Effectiveness of Management Accounting Systems - Assignment Example

Inclusively, there are numerous studies conducted by various analysts and researchers to prove the difference and analyze the effect of such differences in functional management on the organization at large. Based on a similar context a research paper was conducted by two authors, Teerooven Soobaroyen and Bhagtaraj Poorundersing with the article titled “The effectiveness of management accounting systems: Evidence from functional managers in a developing country”.

On the contrary, any kind of research paper conducted posses certain limitations and certain advantages as well. For instance, the paper by Teerooven Soobaroyen and Bhagtaraj Poorundersing concentrates on examining the managers’ points of view related to the implications of different management accounting systems. This certain attribute simultaneously has certain advantages and a few disadvantages. On one hand, it has the advantage to identify the problems of the realistic practices faced by the managers, while on the other hand, it ignores the perception of workers in terms of task uncertainty.

These kinds of limitations generally occur due to the personal perceptions of the author(s), the research methodology of the paper, and the time allocated for the research. This study, therefore, is emphasized the critical analysis of the advantages of the research paper and its limitations to successfully attain the determined objective. Moreover, the study shall also attempt to suggest certain measures which would have been beneficial for the research paper.

With the above reference, research work is partially subject to the perceptions of the researchers. In this case, both the researchers belong to a well-established background. To be included, Teerooven Soobaroyen, in this context is presently engaged with the University of Southampton School Of Management as a Senior Lecturer in Accounting. Previously he was incorporated with the University of Mauritius in 1997. By 2004, he engaged himself with Aberystwyth University as a lecturer and completed his doctoral research. A number of his research works are CEO's Use of Financial and Non-Financial Performance Measures: Manufacturing Companies in Mauritius and Australia Compared (2001), Auditors' Perceptions of Time Budget Pressure, Premature Sign Offs and Under-Reporting of Chargeable Time: Evidence from a Developing Country (2006), An Exploratory Study of Financial Priorities, Planning and Control Practices in Voluntary Organisations: Evidence from Treasurers in a Developing Country (2007), Religious 'Spirit' and Peoples' Perceptions of Accountability in Hindu and Buddhist Religious Organizations (2009), and Accounting as the 'Language' of Organizational Change: The Case of a Heritage Railway (2011).  A few of the research interests which he posses are related to the operations of different accounting methods, the implication of corporate governance, accounting practices dealing with social and environmental reporting, and the influences of different accounting systems on managers (University of Southampton, 2010).

Another author of the research paper was Mr. Bhagtaraj Poorundersing. He was also an important contributor to the research work as an associate of Accenture Financial Solutions located in Port Louis, Mauritius. Being one of the personnel incorporated with various issues related to management and accounting systems, his contribution was quite noteworthy in the research paper.

The importance of the writing style adapted by the researchers and the clarity of objectives are unavoidable while conducting a research paper. Consequently, this particular research paper was based on the objective to analyse the managers’ point of view regarding the implementation of different management accounting systems in the provided environment of Africa. Contextually, the writing style of the paper, in the beginning, was concentrated on the key issues related to the objectives of the paper. However, the paper gradually started considering the influences in terms of the socio-economic environment on the perceptions of the users of Management Accounting.