127-168. 3, pp. Table 5 presents findings on individual aspects of the changing identities within the sample articles. Thus, individual aspects encompass multiple identities, identity conflicts, competencies and characteristics, as well as desired and ideal identity. 2A, pp. 33 Nos 7/8, pp. 573-606. 187-197. The primary function of management is to decide bout the future course of action. The analyzed literature shows first indications of the influence of professional associations and educational institutions promoting actively the change to business partners. (2019b), The role of the controller in strategic Capital investment projects: bridging the gap of multiple topoi, Journal of Management and Governance, Vol. 1, pp. (2014) link identity with the image of MAs. 2, pp. Besides the current identity, also the desired future identity frames the interpretations of MAs (Taylor and Scapens, 2016; Morales, 2019). Authors investigated MAs in one company or more, with the greatest quantity being up to several hundred companies of different size and industry, with strong focus on large companies. Consequently, if MAs perceive the production of fair and truthful knowledge as constitutive of their identity (Lambert and Pezet, 2011) and if there are incompatibilities between professional and organizational demands, they could become unwilling to compromise for the sake of the organization (Hiller et al., 2014). Thus, identity conflicts show the need for change, but indicate concurrently that the idea of business partnering is still not straightforward. This systematic literature review focuses on professional identities of MAs, including their characteristics, experiences, motivations, goals, values, beliefs, internal norms and interaction styles (Ashforth, 2001; Ashforth et al., 2008; Chreim et al., 2007). The literature regards professionalization, university research and education as drivers of the change of MAs (Byrne and Pierce, 2007; Granlund and Malmi, 2002; Vaivio and Kokko, 2006). Thus, this paper aims to contribute to a comprehensive understanding of the ongoing changes concerning MAs by providing an identity perspective. While identity describes how professionals define themselves, image illustrates how professionals suppose that other people define them. 693-714. 5. *Goretzki, L., Strauss, E. and Weber, J. 299-321. Despite the popular template of the business partner, there is still a discussion about the influence of increased legislation and compliance regulation on MAs (Byrne and Pierce, 2007; de Loo et al., 2011). MAs do not only reflect about their current identity but also about desired and ideal identities, thereby recognizing the divergences and striving for more concordance between these identities. Full-text available. 38 No. 2.1. 185-211. 55 No. levels of collective identity and self representations, Journal of Personality and Social Psychology, The link between identity and role performance, An institutional perspective of accountants new roles the interplay of contradictions and praxis, Conceptualizing management accounting change: an institutional framework. 1.8 Conclusion and Recommendation Financial management is an essential discipline as it guides the financial managers to make informed financial decisions in their companies. This paper systematically reviews the literature on the changing role of MAs from an identity perspective, based on a conclusive sample of 64 articles. The conclusion summarizes the findings and presents implications for research, practice and education as well as the limitations of the paper. *Byrne, S. and Pierce, B. However, other languages, non-peer-reviewed and/or practitioner journals as well as other publication modes (e.g. Unlike financial accounting, which is primarily concentrated on the coordination and reporting of the companys financial transactions to outsiders (e.g., investors, lenders), managerial accounting is focused on internal reporting to aid decision-making. However, these developments affect not only management accounting but also its task carrier, the management accountant (MA). (Institute of Management Control and Consulting. *Endenich, C., Trapp, R. and Brandau, M. (2017), Management accounting networks in corporate processes a cross-national study, Journal of Accounting and Organizational Change, Vol. (2013), An institutional perspective on the changes in management accountants professional role, Management Accounting Research, Vol. Management accounting helpswith these functionsin the following ways: 1. Decentralization is regarded as a key element for business orientation but may lead to a nested identity, implying that MAs identify more with their workgroups than with similar professional groups within the organization. Baldvinsdottir et al. (Institute of Controlling and Consulting. JABM Journal of Accounting - Business and Management, Management accounting change and the changing roles of management accountants: a comparative analysis between dependent and independent organizations, https://doi.org/10.1108/JAOC-02-2019-0025, http://creativecommons.org/licences/by/4.0/legalcode, Institute of Management Accountants (IMA) (2008, https://charteredabs.org/academic-journal-guide-2018/, https://vhbonline.org/vhb4you/jourqual/vhb-jourqual-3/gesamtliste/, 34 German and 30 British spans of careers (ranging from 3months to 20years); all interviewees possess a university degree, 17 German and 12 