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An International Meeting of American Accounting
Association
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Organizational Interfaces of Accountancy Professsion |
Heli Marjut Hookana
Turku School of Economics and Business Administration
Abstract: This paper builds on the notion that, in order to meet the increasing management requirement for data, successful in-house accountancy professionals are internalizing ever more capabilities and responsibilities reflecting a partnership role in business-related professions. The study investigates the organisational interfaces of the accountancy profession vis-à-vis other professions during the change process. The findings identify some possible factors contributing to the traditional way of producing and utilising accounting information, and suggest some possible measures to be used as key facilitators in starting a change process aimed at securing an enlarged, more customer-oriented and highly interactive role for accountancy. The contribution of the study lies in increasing our understanding of the inter-professional development processes, as well as, of the strategic accountancy as emerging within service-oriented interfaces between different professions.