Career Development in Management Accounting: Empirical Evidence
Sprache des Vortragstitels:
EAA 2022, Annual Congress of the European Accounting Association
Sprache des Tagungstitel:
Due to globalization, economization, and digital transformation, the world of work is currently undergoing a comprehensive change. Further, these trends are challenging management accounting and creating great pressure for change on individuals and organizations. The literature postulates a replacement of traditional-organizational careers by new career models characterized by dynamism and flexibility. However, the state of the art on careers in management accounting lacks empirical evidence and shows great heterogeneity in terms of disparate research interests. In this article, we investigate the status quo of careers in management accounting, key influencing factors, and the assumed change of careers. To do so, we conducted a quantitative-empirical study, based primarily on the careers of 83 graduates of a department offering a management accounting major at a German-speaking university. Our findings indicate a career change, although the characteristics of management accounting seem to maintain the traditional-organizational understanding of careers. Accumulated professional experience and specific vocational training in management accounting are key factors in achieving a management position. This paper contributes to the field through its comprehensive consideration of careers in management accounting in this changed context of careers, providing new insights for academia and business practice.