The conclusion summarizes the findings and presents implications for research, practice and education as well as the limitations of the paper. Additionally, to managers as their focal audience, there is the relevance of a broader interaction context for MAs identities. Article. A research note, European Accounting Review, Vol. The sample starts with conflicts between independence and involvement of MAs (Hopper, 1980) and conflicts are still being discussed 40years later (Amilin, 2017; Byrne and Pierce, 2018; Horton and de Araujo Wanderley, 2018). Interaction styles of MAs will change because of real-time analyses and decisions (Oesterreich and Teuteberg, 2019). (2014), Business partnering: is it all that good?, Controlling and Management Review, Vol. *Baldvinsdottir, G.H., Burns, J., Nrreklit, H. and Scapens, R.W. books, conference papers, working papers) could also provide useful findings about MAs changing identities. Importance of Management Accounting | Strategies & Customer Satisfaction 4, pp. 8, pp. Professional associations and educational institutions can confine or support the understanding of identities. (2011), Accounting competencies and the changing role of accountants in emerging economies: the case of Romania, Accounting in Europe, Vol. 1, pp. and Sheep, M.L. 3, pp. Burke, P.J. 23 No. However, these relationships are not inherently peaceful, stable and relaxed. 13 No. Stryker, S. and Burke, P.J. According to Jrvinen (2009), the identity of MAs in organizations is associated with their image and perceived role change. Its scope is quite vast and includes several business operations. levels of collective identity and self representations, Journal of Personality and Social Psychology, Vol. Implications of information systems and digitalization as decisive issues are intensively debated in the literature sample (Jrvenp, 2007; Oesterreich and Teuteberg, 2019). Many findings underline difficulties for MAs in interpreting the expectations of managers and coping with tensions arising from situations where managers may not want such involvement (Amilin, 2017; Morales and Lambert, 2013; ten Rouwelaar et al., 2018). (Eds) (2011), Handbook of Identity Theory and Research, Springer, New York, NY. The term role is discussed in modern science since the work of Linton (1936), who defines role as a set of behaviors linked to the inhabited status. 2, pp. 3, pp. 4, pp. Social identity theory indicates clear connections between the identity and image of group members (Dutton and Dukerich, 1991; Gioia and Thomas, 1996; Taylor and Scapens, 2016).
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