Two sides of the same coin: Identities and roles of management accountants?
Sprache des Vortragstitels:
82. Jahrestagung des VHB
Sprache des Tagungstitel:
Academic interest in the role change of management accountants has increased considerably during the past two decades. However, the abundant literature about the roles of management accountants has paid only im-plicitly attention to aspects of identity?only a few authors thematise the identity concept directly. Considering that role change implies identity reconstruction, it is valuable to analyse the literature from an identity perspec-tive. This paper systematically reviews the literature about the changing role of management accountants from an identity perspective, based on a conclusive sample of 62 peer-reviewed articles. We present a conceptual framework of external, organisational, and individual dynamics concerning identities of management account-ants. Moreover, a broad range of possible research implications is provided.