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The emerging roles of management accountants as either hybrid accountants or business partners are a cause for much debate in the literature. Of the two characteristics related to these roles, namely information provider and interpreter, and decision-maker, the latter remains under-researched. The present study adds to the decision-maker debate by examining business decision-making involvement. Survey responses from a diverse sample of mostly Institute of Management Accountants (USA) and Chartered Institute of Management Accountants (UK) members were obtained and analysed to examine their current business decision-making involvement, including an investigation guided by role theory into possible contextual factors associated with different levels of decision-making involvement. The business decision-making involvement of management accountants varies significantly, and is less pervasive than widely believed. A significant proportion (53%) of management accountants in traditional management accounting positions report no, or limited, business decision-making involvement. Management accountants employed in smaller firms, and middle-aged professionals, are more likely to be involved in making business decisions. The inverted u-shaped association between age and decision-making involvement identified in this study, requires further investigation. The large cross-sectional analysis of the present study extends prior research which was mostly narrowly focussed due to its case study nature. The varying levels of decision-making involvement, and contextual variables associated with higher level involvement, shed some light on the intricacies of the role of management accountants. Professional associations and educators should note that the roles of today’s management accountants vary greatly between information provider and decision-maker.

The purpose of this paper is to study the problem of the leakage currents in transformerless inverter topologies. It proposes a novel topology and how important the adopted control strategy on the power quality produced by the inverter.

The paper presents an investigation of a novel transformerless inverter topology. It adopted a control strategy in which the DC source is disconnected from the inverter when the zero vectors of the control are applied. By using such control strategy, the electrical efficiency of the whole system was improved and the leakage current was significantly reduced.

The paper provides a solution to minimize the leakage current in transformerless inverter topologies. Besides, the problem of zero-crossing distortions was totally eliminated.

Because of the high conversion ratio of the boost converter, the efficiency of the whole system needs to be enhanced.

The paper includes the experimental results of the proposed topology which are in good match with the simulation results.

This paper identifies a need to study the leakage current phenomena in transformerless inverter topologies.