The Role of the Management Accountant

Abstract

In France, management accountants do not form an officially recognized profession, and their careers follow many diverse trajectories, with positioning that is open-ended but also fragile in relation to operational staff and other related functions (such as IT or quality). In this chapter we show that the specificities of the French "pattern of action" and the historical dynamics of the function's emergence help to shape the challenges and opportunities facing management accountants in France today.