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Read the Bourmistrov and Kaarboe (2013) paper and identify its key contribution(s). Critically evaluate and discuss the role of - Essay Example

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Read the Bourmistrov and Kaarboe (2013) paper and identify its key contribution(s). Critically evaluate and discuss the role of

However, the scope of accounting profession has tremendously changed over the last two decades, and today top managers encourage the accountants to be a management partner instead of a mere technical partner. In addition, the emergence of new business concepts like beyond budgeting has greatly increased the significance of the accounting profession because top executives cannot deal with those newly developed practices without the external support of accountants. This paper will identify the key contributions of the paper written by Anatoli Bourmistrov and Katarina Kaarboe and critically evaluate the role of accountants and accounting practices in managing contemporary organisations. Beyond Budgeting The work titled ‘From comfort to stretch zones: A field study of two multinational companies applying “beyond budgeting” ideas’ was prepared by Anatoli Bourmistrov and Katarina Kaarboe. In this paper, the authors give particular focus to management control systems (MCSs) operating on the basis of beyond budgeting ideas. They explore how changes in the design principles of these systems have affected the transition of decision makers from comfort to stretch zones. The research work also identifies how this transition has influenced the supply of and demand for managerial information. ...Show more


The role of accountants and accounting practices in managing contemporary organisations Introduction With the emergence of trade globalisation, business organisations across the globe have undergone a strategic reformation along with the changes in the way a business operates…
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