British firms operating in a wide range of industries, 300 job-offer announcements for accounting positions on Romanian websites over three equally time periods in threeyears, 193 chief financial officers (CFOs) or heads of management accounting, 193 out of the 500 largest Slovenian firms from all industries, French and international firms/organizations, Analysis of 25 accounting software adverts in the CIMA journal, MAs and senior finance executives; work experience from 3 to 29years; all interviewees possess a university degree, 14 Brazilian and 14 German firms, similar industry, size, and capital market orientation, 24 interviews with members of the management (e.g. 24 No. Second, the review contributes to existing research by displaying first indications of the influence of professional associations and educational institutions on change processes of MAs by providing prevalent templates. and Luyckx, K. (2011), Introduction: toward an integrative view of identity, in Schwartz, S.J., Luyckx, K. and Vignoles, V.L. Identity includes how the role occupant interprets and makes sense of a role. However, reflecting on the research question and the conceptual framework, various fresh insights can be gained. 34 No. *Heinzelmann, R. (2018), Occupational identities of management accountants: the role of the IT system, Journal of Applied Accounting Research, Vol. 36-41. 715-744. 74, pp. 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. 25-43. Morales (2019) emphasizes the importance of symbolic categorizations and narratives through which MAs build a bridge between what they do, who they are and an ideal identity. Change and its prospects are likely to initiate concerns about identity (Jenkins, 2014). Importance of Accounting. business and management journals), which may indicate a lack of interdisciplinary studies within the research field and/or a lack of general interest in this topic. 431-458. Concerning organizational aspects, the close link between perceived image, identity and role changes is emphasized. It analyzes the principal bottlenecks and the problemsthey cause, and calculatestheir impact on revenue, profit, and cash flow. Although we conducted all stages of the search process with great care and accuracy, the search process could be criticized. What Are the Different Accounting Methods. Identities of MAs are recurrently interconnected with managers or external institutions ideas of MAs. The answer is that both accountancy and accounting are acceptable and refer to the same general field of financial management. Senftlechner, D. and Hiebl, M.R.W. The effects of uncertainty on the roles of controllers and budgets: an exploratory study, Occupational identities of management accountants: the role of the IT system, Management accountants occupational prestige within the company: a social identity theory perspective, Social Identifications: A Social Psychology of Intergroup Relations and Group Processes, Role conflicts of management accountants and their position within organisation structures, Identity conflict and the paradox of embedded agency in the management accounting profession: adding a new piece to the theoretical jigsaw, Institute of Management Accountants (IMA), Enterprise resource planning and a contest to limit the role of management accountants: a strong structuration perspective, Connecting management accountants changing roles, competencies and personalities into the wider managerial discussion a longitudinal case evidence from the modern business environment, Making business partners: a case study on how management accounting culture was changed, Shifting NPM agendas and management accountants occupational identities, Changing dimensions of accountants role and skill requirements in organisations: findings from the corporate sector in Bahrain, International Journal of Accounting, Auditing and Performance Evaluation, Hybrid accountants in the age of the business partner: exploring institutional drivers in a mining company, The role of the controller in strategic Capital investment projects: bridging the gap of multiple topoi, The role of management accountants in information strategy, A Model of Human Occupation: theory and Application, On the edge of identity: boundary dynamics at the interface of individual and organizational identities, Gender-related factors in family business succession: a systematic literature review, The making of the management accountant becoming the producer of truthful knowledge, accounting, Roles, authority and involvement of the management accounting function: a multiple case-study, The Sage Handbook of Organization Studies, On the shoulders of giants: undertaking a structured literature review in accounting, Accounting, hybrids and the management of risk, accounting, Management accountants' perception of their role in accounting for sustainable development: an exploratory study, Symbolic categories and the shaping of identity, Dirty work and the construction of identity. 283-303. 28 Nos 2/3, pp. At an early stage of research, identity of MAs has emerged as a separate research field (Morales, 2019) with very diverse topics and concepts of identity. As there are just a few studies about identity in detail, numerous implications for future research exist. Main drivers for hybrid MAs are among others accounting regulations, internal performance monitoring policies, financial control systems as well as MAs individual preferences, personality and initiative (Byrne and Pierce, 2007; Karlsson et al., 2019a). (2015), Management accounting and management control in family businesses: past accomplishments and future opportunities, Journal of Accounting and Organizational Change, Vol. Despite the differences between these two concepts, identity is closely interconnected with the enactment of roles. 