Managerial Accountant’s Compass: Research Genesis and Development – eBook
- Author: Gray R. Oliver
- File Size: 4 MB
- Format: ePub (converted PDF available on request)
- Length: 320 pages
- Publisher: Routledge; 1st edition
- Publication Date: October 9, 2018
- Language: English
- ASIN: B07J6TFZ7X
- ISBN-10: 1138094544
- ISBN-13: 9781138094543
Managerial Accountant’s Compass: Research Genesis and Development (ePub) is the first detailed view of the managerial accountant’s role and responsibilities in an organization setting. Its aim is to foster role development: the opportunity to work at an advanced level of practice. Accounting studies develop technical skills associated with topics, and, responding to defined scenarios but provide very little guidance on what to recognizing and approaching the broad problems or challenges under conditions of uncertainty.
It is a double first because it provides the managerial accountant’s compass as a general purpose analytical framework for managerial accounting independent of any selected theory and method. The metaphor of a compass creates a mental schema for its 4 points named (1) goals and principles, (2) boundaries and constraints, (3) methods and models, and, (4) collegial relationships. Dynastic Chinese and some other Central Asian cultures, view the center as a 5th principal direction, giving a total of five points. The center represents a high standard of ethical conduct and self-care or moral compass.
Managerial Accountant’s Compass offers an integrated and systematic guide to approaching situations that are constantly changing. It gives a protective starting pattern which produces new meanings and awareness of the ambiguity and uncertainty for each situation. Ultimately the managerial accountant’s compass can help you make more effective sense of yourself, your expertise and your practice in the organization where you work, which should open career opportunities.