Restructuring the management accounting function: A note on the effect of role involvement on innovativeness

This paper examines the effect of role involvement on management accountants' innovativeness. Role involvement concerns the degree to which a management accountant has a business unit or functional (accounting) orientation and innovativeness is examined in terms of the number of, and effort devoted to, management accounting innovations as well as their radicalism. Empirical support for the relationship between role involvement and innovativeness is provided using data gathered from questionnaires and interviews.