Inner struggle or identity fit – control configurations that improve management accountants’ sense of their identity
Journal
Journal of Accounting & Organizational Change
ISSN
1832-5912
ISSN-Digital
1839-5473
Type
journal article
Date Issued
2024-06-12
Author(s)
Abstract
Purpose
This study aims to investigate which configurations of organizational-level and group-level management controls support an identity fit for management accountants in the management accounting profession. It aims to complement recent qualitative management accounting research. This stream just begun to use role and identity theory to investigate role expectations, conflicts and coping strategies of management accountants when they struggle with their work identity.
Design/methodology/approach
Based on configuration theory, this study uses a fuzzy-set qualitative comparative analysis to indicate all possible configurations of formal and informal management controls that improve management accountants’ sense of their identity in an organization. The analyses are based on the results of a cross-sectional survey of 277 management accountants from Germany, Austria, Switzerland and Liechtenstein.
Findings
The results show that a strong group culture and high psychological safety at the group level are relevant conditions for a high identity fit. Further, the configurations differ regarding the career stages of management accountants.
Originality/value
This study contributes to work identity research of management accountants and to research on formal and informal control configurations as a control package. It is of particular importance for various professions that are affected by role change, as from the findings on management accountants’ identity fit, implications can also be made for other organizational functions that need to engage in identity work.
This study aims to investigate which configurations of organizational-level and group-level management controls support an identity fit for management accountants in the management accounting profession. It aims to complement recent qualitative management accounting research. This stream just begun to use role and identity theory to investigate role expectations, conflicts and coping strategies of management accountants when they struggle with their work identity.
Design/methodology/approach
Based on configuration theory, this study uses a fuzzy-set qualitative comparative analysis to indicate all possible configurations of formal and informal management controls that improve management accountants’ sense of their identity in an organization. The analyses are based on the results of a cross-sectional survey of 277 management accountants from Germany, Austria, Switzerland and Liechtenstein.
Findings
The results show that a strong group culture and high psychological safety at the group level are relevant conditions for a high identity fit. Further, the configurations differ regarding the career stages of management accountants.
Originality/value
This study contributes to work identity research of management accountants and to research on formal and informal control configurations as a control package. It is of particular importance for various professions that are affected by role change, as from the findings on management accountants’ identity fit, implications can also be made for other organizational functions that need to engage in identity work.
Language
English
Keywords
Management accountant
Identity fit
Formal and informal controls
Configuration theory
Fuzzy set qualitative comparative analysis
HSG Classification
contribution to scientific community
Refereed
Yes
Volume
20
Number
6
Start page
119
End page
155
Subject(s)
Division(s)
File(s)![Thumbnail Image]()
open.access
Name
jaoc-03-2023-0053.pdf
Type
Main Article
Size
537.31 KB
Format
Adobe PDF
Checksum (MD5)
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