The paper aims to help better understand the nature and possible consequences of the evolution of Accounting and Control Function. It is argued that the more apparent symptom of such an evolution is the emergence of a mismatch between the Accounting and Control Function performed by individuals and groups within the organizations to support management actions and those informational and control activities, which are directly supervised and influenced by the Accounting and Control Department . The extent of this mismatch depends on the causal factors that are frequently cited in the literature: the degree of change of the institutional context, the complexity of the business environment and the diffusion of modern ICTs.
The new role of the accounting and control function: critical issues and possible solutions
AGLIATI, MARCO;MELONI, GIANLUCA
2004
Abstract
The paper aims to help better understand the nature and possible consequences of the evolution of Accounting and Control Function. It is argued that the more apparent symptom of such an evolution is the emergence of a mismatch between the Accounting and Control Function performed by individuals and groups within the organizations to support management actions and those informational and control activities, which are directly supervised and influenced by the Accounting and Control Department . The extent of this mismatch depends on the causal factors that are frequently cited in the literature: the degree of change of the institutional context, the complexity of the business environment and the diffusion of modern ICTs.
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