Emsley (2005) suggests that management accountants have been criticised for their inability to innovate.
Management accountants have been criticised for their inability to innovate
Emsley (2005) suggests that management accountants have been criticised for their inability to innovate. The author reports that researchers have also examined the changing roles of management accountants.
Journal article reference –
Emsley, D. (2005). Restructuring the management accounting function: A note on the effect of role involvement on innovativeness. Management Accounting Research, 16 (2), 157-177, Retrieved from http://www.sciencedirect.com
1.You are required to analyze the literature review (section 2) and explain why Emsley (2005) is emphasizing on Theory Development (section 3) in the framework for management accounting innovation. (4 marks)
2.Emsley (2005) suggests that acceptance of innovations by business unit managers (section 3.3.2) and incentives to innovate (section 3.3.3) are some of the keys features of role involvement¡¯s effect on innovativeness. Do you agree/not agree with Emsley (2005) suggestions? Explain your reasons. (8 marks)
3.Do you think the Method (section 4) that Emsley (2005) has adopted for his study is adequate/not adequate for the research in terms of strengths or weakness of the study, and how it can be made better? (8 marks)
Your analysis and discussion needs to be synthesized within the theoretical developments outlined in the journal paper (Emsley 2005).
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