The Accountant in Management (1967), also in Swedish, R. Ian Tricker, Batsford, London
Exploring the evolving role of the accountant in management, the book rejects a conventional, functional role. Building on a dynamic view of a business as a hierarchy of decision systems, it shows the need for wider knowledge, new skills, and changing attitudes. The contributions of the behavioural sciences and quantitative technique are introduced as ‘challenges of change.’
Three major managerial responsibilities for the accountant in management are covered: the provision of apposite information from managerial decisions, the management of funds flow, and participation in the managerial process. A new perception of the accountant emerges as a member of the management team.
Contents
Part one: Orientation
1. Innovation, risk and the accountant
2. The accountant in industry
3. Management accountants, controllers and finance managers
4. Historical accountancy
5. The state of management accountancy
Part two: Discussion
6. Business information technology
7. Business systems
8. The business environment
9. Strategic decisions
10. Managerial decisions – the human involvement
11. Measuring, evaluating and motivating managers
12. Management planning and control systems
13. Communications. Computers and information systems
14. The quantitative techniques
15. Finance management
Part three: Implementation
16. The accountant in management
17. The accountant in the management team
18. The accountant in tomorrow’s management
Review: One reviewer suggested that the book was as important to the development of the subject as Wharke and Fells Factory Accounts of the late 19th century, which had developed the allocation of costs.