Position practices of the present-day CFO: A reflection on historic roles at Guinness, 1920–1945
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Redalyc
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| Natura: | Artículo científico |
| Lingua: | en |
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Asociación Española de Profesores Universitarios de Contabilidad
2017
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| _version_ | 1876446602056433664 |
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| author | Carmen Martínez Franco |
| author_facet | Carmen Martínez Franco |
| contents | Position practices of the present-day CFO: A reflection on historic roles at Guinness, 1920–1945 Carmen Martínez Franco Orla Feeney Martin Quinn Martin R.W. Hiebl Economía y Finanzas CFO Role History Position practices Contemporary studies of Chief Financial Officers (CFO) paint a picture of the role pre-1960 as being reflective of a more transactional one. Historical research sheds some doubt on this, and tends not to separate the role from its occupier. We provide an analysis of such a role in a large brewery from about 1920 to 1945. Drawing on the concept of position-practices, our results suggest that a CFO-predecessor role was informed by existing position-practices, which are separately identifiable from the occupier of the role itself. Some of the position-practices are recognizable in contemporary CFO roles. Importantly, focusing on the role as opposed to the occupier, gives our study potential to more broadly inform future research on the contemporary role. 2017 artículo científico 1138-4891 https://www.redalyc.org/articulo.oa?id=359749732006 en http://www.redalyc.org/revista.oa?id=3597 Revista de Contabilidad application/pdf Asociación Española de Profesores Universitarios de Contabilidad Revista de Contabilidad (España) Num.1 Vol.20 |
| format | Artículo científico |
| id | redalyc_359749732006 |
| institution | Redalyc |
| language | en |
| publishDate | 2017 |
| publisher | Asociación Española de Profesores Universitarios de Contabilidad |
| spellingShingle | Position practices of the present-day CFO: A reflection on historic roles at Guinness, 1920–1945 Carmen Martínez Franco Economía y Finanzas CFO Role History Position practices Position practices of the present-day CFO: A reflection on historic roles at Guinness, 1920–1945 Carmen Martínez Franco Orla Feeney Martin Quinn Martin R.W. Hiebl Economía y Finanzas CFO Role History Position practices Contemporary studies of Chief Financial Officers (CFO) paint a picture of the role pre-1960 as being reflective of a more transactional one. Historical research sheds some doubt on this, and tends not to separate the role from its occupier. We provide an analysis of such a role in a large brewery from about 1920 to 1945. Drawing on the concept of position-practices, our results suggest that a CFO-predecessor role was informed by existing position-practices, which are separately identifiable from the occupier of the role itself. Some of the position-practices are recognizable in contemporary CFO roles. Importantly, focusing on the role as opposed to the occupier, gives our study potential to more broadly inform future research on the contemporary role. 2017 artículo científico 1138-4891 https://www.redalyc.org/articulo.oa?id=359749732006 en http://www.redalyc.org/revista.oa?id=3597 Revista de Contabilidad application/pdf Asociación Española de Profesores Universitarios de Contabilidad Revista de Contabilidad (España) Num.1 Vol.20 |
| title | Position practices of the present-day CFO: A reflection on historic roles at Guinness, 1920–1945 |
| topic | Economía y Finanzas CFO Role History Position practices |
| url | https://www.redalyc.org/articulo.oa?id=359749732006 |