Succeeding in Managerial Accounting, Part 1: Knowledge, Ability, and Rank

Accounting, Organizations, and Society

Posted: 16 Feb 2000

See all articles by Dan N. Stone

Dan N. Stone

University of Kentucky - Von Allmen School of Accountancy

James E. Hunton

Bentley University - Department of Accountancy; Erasmus University

Benson Wier

Virginia Commonwealth University

Abstract

Are there rank-based differences in the measured ability, and technical, industry, and tacit managerial knowledge of practicing managerial accountants? To explore this question, we measured the ability and knowledge of 2,941 practicing managerial accountants in three industries. Our results indicate that higher-ranking managerial accountants have: (1) higher levels of industry and tacit managerial knowledge, (2) lower levels of entry-level technical knowledge, and (3) no differences in ability, compared with lower ranking managerial accountants. Our research provides insights into the knowledge "stocks" in, and learning processes of, managerial accounting practice.

Note: This is a description of the paper and not the actual abstract.

JEL Classification: J31, J44, M12, M40, M46

Suggested Citation

Stone, Dan N. and Hunton, James E. and Wier, Benson, Succeeding in Managerial Accounting, Part 1: Knowledge, Ability, and Rank. Accounting, Organizations, and Society. Available at SSRN: https://ssrn.com/abstract=204109

Dan N. Stone (Contact Author)

University of Kentucky - Von Allmen School of Accountancy ( email )

Lexington, KY 40506
United States
859-257-3043 (Phone)
859-257-3654 (Fax)

James E. Hunton

Bentley University - Department of Accountancy ( email )

175 Forest Street
Waltham, MA 02452
United States

Erasmus University

Rotterdam
Netherlands

Benson Wier

Virginia Commonwealth University ( email )

School of Business 301 W. Main St.
Richmond, VA 23284
United States
804-828-7162 (Phone)
804-828-8884 (Fax)

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