Lukas Goretzki is currently an Assistant Professor of management control at the University of Innsbruck. His main research interests and publications (e.g. in European Accounting Review, Management Accounting Research or Qualitative Research in Accounting & Management) are on management accountants’ roles, budgeting, and performance evaluation. Erik Strauss is a Professor of management accounting and control at the Witten/Herdecke University. His main research interests and publications are on the roles of management control systems, management accounting change, influence of technology on management accounting and management accountants.

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• Table of ContentsPart AChapter 1 Lukas Goretzki & Erik Strauss: IntroductionPart B Chapter 2 Vitor Hugo Klein Junior & Artur Roberto do Nascimento: The role of the controller in Brazil: Historical Origins, Key Functions and ChallengesChapter 3 Sophie Tessier & Samuel Sponem: The evolution of management accounting in CanadaChapter 4 Jizhang Huang, Tsuilin Kuo, Fei Pan & Anne Wu: Management Accountants in Mainland China and TaiwanChapter 5 Caroline Lambert & Jérémy Morales: Management accountants in France: a range of fragile, open-ended positioningsChapter 6 Utz Schäffer & Jürgen Weber: The role of the controller in GermanyChapter 7 Prem Lal Joshi, Usha Rani Cherukupallis & Nachiket Vechalekar: The Changing Role of Management Accountants: An Indian PerspectiveChapter 8 Laura Zoni: Management accountants in Italy: economic, institutional and educational environment, and evidence from the job market Chapter 9 Masafumi Fujino: Management accountants in JapanChapter 10 Sergey Falko: Management accountants in Russia: Theoretical and practical aspectsChapter 11 Philippus L. Wessels & Leon P. Steenkamp: An assessment of the current state of the management accounting profession in South Africa Chapter 12 Liz Warren & John Burns: The Role of the Management Accountant in the UKChapter 13 Kip Krumwiede & Raef Lawson: Management Accountants in the United States: Evolving to Meet the Changing Needs of PracticePart CChapter 14 Albrecht Becker & Rafael Heinzelmann: IT and the management accountantChapter 15 Will Seal: Agent or victim? Shared services and management accountingChapter 16 Alan J. Richardson: The relationship between management and financial accounting as professions and technologies of practiceChapter 17 Lukas Goretzki, Martin Messner & Erik Strauss: Every light has its shadow: Some reflections on the ‘business partner’ roleChapter 18 Stefan Schaltegger: Sustainability as a Fundamental Challenge for Management AccountantsChapter 19 Sebastian D. Becker & Matthias D. Mahlendorf: The influence of the economic crisis on the tasks and roles of management accountantsChapter 20 Kari Lukka & Marko Järvenpää: The dynamics of the academic discourse on the role change of management accountants – a Finnish perspective

Lukas Goretzki is currently an Assistant Professor of management control at the University of Innsbruck. His main research interests and publications (e.g. in European Accounting Review, Management Accounting Research or Qualitative Research in Accounting & Management) are on management accountants’ roles, budgeting, and performance evaluation. Erik Strauss is a Professor of management accounting and control at the Witten/Herdecke University. His main research interests and publications are on the roles of management control systems, management accounting change, influence of technology on management accounting and management accountants.

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• Table of ContentsPart AChapter 1 Lukas Goretzki & Erik Strauss: IntroductionPart B Chapter 2 Vitor Hugo Klein Junior & Artur Roberto do Nascimento: The role of the controller in Brazil: Historical Origins, Key Functions and ChallengesChapter 3 Sophie Tessier & Samuel Sponem: The evolution of management accounting in CanadaChapter 4 Jizhang Huang, Tsuilin Kuo, Fei Pan & Anne Wu: Management Accountants in Mainland China and TaiwanChapter 5 Caroline Lambert & Jérémy Morales: Management accountants in France: a range of fragile, open-ended positioningsChapter 6 Utz Schäffer & Jürgen Weber: The role of the controller in GermanyChapter 7 Prem Lal Joshi, Usha Rani Cherukupallis & Nachiket Vechalekar: The Changing Role of Management Accountants: An Indian PerspectiveChapter 8 Laura Zoni: Management accountants in Italy: economic, institutional and educational environment, and evidence from the job market Chapter 9 Masafumi Fujino: Management accountants in JapanChapter 10 Sergey Falko: Management accountants in Russia: Theoretical and practical aspectsChapter 11 Philippus L. Wessels & Leon P. Steenkamp: An assessment of the current state of the management accounting profession in South Africa Chapter 12 Liz Warren & John Burns: The Role of the Management Accountant in the UKChapter 13 Kip Krumwiede & Raef Lawson: Management Accountants in the United States: Evolving to Meet the Changing Needs of PracticePart CChapter 14 Albrecht Becker & Rafael Heinzelmann: IT and the management accountantChapter 15 Will Seal: Agent or victim? Shared services and management accountingChapter 16 Alan J. Richardson: The relationship between management and financial accounting as professions and technologies of practiceChapter 17 Lukas Goretzki, Martin Messner & Erik Strauss: Every light has its shadow: Some reflections on the ‘business partner’ roleChapter 18 Stefan Schaltegger: Sustainability as a Fundamental Challenge for Management AccountantsChapter 19 Sebastian D. Becker & Matthias D. Mahlendorf: The influence of the economic crisis on the tasks and roles of management accountantsChapter 20 Kari Lukka & Marko Järvenpää: The dynamics of the academic discourse on the role change of management accountants – a Finnish perspective