PurposeThe goal of this paper is to use a coherent conceptual framework to discern variables (triggers) that affect a management accountant's role in an organization, thereby generating a comprehensive empirical picture of the management accountant profession in The Netherlands. Similar research was conducted in 2004, which allows a comparison of the data to see if, and to what extent, developments in the profession have taken place.Design/methodology/approachUsing survey data, groups of management accountants are distinguished based on coherent combinations of activities. Factor and cluster analyses are applied to obtain a segmentation of the data. By doing this, it is established if homogeneous groups of management accountants can be distinguished, how many groups there are and what the characteristics of these groups are in terms of activities.FindingsIt was found that controllers either operate as “reporting business analysts” or “business system analysts”. Whether someone is found to be a reporting business analyst or business system analyst is among other things affected by personality traits, a person's experience in finance and accounting, the financial status of an organization and changes in laws and regulations.Research limitations/implicationsThe conceptual framework proposed integrates several previous studies on the roles of management accountants. It allows an analysis of their activities, yielding an empirically founded classification of management accountants in groups. In addition, possible factors underlying this classification can be discerned. As this is a generally applicable framework, it can, at a later stage, be used to make a comparison between countries, for instance in Europe.Practical implicationsThe resulting picture of the management accountant profession provides information on how to form or even design the financial function in an organization. Apparently, the developments in the profession reflect changes in the business environment and society as a whole, as it seems that internal analysis and risk management have become more fundamental to the profession.Originality/valueThis research uses an original framework covering several previous studies to generate a comprehensive empirical picture of the management accountant profession in The Netherlands. The framework is used to track changes over a three‐year period.
This paper gives an illustration of the Upper Echelon Theory and presents arguments for more research on the relationship between upper echelons, strategic choices, and ethical behaviour. Its central theme is: What is the effect of the Sarbanes-Oxley Act implementation on the composition of the Board of Directors of companies that are listed on a U.S. stock exchange? In this research we examined whether the composition of companies’ top management teams is influenced by the issue of ethical behaviour. We used a sample of fifty listed companies, containing the members of the Board of Directors registered in the period 2000 - 2005.The underlying question in this research is whether companies actually change the composition of their Board of Directors because they believe that personal characteristics, such as age, tenure, and specialisation, play an important role in decision making and hence in the degree of their ethical behaviour. In this paper we test three hypotheses. The conclusion is that two of our hypotheses support the Upper Echelon Theory.
Dit onderzoek geeft inzicht in de feitelijke componenten waaruit de bezoldiging van de leden van de Raad van Commissarissen is opgebouwd. De beloning van bestuurders is vaak het onderwerp van discussie. Echter er zijn ook veel ontwikkelingen in de bezoldiging van de leden van de Raad van Commissarissen. Om inzicht te krijgen in deze ontwikkelingen heeft de Vereniging van Effectenbezitters aangestuurd op een exploratief en inventariserend onderzoek naar de bezoldiging van de leden van de Raad van Commissarissen.
Executive pay in the Netherlands has risen sharply in recent years as equity-based compensation grows and boards increasingly adopt the pay-for-performance approach.
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