Table 2. Characteristics of the sample...

Table 2.

Characteristics of the sample articles

		Article type			Data collection			Time frame			Sample information
No.	Author(s), year	Empirical/quantitative	Empirical/qualitative	Conceptual/theoretical	Survey	Interviews	Secondary data	Year(s)	Cross-sectional	Longitudinal	Size and description	Firm information	Country(ies) of research	Applied theories
1	Ahrens and Chapman (2000)		✓			✓		n.a.	✓		34 German and 30 British spans of careers (ranging from 3 months to 20 years); all interviewees possess a university degree	17 German and 12 British firms operating in a wide range of industries	Germany, Great Britain	n.a.
2	Albu et al. (2011)	✓					✓	2007–2009	✓		300 job-offer announcements for accounting positions on Romanian websites over three equally time periods in three years	n.a.	Romania	n.a.
3	Amilin (2017)	✓			✓			n.a.	✓		122 MAs	Public firms in Jakarta	Indonesia	n.a.
4	Aver and Cadez (2009)	✓			✓			n.a.	✓		193 chief financial officers (CFOs) or heads of management accounting	193 out of the 500 largest Slovenian firms from all industries	Slovenia	n.a.
5	Azan and Bollecker (2011)		✓				✓	2004–2005	✓		Analysis of 200 job ads	French and international firms/organizations	France	n.a.
6	Baldvinsdottir (2009)			✓										Institutional theory
7	Baldvinsdottir et al. (2009)		✓				✓	1975–2007		✓	Analysis of 25 accounting software adverts in the CIMA journal	n.a.	n.a.	Sociological theory
8	Bougen (1994)			✓										n.a.
9	Boyns and Edwards (1997)		✓				✓	n.a.		✓	n.a.	1 iron-making company	Great Britain	n.a.
10	Brandau et al. (2014)		✓			✓	✓	n.a.	✓		MAs and senior finance executives; work experience from 3 to 29 years; all interviewees possess a university degree	14 Brazilian and 14 German firms, similar industry, size, and capital market orientation	Germany, Brazil	Contingency theory, institutional isomorphism
11	Burns and Baldvinsdottir (2005)		✓			✓	✓	5 years (mid to late 1990s)		✓	24 interviews with members of the management (e.g. finance managers), finance analyst, MAs, cost accountants	Manufacturing division of a multinational pharmaceuticals organization	United Kingdom	Institutional theory
12	Byrne and Pierce (2007)		✓			✓		2004	✓		18 financial and 18 operating managers	16 medium and large firms in the manufacturing sector	Ireland	Contingency and role theory
13	Byrne and Pierce (2018)		✓			✓	✓	n.a.	✓		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	n.a.	Role theory
14	Caglio (2003)		✓			✓	✓	1999–2000	✓		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	Italy	Structuration theory
15	Carmona et al. (1997)		✓				✓	n.a.		✓	n.a.	1 Spanish royal tobacco factory; state owned, monopolist	Spain	Power/knowledge framework
16	Cooper (1996)			✓										n.a.
17	de Loo et al. (2011)	✓			✓		✓	2007	✓		251 of the MAs’ market of the Netherlands; all graduates from universities	Different sectors and firms in the Netherlands	The Netherlands	n.a.
18	Edwards et al. (1995)		✓				✓	1690–1900		✓	n.a.	1 coal and iron making company	Great Britain	n.a.
19	Emsley (2005)	✓	✓		✓	✓		n.a.	✓		33 MAs	33 medium-large companies in Dublin, broad cross-section of industries	Ireland	n.a.
20	Emsley and Chung (2010)	✓			✓	✓		n.a.	✓		40 MAs	Randomly selected organizations registered in a commercial directory with more than 400 employees	n.a.	n.a.
21	Endenich (2014)		✓			✓	✓	n.a.	✓		16 heads of management accounting, 4 CFOs	9 Spanish and 9 German firms from 4 industries	Spain, Germany	n.a.
22	Endenich et al. (2017)		✓			✓		n.a.	✓		16 heads of management accounting, 4 CFOs	9 Spanish and 9 German firms from 4 industries	Spain, Germany	Actor-network theory
23	Erhart et al. (2017)	✓			✓			2008–2012	✓	✓	409 respondents for the cross-sectional sample and 95 for the longitudinal	504 different organizations of different industries, most of them are medium-sized	n.a.	n.a.
