The Changing Role of the Accountant : A Case Study in a Finnish Accounting Company
Junnikkala, Outi (2019)
2019
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Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-2019053013456
https://urn.fi/URN:NBN:fi:amk-2019053013456
Tiivistelmä
The work of an accountant has transformed during the last decades. There are multiple reasons for it such as globalisation, technological developments and enhanced competition. The change process in the field of accounting has been relatively popular topic among scholars.
This paper analyses the perceptions of accountants working in an accounting company in regards of the changing role they have faced. There are many attributes that should be considered when implementing change. In addition, to help in understanding this change, institutional theory, role theory, and structuration theory are utilised.
The results indicated that there are not specific skills or age that would enable more smooth transition to the new role. However, clear was that the ones who have favoured the changing role have also showcased more positive attitude on other areas. Correspondingly, the ones who have disfavoured the change have displayed more negative thoughts related to the change. Further, there are many among the respondents who stayed with their opinions somewhere between these two more plain options. Future will show how these more reluctant accountants will be able to adapt to the new role and transform themselves.
This paper analyses the perceptions of accountants working in an accounting company in regards of the changing role they have faced. There are many attributes that should be considered when implementing change. In addition, to help in understanding this change, institutional theory, role theory, and structuration theory are utilised.
The results indicated that there are not specific skills or age that would enable more smooth transition to the new role. However, clear was that the ones who have favoured the changing role have also showcased more positive attitude on other areas. Correspondingly, the ones who have disfavoured the change have displayed more negative thoughts related to the change. Further, there are many among the respondents who stayed with their opinions somewhere between these two more plain options. Future will show how these more reluctant accountants will be able to adapt to the new role and transform themselves.