Document Type

Contribution to Book

Publication Date


Publication Title

The Role of the Management Accountant – Local Variations and Global Influences (Routledge Studies in Accounting)


management accounting, financial accounting, technologies of practice, professional mergers, global accounting practices, local accounting practices


This Chapter explores the suggestion to unify financial and management accounting both as professions and technologies of practice. I argue that drift in professional jurisdictions and cognitive domains encourages consolidation of the profession but there remain distinct social roles for each information technology. The challenge for the profession is to maintain the integrity of management accounting as a technology of practice in the face of renewed professional hegemony of financial accounting.