In the next step, we excluded all duplicates (816) and publications (1,882) containing no information about MAs changing identities and roles within the abstract. 9 No. The case study of Taylor and Scapens (2016) shows, for instance, that an unsatisfying identity can motivate individuals to promote changes toward a desired future identity. *Jrvenp, M. (2007), Making business partners: a case study on how management accounting culture was changed, European Accounting Review, Vol. Regarding all the requested competencies, MAs might perceive some of these as incompatible. Massaro, M., Dumay, J. and Guthrie, J. Conclusion. 3. On the one hand, identity conflicts are important because they show the need for change. 517-554. 15 No. 35 No. 24 No. (2014), The globalisation of a profession: comparative management accounting in emerging and developed countries, European J. 325-374. Because of contradictory findings regarding IT systems, we agree completely with Caglio (2003) and propose that more interpretive case studies about IT systems are required to identify their complex impacts. 2020, Tanja Wolf, Michael Kuttner, Birgit Feldbauer-Durstmller and Christine Mitter. But Ive got a basic idea management Accounting from this article. 41-65. 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. However, these relationships are not inherently peaceful, stable and relaxed. Managerialaccountinguses easy-to-understand techniques such as standard costing, marginal costing, project appraisal, and control accounting. Management Accounting Practices in the Hospitality Industry: A (1983), Multiple identities and psychological well-being: a reformulation and test of the social isolation hypothesis, American Sociological Review, Vol. Skorikov, V.B. Positive image and group identity can support individual self-concepts, whereas negative image and group identity can lead to low self-concepts. Furthermore, the discussion about stereotypes such as the bean counter (Bougen, 1994; Friedman and Lyne, 1997) and the increasing business orientation of MAs commences (Cooper, 1996; Granlund and Lukka, 1997, 1998). Furthermore, the vast majority of our sample publications were published since 2000 (51). Schwartz, S.J., Luyckx, K. and Vignoles, V.L. Moreover, findings indicate that the promoted business partner model challenges MAs if legislation and compliance require a higher level of control orientation. (1989), Occupational role dimensions: the profession of management accounting, The British Accounting Review, Vol. Thus, identity conflicts show the need for change, but indicate concurrently that the idea of business partnering is still not straightforward. Therefore, it is questioned how the compliance model can work with the business partner model (Byrne and Pierce, 2007) or how change is hindered by these conflicting priorities (Emsley and Chung, 2010). The bean counter stereotype as boring, preoccupied with costs, and attentive to details is often linked with a negative image (Bougen, 1994; Granlund and Lukka, 1998; Friedman and Lyne, 2001), whereas the business partner is presented as an attractive position and ideal among MAs themselves (Jrvinen, 2009; Karlsson et al., 2019a). (2000), Occupational identity of management accountants in britain and Germany, European Accounting Review, Vol. When role changes are propagated, there is not only an external legitimacy needed, but the professionals have to internalize a new role script (Goretzki et al., 2013; Jrvenp, 2001; Windeck et al., 2015; Yazdifar and Tsamenyi, 2005), which refers to the identity concept. 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). The literature illustrates a fragmented and contradictory picture of the MA. 3, pp. While roles are intensively discussed within academic literature, little is known about identity. The understanding of MAs identity is not restricted to the relationships to managers. *Endenich, C. (2014), Economic crisis as a driver of management accounting change: comparative evidence from Germany and Spain, Journal of Applied Accounting Research, Vol. 1, pp. Additionally, to managers as their focal audience, there is the relevance of a broader interaction context for MAs identities. 439-458. and Bremser, W.G. Burns and Baldvinsdottir (2005) describe the hybridization of MAs in their case study as relatively unproblematic, but call for case studies that allow investigating possible tensions and conflicts more in-depth. 1271-1296. Managerial accounting is a rearrangement of information on financial statements and depends on it for making decisions. 3, pp. Following Massaro et al. However, the information required to make managerial decisions depends completely on financial statements. and Gardner, W. (1996), Who is this We? This paper systematically reviews the literature on the changing role of MAs from an identity perspective, based on a conclusive sample of 64 articles. There are different bases of identity deriving from the membership of a social group (Hogg and Abrams, 1988; Stryker and Burke, 2000; Tajfel, 1978; Tajfel and Turner, 1979) or the occupation of a role (Burke and Tully, 1977; Stets and Burke, 2000; Stryker and Burke, 2000; Thoits, 1983, 1986). and Luyckx, K. (2011), Introduction: toward an integrative view of identity, in Schwartz, S.J., Luyckx, K. and Vignoles, V.L. 3, pp. (Eds), Handbook of Identity Theory and Research, Springer, New York, NY, pp. and Sheep, M.L. *Amilin, A. 2, pp. 178-199. 2, pp. 63 No. We take the opportunity in the conclusion of this work to perform a more high-level analysis of the topic of analysis. 565-589. 5, pp. Moreover, their identity is shaped in a broader context by different types of interactions and their perception of whether people, who are important to MAs, appreciate or disapprove a certain behavior (Goretzki and Messner, 2019). Visit emeraldpublishing.com/platformupdate to discover the latest news and updates, Answers to the most commonly asked questions here. Additionally, within each of these disciplines, different research streams have developed and there is a wide range of how identity can be conceptualized (Biddle, 2013; Kreiner et al., 2006; Stryker and Burke, 2000; Schwartz et al., 2011; Vignoles et al., 2011). 30 No. 34 No. This article is published under the Creative Commons Attribution (CC BY 4.0) licence. Tranfield, D., Denyer, D. and Smart, P. (2003), Towards a methodology for developing evidence-informed management knowledge by means of systematic review, British Journal of Management, Vol. Besides several disadvantages, it acts as a useful tool for better management of business. From a management perspective, identity is essential as it influences peoples attitudes and behaviors (Ashforth and Mael, 1989; Haslam and Ellemers, 2011). Accountancy tends to refer to the profession or practice of managing financial accounts, while accounting is more commonly used to describe the . However, these developments affect not only management accounting but also its task carrier, the management accountant (MA). The definition of "Occur" is happen; take place. 5. Cooperation, intuitions and understanding the business are essential for the future development of MAs (Endenich et al., 2017; Jrvenp, 2001; Pierce and ODea, 2003). For this reason, the paper analyzes and synthesizes the extant literature on MAs by conducting a systematic literature review following the methodology proposed by Tranfield et al. Our sample included just one paper discussing digitalization as a new challenge (Oesterreich and Teuteberg, 2019) and this calls for further research regarding the impacts of digitalization on the identities of MAs, e.g. MAs are not only affected by IT, but have taken an active part during introduction and development of information systems (Kaye, 1988). Provides data: It serves as a vital source of data for planning. Trend analysis and forecasting:This primarily deals with variations in product costs. The process generally implies the calculation and allocation of overhead charges, as well as the assessment of the direct costs related to the cost of goods sold (COGS). (2009), Shifting NPM agendas and management accountants occupational identities, Accounting, Auditing and Accountability Journal, Vol. 55 No. Pratt, M.G., Rockmann, K.W. The analyzed literature displays country-specific differences regarding the institutional environment and vocational training (Ahrens and Chapman, 2000; Brandau et al., 2014). 1, pp. The term management accountant does not necessarily signify a common mind-set. 8 No. Help. 1, pp. (2009), Identity Theory, Oxford University Press, New York, NY. (1996), Five aspects of accounting departments, work, Management Accounting Research, Vol. (Institute of Management Control and Consulting. It takes into accountqualitative information which cannot be measured in terms of money. 38, pp. But their scope and tools are completely different. 314-337. . 83-93. 4, 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. Management accounting helpswith these functionsin the following ways: 1. The main objective of managerial accounting is to assist the management of a company in efficiently performing its functions: planning, organizing, directing, and controlling. 767-801. 21 No. Exploring the background of strategic management accounting (SMA) The overwhelming interest and various research in strategic management accounting (SMA) started due to the widely published criticisms of traditional management accounting practices (MAP), which were mainly internal-focused and not strategically oriented. Hogg, M.A. *Byrne, S. and Pierce, B. Adoption and Benefits of Management Accounting Practices: An Inter 1234567891011 V. Peer Evaluation Form: Please truly evaluate the performance of all group members (including yourself) based on the contributions inconducting the case study. 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). 224-237. Regarding IT-competencies, Azan and Bollecker (2011) demonstrate the need for MAs to be able to use IT-systems competently. Amendments to the legislation, such as the implementation of the SarbanesOxley act or the tightening of external reporting rules through IFRS, lead to significant changes for MAs. 5 No. *Jrvinen, J. Burns, J., Warren, L. and Oliveira, J. Further studies (Granlund and Malmi, 2002; Jrvenp, 2007; Scapens and Jazayeri, 2003) claim that a new IT system can only offer an opportunity for change but is not solely decisive for a role or identity change. One of the primary Importance of management accounting is to provide organizations with data that can be used to make more informed decisions. Linton, R. (1936), The Study of Man: An Introduction, D. Appleton-Century Co., New York, NY, London. 71-88. Further articles explain that changes in the roles came along with changes in the perceptions of MAs themselves. External aspects such as professionalization, university education and research, legislation and compliance as well as the public image drive identity change. 411-446. 25-43. 3, pp. and Kabst, R. (2015), Controllers as business partners in managerial decision-making: attitude, subjective norm, and internal improvements, Journal of Accounting and Organizational Change, Vol. As the concept can be explained at an individual, collective or relational level, identity consists of self-chosen personal characteristics and beliefs about oneself, ones membership in groups as well as roles in relation to significant others (Vignoles et al., 2011). 237-249. Regarding legislation and compliance, more studies are needed to explain how business partnering can work with compliance and control requirements. 3, pp. 20 No. Interaction styles of MAs will change because of real-time analyses and decisions (Oesterreich and Teuteberg, 2019). MAs acting more as bookkeepers may judge this as a personal failure undermining their self. 14 No. Interestingly, as early as the 1980s, Hopper (1980) and Sathe (1983) highlighted possible conflicts caused, on the one hand, by the contribution to business decisions and involvement, and, on the other hand, by control and independence. This might result in a nested identity, meaning that MAs identify more with their colleagues onsite than with their profession in the organization (Granlund and Lukka, 1998; Horton and de Araujo Wanderley, 2018; Vaivio, 2004). First, there's bookkeeping. The investment comes with the analysis of the outcome where . Table 4 offers a synthesis of findings from the identified articles on organizational aspects of the changing identities. 74, pp. Glynn, M.A. However, recent findings of Byrne and Pierce (2018) extend the work on conflicts beyond the independenceinvolvement dilemma and display a broad range of conflicts caused by conflicting, ambiguous, over- and underloaded expectations of managers perceived by MAs. 16 No. *Morales, J. and Lambert, C. (2013), Dirty work and the construction of identity. Furthermore, the identity perspective offers new issues for management accounting research, practice and education such as nested identity, multiple or desired identities. As a result of this external template, MAs tend to perceive their identity in this propagated way, more or less independent from what they really do (Rieg, 2018). Little is still known about the individual aspects of MAs identities; thus, we follow Horton and de Araujo Wanderley (2018) and call for more efforts to understand multiple identities and identity conflicts.
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