Mulyadi Mulyadi(1*)

(1) Universitas Gadjah Mada
(*) Corresponding Author


Canadian management accountants have shifted their roles from accounting staff whose functions are generating routine accounting information and report to a position as senior member of management team whose jobs are making strategic decisions. They also changed the knowledge used as a basis for their professional competence from traditional cost accounting to advanced management control process. In the information technology era, companies need professionals who have competence in designing, installing, and operating management control system which can be used to multiply companiesÕ performances. Indonesian management accounting profession needs to shift its role, such as  that  has been done by Canadian management accounting profession. The shift is a respond to the more intensive and extensive use of information technology in the process of providing customer value. The shift has a great impact on the education of students who want to enter management accounting profession and new skills needed by management accountant practitioners. This paper discussed the shifting role of management accountants in the information technology era and its impact on the knowledge used as a new basis of professional competence of management accounting profession. In this paper, I analyzed the scope and modernity of the content of several books on management control system, for providing information to lecturers  in choosing an appropriate textbook for building the new basis of management accountant professional competence.

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Anthony, Robert N. dan John Dearden, 1980. Management Control Systems. Fourth Edition. Homewood, Ill.: Richard D. Irwin.

Anthony, Robert N. dan Vijay Govindarajan, 1992. Management Control Systems. Seventh Edition. Homewood. Ill.: Richard D. Irwin.

Drucker, Peter F., 1996. The Executive in Action: Managing for Results, Innovation and Entrepreneurship, the Effective Executive. New York: HarperBusiness.

Drucker, Peter F., 1994. Post-Capitalist Society. New York: HarperBusiness.

Kanter, Rosabeth Moss, 1997. Restoring People to the Hearth of the Organization of the Future dalam The Organization of the Future. San Francisco: Jossey-Bass Publishers.

Maciariello, Joseph A. dan Calvin J. Kirby, 1994. Management Control Systems: Using Adaptive Systems to Attain Control. Second Edition. Englewood Cliffs: Prentice-Hall International, Inc.

Maciariello, Joseph A., 1984. Management Control Systems. First Edition. Englewood Cliffs: Prentice-Hall International, Inc.

Merchant, Kenneth A., 1998. Modern Management Control Systems. Upper Sadle River, N.J.: Prentice Hall Inc. Management Accounting: Magazine for Chartered Management Accountants, September 1998. Vol. 76 Issue 8.

Mulyadi dan Johny Setyawan, 1999. Sistem Perencanaan dan Pengendalian Manajemen: Sistem Pelipatganda Kinerja Perusahaan. Yogyakarta: Aditya Media.

Ross, Gerald H.B, 1995. Revolution in Management Control: The JIT World Can’t Be Run By Layers of Supervision and Control dalam S Mark Young. Readings in Management Accounting. Englewood Cliffs, N.J.: Prentice-Hall Inc.

Sharman, Paul. Journal of Cost Management, Summer 1996, Vol. 10 Issue 2.

Suadi, Arief, 1995. Sistem Pengendalian Manajemen. Yogyakarta: BPFE Yogyakarta.

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