oa Journal of Economic and Financial Sciences - Accountancy in the midst of a surplus-value-adding inter-functional development process
This article builds on the notion that, in order to meet the increasing management requirement for data, successful in-house accountancy professionals are internalising ever more capabilities and responsibilities, thereby reflecting a partnership role in professions related to basic operations. The study investigates the organisational interfaces of the accountancy profession vis-à-vis other professions during the change process. The findings identify some possible factors contributing to the traditional way of producing and utilising accounting information, and suggest some possible measures to be used as key facilitators in starting a change process aimed at securing an enlarged, more customer-oriented and highly interactive role for accountancy. The contribution of the study lies in increasing our understanding of surplus-value-producing inter-professional development processes. In addition, based on the case of rescue services the study provides a holistic view on accountancy knowledge management in public-sector services provided in inter-municipal cooperation.
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