14 No. However, in line with Kubek and Machek (2018, p. 967), we did not limit the results to any particular preselected class of journals to include findings from journals, which are not listed within a journal ranking (Academic Journal Guide (AJG), 2018). and Lawrence, B.S. 671-691. The analyzed literature displays country-specific differences regarding the institutional environment and vocational training (Ahrens and Chapman, 2000; Brandau et al., 2014). 39-50. Furthermore, we are aware that the identity concept is generated out of diverse disciplines such as psychology, anthropology, sociology and other social sciences and that our explanations show just a small selection of this comprehensive research area. Miller, P., Kurunmki, L. and OLeary, T. (2008), Accounting, hybrids and the management of risk, accounting, Organizations and Society, Vol. The first group of keywords refers to management accounting and synonyms (according to Chenhall (2003), terms such as management accounting, management control and managerial accounting are often used interchangeably) and the second keyword group contained identity and role: [(management account* OR managerial account* OR management control* OR cost account*) AND (identity OR role)]. 299-321. and Scapens, R.W. 469-490. The analyzed literature shows first indications of the influence of professional associations and educational institutions promoting actively the change to business partners. The number of sample articles within the journals counts between one and four, except the European Accounting Review (10), Management Accounting Research (7) and Accounting, Organizations and Society (7). Vignoles, V.L., Schwartz, S.J. One of the definitions of Management accounting says that it is the application of professional skills and knowledge in the preparation of financial and accounting information in a manner in which it will assist the internal management in the formulation of policies, planning, and control of the operations of the firm. Stets, J.E. In the initial stages,it depicts the organisational feasibility and consistency of various segments of a plan. Up-to-date records help users compare current financial information to historical data. Consequently, all matching articles were considered until the end of our literature search in August 2019. 235-262. MAs identity is linked with their image in the public and within the organization and is challenged by increasing demands, conflicting expectations and technological progress. While legislation specifies what a professional should accomplish, professional associations reinforce changes by providing fundamental or alternative templates determining what constitutes professionalism (Chreim et al., 2007; Cooper and Robson, 2006). This review identified several external factors such as professional associations and educational institutions as well as organizational and individual factors that impact MAs identity and act as change drivers. Concerning the changing competencies of MAs, our sample shows that business orientation leads to increasing new competencies without reducing the old ones. Both cost accounting vs. management accounting help management make effective decisions. Moreover, findings indicate that the promoted business partner model challenges MAs if legislation and compliance require a higher level of control orientation. Our literature sample displays that business orientation requires changes in competencies, and thus MAs sometimes perceive all the requested competencies as incompatible. MAs), European division of a large US multinational, 2 firms from the construction and property development sector, 33 interviews with 25 store managers, system analysts, and accountants, 1 leading UK-based department store retailer, 77 different organization with at least 50 employees from different sectors, Theory of organizational knowledge creation and learning, 6 Finnish companies in different industries, 43 managers and MAs from different countries, 1 German manufacturing firm, present in 34 countries, 117 independent and 162 dependent organizations, mainly in manufacturing industry, Professional associations and educational institutions, occupy different positions in various countries which results in low or high recognition as a profession, influence identity and statements of MAs, are essential for identity reconstruction, support the diffusion of the business partner which has developed as a legitimate template for MAs, improve purposively the status of professionals in order to distance modern MAs from bean counters, influence MAs orientation and daily work, are less discussed but can hinder change of MAs, may not work with the business partner model, may raise conflicts between management support on the one hand and compliance and control orientation on the other hand, is changing positively (from a historical viewpoint), focuses on the bean counter stereotype as a dominant representation of MAs, is influenced by negative descriptions of the bean counter image, of the business partner appears attractive, influences the image of MAs within organizations, and stereotypes influence identity, role change and self-concept, is low when MAs are compared to other professionals, influences MAs identification with the organization and the profession, Company size determines the scope of MAs profession, Other factors such as capital market orientation, ownership, industries, organizational level of MA function, contextual uncertainty and the use of the budgetary system, do not preclude very homogeneous discourse of MAs about their occupation, values and general orientation, Financial distress of organizations can increase importance of MAs, are actively developed and implemented by MAs, effect changes in MAs roles, identities and interactions styles, can lead to devaluation of MAs if relied on too intensively, between MAs and managers are especially decisive, would benefit from a mutual understanding of business partnering but is impaired by different attributed meanings, influence values and interactions, thus identity or role, make MAs identify stronger with their workgroups than with occupational group, are represented by diverse foci, interests, and