Business Partnering: Is It All That Good?
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Much is being written on the management accountant’s role as a business partner, yet most of the literature to date is a-critical. This article aims to make a modest contribution towards a more rounded and circumspect view of the phenomenon. Is it actually organisations that promote such change? And could changing the roles endanger organisational performance?
The organisational role of many management accountants has changed in the last decade, with evidence abound of so-called business partners, the main remit for whom is solving problems and helping to instil broader commercial astuteness in both day-to-day and strategic decision-making (Burns et al. 2013; CIMA 2009; Simons 2007). There has been much written about the business partner role for management account-ants, not least by the professional bodies (CIMA 2009) who clearly wish to develop and promote such „excit-ing“ roles for their members. Indeed, we might question the extent to which business partnering is fuelled as much...
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