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<p>Grounded in mindset theory and linked to the risk governance framework, this conceptual paper examines the evolution of management accountants’ thinking and behavior. It introduces their role as “accountability partners,” highlighting their advanced and essential supportive function within the organization. Germany’s broad interpretation of the Business Judgment Rule builds the starting point, compelling executive management to implement a&#xa0;system for business decisions that guarantees a&#xa0;profound basis for strategic decision-making. Such a&#xa0;system needs a&#xa0;consistently accessible, adequate, and verifiable information base and must be able to handle all sorts of business risks. Our paper argues that management accountants play a&#xa0;crucial role in supporting executive management to maintain compliance in today’s complex environment where regulatory frameworks, advanced reporting requirements, industry standards, and corporate codes of conduct pose significant challenges for executive managers.</p>

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Securing Accountability in Executive Management: The Advanced Role of Management Accountants as Accountability Partners

  • 期刊论文

  • 出版模式：

    开放获取

  • 发表日期：

    2025年11月17日

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  • Volker Stein,
  • Arnd Wiedemann,
  • Jan-Philipp Dielmann

摘要

Grounded in mindset theory and linked to the risk governance framework, this conceptual paper examines the evolution of management accountants’ thinking and behavior. It introduces their role as “accountability partners,” highlighting their advanced and essential supportive function within the organization. Germany’s broad interpretation of the Business Judgment Rule builds the starting point, compelling executive management to implement a system for business decisions that guarantees a profound basis for strategic decision-making. Such a system needs a consistently accessible, adequate, and verifiable information base and must be able to handle all sorts of business risks. Our paper argues that management accountants play a crucial role in supporting executive management to maintain compliance in today’s complex environment where regulatory frameworks, advanced reporting requirements, industry standards, and corporate codes of conduct pose significant challenges for executive managers.