time dimensions, as manifestation of the involvement-independence dilemma, caused by conflicting, ambiguous, over- and underloaded expectations of managers, despite or as a result of the idea of business partnering, getting more important (especially social competencies), of MAs are influenced by technological progress, of MAs reflect skill gaps (e.g., business analytics), that are requested are perceived as incompatible by MAs, manifests itself in business partnering, may conflict with current and day-to-day identity, is threatened by perceived low-prestige activities. According to Jrvinen (2009), the identity of MAs in organizations is associated with their image and perceived role change. and Burke, P.J. *Caglio, A. 34 No. Additional factors such as system complexity, time and money (Granlund and Malmi, 2002) or system integration, standardization and routinization (Scapens and Jazayeri, 2003) have to be considered. Business partnering goes along with a more prestigious perception and a higher level of involvement by MAs, which may not be welcomed by all organizational members and thus cause tensions. 415-444. (2000), Conceptualizing management accounting change: an institutional framework, Management Accounting Research, Vol. Because of different foci, interests and time dimensions, multiple identities can evolve during change processes and the debate about the hybrid MA refers directly to multiple identities. Horton and de Araujo Wanderley (2018) predict that changes in management accounting practices will affect MAs identities. Thus, identity conflicts show the need for change, but indicate concurrently that the idea of business partnering is still not straightforward. Structuring the literature sample regarding the analyzed organizational contingency factors, it is apparent that the empirical studies within our sample show great differences. A research note, Institutions and Organizations: ideas and Interests, Management accounting and management control in family businesses: past accomplishments and future opportunities, Management accountants in the United States: practitioner and academic views of recent developments, Handbooks of Management Accounting Research, Identity theory and social identity theory, Symbolic Interactionism: A Social Structural Version, The past, present, and future of identity theory, Impact of enterprise resource planning on management control system and accountants role, International Journal of Economics and Management, An integrative theory of intergroup conflict, Differentiation between Social Groups: Studies in the Social Psychology of Intergroup Relations, Human Groups and Social Identity Studies in Social Psychology, The Social Psychology of Intergroup Relations, The role of identity and image in shaping management accounting change, The influence of management accountants on managerial decisions, Multiple identities and psychological well-being: a reformulation and test of the social isolation hypothesis, Multiple identities: examining gender and marital status differences in distress, Towards a methodology for developing evidence-informed management knowledge by means of systematic review, Mobilizing local knowledge with provocative non-financial measures, Counting big: re-examining the concept of the bean counter controller, Classifying controllers by activities: an exploratory study, Journal of Applied Management Accounting Research, Introduction: toward an integrative view of identity, Enrolling managers to accept the business partner: the role of boundary objects, Controllers as business partners in managerial decision-making: attitude, subjective norm, and internal improvements. 2. and Robson, K. (2006), Accounting, professions and regulation: locating the sites of professionalization, accounting, Organizations and Society, Vol. Show abstract. and Reitzes, D.C. (1981), The link between identity and role performance, Social Psychology Quarterly, Vol. 23 No. Learn More. These perceptions are particularly recognizable within the discussion of the individual aspects, for instance, their struggle with multiple identities, inner conflicts, incompatible competencies, multiple and desired identities. 155-184. 1-41. 24-46. 1, pp. and Gardner, W. (1996), Who is this We? 1, pp. 21 No. Industry cycles, strength of research and development are some of the examples qualitative information that a business can collect using special surveys. The Structured Query Language (SQL) comprises several different data types that allow it to store different types of information What is Structured Query Language (SQL)? Helps in achieving goals: It helpsconvert organizational strategies and objectives intofeasible business goals. 3, pp. for only $11.00 $9.35/page. and Tully, J.C. (1977), The measurement of role identity, Social Forces, Vol. Unlike financial accounting, which is primarily concentrated on the coordination and reporting of the companys financial transactions to outsiders (e.g., investors. Because of criticisms concerning their presumable obsession with costs, their low value-contribution to the organization and their suppression of innovation and creativity, MAs sometimes struggle with a low image in comparison to other professional groups in the organization (Emsley, 2005; Friedman and Lyne, 2001; Pierce and ODea, 2003). Role changes imply identity reconstructions as they do not only require an external legitimacy, but professionals have to internalize a new role script. Decentralization of MAs is regarded as a key element for business orientation, because increased proximity changes the values, attitudes and interactions of MAs (Jrvenp, 2007; Pierce and ODea, 2003; Vaivio, 2004). 858-882. 187-197. 3, pp. This is interpreted by the MAs as demeaning and diminishing the construction of a valuable identity as business partners. *Newman, M., Smart, C. and Vertinsky, I. However, most of the younger publications in high-ranked journals refer to a theory (Baldvinsdottir et al., 2009; Taylor and Scapens, 2016). Pratt, M.G., Rockmann, K.W. Management accounting practices of firms are determined by the scope and amount of information expected from them. 813-838.
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