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Key Roles of Accountants in Management: Scorekeeping, Attention Directing, and Problem Solving

This overview highlights the primary roles of management accountants through various exercises outlined by Prof. Bentz. Each exercise illustrates how accountants engage in scorekeeping, attention directing, and problem solving. Examples include interpreting budget vs. actual results, preparing leasing benefit reports, managing depreciation entries, processing payroll, analyzing performance reports, and evaluating product impacts. The diverse responsibilities underscore the critical role accountants play in guiding organizational decision-making and operational efficiency.

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Key Roles of Accountants in Management: Scorekeeping, Attention Directing, and Problem Solving

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  1. Roles Played by Accountants • Scorekeeping • Attention directing • Problem solving Prof. Bentz

  2. Exercise 1-18 Identity the main role the mgt. Acct. is playing in each of the following • Interpreting differences between actual results and budgeted amounts on a shipping manager’s performance report at a Deawoo distribution center ATTENTION DIRECTING Prof. Bentz

  3. Exercise 1-18 • Preparingareport showing the benefits of leasing motor vehicles rather than owning them PROBLEM SOLVING Prof. Bentz

  4. Exercise 1-18 • Preparingjournal entries for depreciation on the personnel manager’s office equipment at Citibank SCOREKEEPING Prof. Bentz

  5. Exercise 1-18 • Preparing a customer’s monthly statement for a Sears store SCOREKEEPING Prof. Bentz

  6. Exercise 1-18 • Processing the weekly payroll for the Harvard University Maintenance Department SCOREKEEPING Prof. Bentz

  7. Exercise 1-18 • Explaining the product design manager’s performance report at a Chrysler division ATTENTION DIRECTING Prof. Bentz

  8. Exercise 1-18 • Analyzing the costs of different ways to blend materials in the foundry of a General Electric plant PROBLEM SOLVING Prof. Bentz

  9. Exercise 1-18 • Tallying sales, by branches, for the Sales Vice President of Unilever SCOREKEEPING Prof. Bentz

  10. Exercise 1-18 • Analyzing, for the President of Microsoft, the impact of a contemplated new product on income. PROBLEM SOLVING Prof. Bentz

  11. Exercise 1-18 • Interpreting why an IBM sales district did not meet its quota PROBLEM SOLVING Prof. Bentz

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