2, pp. 16 No. Business partnering: is it all that good? 38, pp. Managerialaccountinguses easy-to-understand techniques such as standard costing, marginal costing, project appraisal, and control accounting. Descriptive information of the 64 sample publications (e.g. Ahrens and Chapman (2000) were the first to explicitly mention the identity of MAs, followed by Jrvinen (2009). 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)? 619-644. To the best of the authors knowledge, this study is the first to review the literature of MAs changing identities and roles from an identity perspective. 4, pp. A research note, European Accounting Review, Vol. Conclusion A management accountant's responsibilities can be a variety of things, depending on the company you work for, the . 10 No. Lawrence, T.B. Furthermore, the vast majority of our sample publications were published since 2000 (51). Professional associations and educational institutions can confine or support the understanding of identities. Our literature sample presents country-specific differences in the historical and theoretical development of management accounting concepts, which is displayed in diverse terms, approaches and institutional contexts. . In addition to external role expectations, internal self-views and internalized beliefs might be discussed with applicants during the staffing process in management accounting. Byrne and Pierce (2018) still mention MAs conflict between supporting management processes and maintaining loyalty to financial compliance structures. 14 No. Managementcanuse this type of accounting to set objectives, format plans to meet them, and compare the performance of various departments. It involvescalculating thebreak-even point, which requires knowing the contribution marginon the companys sales mix. Most of the literature implicitly suggests that the change to business orientation is a positive development, but the commitment of MAs to meet such requirements can cause identity conflicts when they are not able to fulfil the perceived expectations. Bookkeeping is simply keeping track of our stuff and gathering information about the transactions that occur in a business or an organization. This perspective enables a novel focus on internal views, perceptions and internalized meanings of MAs connected with their role instead of exclusively debating changed external behavior expectations. In addition, management accounting students should become aware how developments in legislation and compliance, IT and digitalization or organizational and personal characteristics shape MAs work, orientation and interaction styles and thus their identities. 2, pp. 33-47. 232-257. Our literature sample displays that business orientation requires changes in competencies, and thus MAs sometimes perceive all the requested competencies as incompatible. 469-490. Theresultingdata is helpful in identifying unusual patterns and finding efficient ways to identify and resolve theunderlyingissues. 39-71. Furthermore, identities are social products as individuals exist within the context of social structures and they are shaped through interactions with others (Burke and Reitzes, 1981; Burke and Stets, 2009). It is noteworthy that regardless of propagating the change to business partners, the negative image of the MA is still a topic within the sample publications. *Scapens, R.W. The case study of Taylor and Scapens (2016) shows different identities of accountants inside and outside an accounting department. The initial search process resulted in 2,829 hits. 2, pp. and Jazayeri, M. (2003), ERP systems and management accounting change: opportunities or impacts? Capital budgeting:This is an analysis of informationin orderto make decisions related to capital expenditures. Strategic management accounting and decision making: A survey of the Nigerian Banks. However, the functions of these two forms of accounting are quite different: management accounting is focused on monitoring and analyzing the effect of management decisions, financial accounting is focused on short-term, external reporting. The analyzed literature displays country-specific differences regarding the institutional environment and vocational training (Ahrens and Chapman, 2000; Brandau et al., 2014). 67-92. 1, pp. (2013), Role Theory: Expectations, Identities, and Behaviors, Academic Press, New York, NY. (1986), Multiple identities: examining gender and marital status differences in distress, American Sociological Review, Vol. 41 No. Capital budgeting is concerned with the analysis of information required to make the necessary decisions related to capital expenditures. (1989), Careers, identities, and institutions: the legacy of the Chicago school of sociology, in Arthur, M.B., Hall, D.T. 19 No. 410-436. Thus, possible conflicts already discussed in the 1980s are still emphasized, in particular the independence-involvement problem (Byrne and Pierce, 2007; Lambert and Sponem, 2012; Pierce and ODea, 2003).
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