Risk manager or risqué manager? The new platform for the management accountant
In: Baldvinsdottir , G , Burns , J , Nørreklit , H & Scapens , R 2010 , Risk manager or risqué manager? The new platform for the management accountant . Research Executive Summaries Series , no. 2 , vol. 6 , Chartered Institute of Management Accountants .
The results of this part of our study highlight the need formanagement accountants to be circumspect, discriminating and critical when considering the steady stream of accounting innovations. A key barrier to new innovation adoption (and, more specifically, retention) is the inability of organisations and their people to discard embedded systems, techniques and existing ways of working (Burns and Scapens, 2000). Change requires not only a convincing argument for the virtues of any proposed new technology, but also a thorough understanding of the existing cultural and political dynamics of an organisation. ; The results of this part of our study highlight the need formanagement accountants to be circumspect, discriminating and critical when considering the steady stream of accounting innovations. A key barrier to new innovation adoption (and, more specifically, retention) is the inability of organisations and their people to discard embedded systems, techniques and existing ways of working (Burns and Scapens, 2000). Change requires not only a convincing argument for the virtues of any proposed new technology, but also a thorough understanding of the existing cultural and political dynamics of an organisation.