ANALYZING THE CHANGE IN THE ROLE OF THE MANAGEMENT ACCOUNTANT 2990 w

The work of Johnson and Kaplan (1987), titled “Relevance lost” has prompted a drill-down on this research area. Though most of the researchers agree to the changing role of the management accountant (Burns and Baldvinsdottir, 2005; Cooper and Dart 2009; Allot 2000; Chenhall and Langfield-Smith2007; Siegel1999; Kerby and Romine 2005; Vaivio1999; Ittner and Lacker2001; Ax and Bjornenak 2007;Bhimani 2006;Roslender and Hart 2002). The importance the traditional role still remains vital to others, and should serve to complement the new techniques or the change. (Bromwich and Bhimani 1998; Burns et al. 1999).

Others are of the view that history is still a relevant part of the future or the changing trend. (Fleischman and Funnell 2006; Luft 1997;Beaman and Richardson2007).The type of organization as well