Purpose

Due to globalization and digitalization, the world of work is undergoing comprehensive change. These trends are challenging management accounting (MA) and pressuring individuals and organizations to change. 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 MA lacks empirical evidence and has disparate research interests.

Design/methodology/approach

In this study, the authors investigate the status quo of careers in MA, key influencing factors and assumed change in such careers. To do so, the authors conducted a quantitative empirical study, based primarily on the careers of 83 graduates of a department offering a MA major at a German-speaking university. Nine qualitative empirical interviews supplement the quantitative findings.

Findings

The authors’ findings indicate that while MA careers are changing, the characteristics of the profession are continuing to concur with the traditional organizational understanding of careers. Accumulated professional experience is the key factor to achieving a management position although management accountants tend to become more dynamic in terms of career paths and career understanding. Thus, employment in various functional areas opens new career paths in MA.

Research limitations/implications

The methodology of analysing quantitative and empirical cross-sectional data and the resulting final sample size is too small to guarantee robust statistical inference. Moreover, further interviews would lead to greater data saturation.

Practical implications

The study sheds light on the under-researched question of how careers in MA proceed and develop. This could be of interest for practitioners working with management accountants such as personnel consultants.

Originality/value

This study contributes to the field through its comprehensive consideration of careers in MA in this changed context, thus providing new insights for academia and business practice.

中文翻译：

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管理会计的职业发展：经验证据

目的

由于全球化和数字化，工作世界正在发生全面的变化。这些趋势对管理会计 (MA) 提出了挑战，并迫使个人和组织进行变革。文献假设以活力和灵活性为特征的“新”职业模式将取代传统的组织职业。然而，文学硕士职业的最新进展缺乏实证证据，并且研究兴趣各异。

设计/方法论/途径

在这项研究中，作者调查了文学硕士的职业现状、关键影响因素以及此类职业的假设变化。为此，作者进行了一项定量实证研究，主要基于一所德语大学硕士专业系 83 名毕业生的职业生涯。九次定性实证访谈补充了定量结果。

发现

作者的研究结果表明，虽然文学硕士职业正在发生变化，但该职业的特征仍然与组织对职业的传统理解一致。尽管管理会计师在职业道路和职业理解方面往往变得更加动态，但积累的专业经验是获得管理职位的关键因素。因此，各个职能领域的就业为马萨诸塞州开辟了新的职业道路。

研究局限性/影响

分析定量和经验横截面数据的方法以及由此产生的最终样本量太小，无法保证稳健的统计推断。此外，进一步的访谈将导致更大的数据饱和。

实际影响

这项研究揭示了文学硕士职业如何进行和发展这一尚未充分研究的问题。这可能会引起与管理会计师一起工作的从业者（例如人事顾问）的兴趣。

原创性/价值

这项研究通过在这种变化的背景下对文学硕士职业的全面考虑，对该领域做出了贡献，从而为学术界和商业实践提供了新的见解。