Proteische Karriere auch für Controller

PurposeDue 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/approachIn 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.FindingsThe 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/implicationsThe 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 implicationsThe 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/valueThis 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.

Career development in management accounting: empirical evidence

Die Arbeitswelt befindet sich in einem umfassenden Wandel. Unter dem Einfluss von Globalisierung, Okonomisierung, technischem Fortschritt sowie dem demographischen Wandel und der strukturellen Veranderung hin zur Dienstleistungs- und Wissensgesellschaft sind Arbeitsverhaltnisse und Karrieren mehr denn je gepragt durch Komplexitat und Dynamik. Deutliche Veranderungen haben im Controlling aufgrund anhaltender Megatrends wie bspw. Digitalisierung und Industrie 4.0 bereits stattgefunden und werden weiter an Bedeutung gewinnen.

Karriereentwicklung im Controlling

Die Stellenanzeige ist – ob gedruckt oder digital – nach wie vor ein zentrales Instrument der Personalgewinnung (Grunberg/Bentele 2010: 60; Ehrenheim 2011: 15). Sie erfullt neben der konkreten Funktion der Werbung um das knappe Gut hochqualifizierter Fach- und Fuhrungskrafte aber auch andere Funktionen wie z.B. Employer Branding, die Darstellung des Unternehmens als attraktiven Arbeitsplatz (Ambler/Barrow 1996; Backhaus/Surinder 2004; Barrow/Mosley 2005; Baum/Kabst 2011).

Die Stellenanzeige als Instrument des Employer Branding in Europa – eine Einführung

Résumé:Dix ans après l'apparition du film en 16mm, la compagnie Eastman Kodak commercialisait la Ciné-Kodak Special, la première caméra professionnelle utilisant ce format de pellicule. Conçue comme un outil cinématographique adaptable à l'infini, cette caméra intégrait de nombreuses fonctionnalités permettant la production d'effets optiques et spéciaux. De plus, elle pouvait être équipée de plusieurs accessoires afin d'élargir la gamme de films réalisables. Au Canada et au Québec, de nombreux cinéastes, dont Judith et Budge Crawley, Norman McLaren, Gratien Gélinas, Guy Borremans, Maurice Proulx et Margaret Perry ont fait un usage intensif de la Special et ont réalisé des films en marge du cinéma hollywoodien. Les films d'animation, les expérimentations d'avant-garde, les films narratifs, les films gouvernementaux, les récits de voyage et les films éducatifs qu'ils ont tournés avec cette caméra ont largement circulé en dehors des salles de cinéma et ont contribué à la représentation de différents groupes et communautés négligés par les productions en 35mm.Abstract:Ten years after the introduction of 16mm, the Eastman Kodak Co. marketed the first professional moving picture camera using the film gauge: the Ciné-Kodak Special. Conceived as an endlessly adaptable filmmaking tool, the Special integrated many features enabling the production of optical and special effects. Additionally, it could be fitted with many accessories that further expanded the range of films that could be made. In Canada and Québec, several filmmakers, including Judith and Budge Crawley, Norman McLaren, Gratien Gélinas, Guy Borremans, Maurice Proulx, and Margaret Perry, made extensive use of the Special to create multiple alternatives to Hollywood cinema. The influential animated films, avant-garde experiments, narrative studio films, government films, travelogues, and educational films they shot with Specials largely circulated in non-theatrical networks, where they provided representation to many groups and communities overlooked by 35mm productions.

Nico Rose

Papers

Employer Branding 101

Proteische Karriere auch für Controller