Work identity and identification have generated a great deal of interest in the fields of
organizational psychology and organizational behavior. Given several theoretical …

Purpose Academic interest in role changes of management accountants (MAs) has
increased during the past two decades. Role changes imply identity reconstructions as they …

Purpose Integrated thinking is central to the International Integrated Reporting Council's
(IIRC's) integrated reporting (IR) framework, which is in turn is related to a potential …

Management scholars have long separated the study of work and diversity, assuming that
the nature of work itself is not affected by race or gender. Research on occupational …

In this paper we argue that theory, method, methodology, and knowledge gains in qualitative
field studies are intertwined through the ongoing hypothesis development in the field. We …

The paper theorises how a new actor of a firm can drive the institutionalisation of a new role
for management accountants. Drawing on institutional theory and using insights from a …

In this paper we outline a distinctive practice theory approach to considering the role of
management accounting in the constitution of organizations. Building on [Schatzki, TR …

The increasing digitisation of manufacturing and business environments across industries is
leading to a paradigm shift in expectations with respect to various job specifications within …

Management accountants have proven to be pivotal for introducing new forms of accounting
and reporting in companies to support managers in their decision-making process. The …

Recent years have witnessed a flurry of commentaries, mainly in the professional
accounting literature, on new business-oriented roles for management accountants. Often …