorded by the source corpus.

Subfields: Information Systems and Management, Management Information Systems, Organizational Behavior and Human Resource Management

View Paper: https://www.semanticscholar.org/paper/6e0f6fc77452229835e7682e98d8b15bc1624be9

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Information Systems and Management

1. Barbara E. Weißenberger

In Management Information Systems

1. Barbara E. Weißenberger
2. Hendrik Angelkort

In Organizational Behavior and Human Resource Management

1. Barbara E. Weißenberger
2. Hendrik Angelkort

Citations in the corpus

• Integration of Financial and Management Accounting Systems: The Mediating Influence of a Consistent Financial Language on Controllership Effectiveness (2011, background): “In brief, the controller is not supposed to act as a “watchdog” or a “cost recorder” (Pierce and O‟Dea, 2003, p. 259f.) anymore, but rather as a “business partner” to management (Järvenpää, 2007, p. 99).”
• How CFOs Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects (2009, unknown): “Instead, they might see themselves as independent scorecard keepers whose task is merely to keep track of the results of other managers’ actions (Hopper, 1980; Pierce and O’Dea, 2003).”
• The effects of uncertainty on the roles of controllers and budgets: an exploratory study (2011, unknown): “…budgeting is used in an enabling way will be of crucial importance because it is the controller who is best qualified to make the actual translation of operational realities into the common language of accounting and of accounting into action plans (Pierce and O’Dea 2003, Byrne and Pierce 2007).”