Buy our book here.

business partnersIn our textbook we have highlighted the emergence and growth of so-called ‘business partnering’ roles for management accountants. Such developments have received considerable recent coverage in both academic and practitioner-oriented literature.

There is an interesting recent publication by the ‘Finance Direction Initiative’ (Institute of Chartered Accountants in England & Wales, ICAEW) which explores the visionary ideas and thoughts of a financial controller (Stanley Harding, the Shell Group) in 1963. The overriding message in this interesting piece of work is that the ‘business partnering’ notion is maybe not as innovative and as recent a phenomena as we might have thought.

This interesting publication by ICAEW (available as pdf at the web page below) includes the original lecture by Harding which sets out his views and visions for accountants in 1963, an interview with the current Group CFO of Shell who relates Harding’s idea to present-day accounting in his company, a commentary by Prof Stephen Walker who discusses the broader economic and professional context at the time of Harding’s lecture, and another commentary by Gudrun Baldvinsdottir and colleagues who suggest how, indeed, business partnering may well have existed long before more recent times.

We encourage you to read this interesting piece (see source-link below).


Source: “Finance in the broadest sense: Stanley Harding’s visionary 1963 lecture on the role of finance, with commentary”, ICAEW Finance & Management Faculty, Finance Direction Initiative, see: