We comprehend that different foci and interests in organizations cause multiple identities. 44 No. (2013), An institutional perspective on the changes in management accountants professional role, 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. 5, pp. 127-140. . 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). It analyzes the principal bottlenecks and the problemsthey cause, and calculatestheir impact on revenue, profit, and cash flow. 1-40. Accordingly, case field studies show contradictory understandings between MAs and managers what business partnering means. 19-46. 1 No. *Brandau, M., Hoffjan, A. and Wmpener, A. 14 No. *Newman, M., Smart, C. and Vertinsky, I. 6. 8, pp. Taylor and Scapens (2016) as well as Hiller et al. (2016), The role of identity and image in shaping management accounting change, Accounting, Auditing and Accountability Journal, Vol. We identified 16 additional articles, resulting in a final sample of 64 peer-reviewed journal articles (Figure 3 summarizes the search process). (2011), Occupational identity, in Schwartz, S.J., Luyckx, K. and Vignoles, V.L. 34 No. Table 5 presents findings on individual aspects of the changing identities within the sample articles. *Emsley, D. (2005), Restructuring the management accounting function: a note on the effect of role involvement on innovativeness, Management Accounting Research, Vol. Published by Emerald Publishing Limited. *Friedman, A.L. 3, pp. *Hopper, T.M. finance managers), finance analyst, MAs, cost accountants, Manufacturing division of a multinational pharmaceuticals organization, 16 medium and large firms in the manufacturing sector, 36 semi-structured interviews with MAs and operations managers, 5 firms located in the same geographical region from different sectors with a workforce from 400 to 1,400, Accountants, managers, information system (IS) and line people, and some final enterprise resource planning (ERP) users; at different levels of the organization, Medium-sized firm in the pharmaceutical sector, 1 Spanish royal tobacco factory; state owned, monopolist, 251 of the MAs market of the Netherlands; all graduates from universities, Different sectors and firms in the Netherlands, 33 medium-large companies in Dublin, broad cross-section of industries, Randomly selected organizations registered in a commercial directory with more than 400 employees, 16 heads of management accounting, 4 CFOs, 9 Spanish and 9 German firms from 4 industries, 409 respondents for the cross-sectional sample and 95 for the longitudinal, 504 different organizations of different industries, most of them are medium-sized, 11 companies from mainly the manufacturing sector, 46 semi-structured interviews with the CFOs, MAs and managers, formal and informal meetings, internal company data, Case study about an organization operating in the consumer goods industry, located in a German-speaking country, 46 interviews with 43 top and operative managers and MAs, 1 international manufacturing firm, headquartered in Germany, Analysis of 161 job ads and 56 financial/finance accountants, Firms in the southeast of England in a variety of industry groups, 4 CFOs, 1 MA, 2 general managers, 1 consultant, 6 internationally operating firms, listed in Helsinki Stock Exchange, 16 CFOs, MAs, IT managers, and project managers; internal company data, Decentralized units of large and medium-sized firms in different industries, 18 interviews with accounting employees (e.g.
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