24	Friedman and Lyne (1997)		✓			✓		n.a.	✓		34 MAs and non-MAs	11 companies from mainly the manufacturing sector	USA, England, Ireland, the Netherlands	n.a.
25	Friedman and Lyne (2001)			✓										n.a.
26	Goretzki and Messner (2019)		✓			✓	✓	2012–2015	✓		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	n.a.	n.a.
27	Goretzki et al. (2013)		✓			✓		2009–2010	✓		46 interviews with 43 top and operative managers and MAs	1 international manufacturing firm, headquartered in Germany	Germany	Institutional theory
28	Graham et al. (2012)	✓	✓		✓	✓	✓	n.a.	✓		Analysis of 161 job ads and 56 financial/finance accountants	Firms in the southeast of England in a variety of industry groups	England	n.a.
29	Granlund and Lukka (1997)		✓			✓		1995–1996	✓		4 CFOs, 1 MA, 2 general managers, 1 consultant	6 internationally operating firms, listed in Helsinki Stock Exchange	Finland	Institutional isomorphism
30	Granlund and Lukka (1998)		✓			✓		1995–1996	✓		8 CFOs, MAs and managers	6 internationally operating firms, listed in Helsinki Stock Exchange	Finland	Institutional isomorphism
31	Granlund and Malmi (2002)		✓			✓		1999–2000	✓		16 CFOs, MAs, IT managers, and project managers; internal company data	10 firms from different industries	Finland	n.a.
32	Hartmann and Maas (2011)	✓			✓			n.a.	✓		134 MAs	Decentralized units of large and medium-sized firms in different industries	The Netherlands	n.a.
33	Heinzelmann (2018)		✓			✓	✓	2010	✓		18 interviews with accounting employees (e.g. CFO, MAs) at three firm locations in three countries	1 family-owned manufacturing company in the wood-processing industry and subsidiaries	Austria, United Kingdom, France	Framework of identity regulation and work
34	Hiller et al. (2014)	✓			✓			2010–2011	✓		188 respondents, most of them heads of management accounting	n.a.	Germany, Austria, Switzerland	Social identity theory
35	Hopper (1980)		✓			✓		n.a.	✓		12 MAs	6 firms in 6 different industries	England	n.a.
36	Horton and de Araujo Wanderley (2018)			✓										Social identity theory
37	Jack and Kholeif (2008)		✓			✓	✓	2003–2005	✓		ERP project team members, management information systems (MIS) managers and component managers	1 industrial agency	Egypt	Strong structuration theory
38	Järvenpää (2001)		✓			✓		1996–2001		✓	Heads of different departments; internal company data	1 major business group of a global and focused high-tech company	Finland, international	Framework of competencies, organizational and social theories
39	Järvenpää (2007)		✓			✓		1996–2001		✓	Heads of different departments; internal company data	1 major business group of a global and focused high-tech company	Finland, international	Cultural theories
40	Järvinen (2009)		✓			✓		2005–2006	✓		17 MAs, 5 physicians involved in management accounting tasks, 2 management consultants; archive material	Finland’s five university hospital districts	Finland	Identity regulation
41	Joshi and Bremser (2004)	✓			✓			n.a.	✓		21 head/chief accountants, 15 MAs/finance managers	36 firms from the website “Major Companies Directories,” the majority listed in the Bahrain stock exchange	Bahrain	n.a.
42	Karlsson et al. (2019a)		✓			✓	✓	2014–2015	✓		15 interviews with the CFO, MAs and project managers, observations and company data	Swedish high-tech minerals group	Sweden	Institutional theory
43	Karlsson et al. (2019b)		✓			✓	✓	n.a.	✓		9 interviews with MAs, project managers and the CFO, documents and direct observations	Swedish mining corporation	Sweden	Pragmatic constructivism
44	Kaye (1988)			✓										n.a.
45	Lambert and Pezet (2011)		✓			✓		n.a.	✓		10 interviews with MAs at different hierarchical levels, accountants and the CFO complemented by secondary data	1 leading automobile equipment manufacturer with 125 production sites all over the world in 2007	n.a.	n.a.
46	Lambert and Sponem (2012)		✓			✓	✓	n.a.	✓		73 MAs and operational managers; archive materials	10 large firms in a large range of industries	France, the Netherlands, Sweden, Switzerland	n.a.
47	Mistry et al. (2014)	✓	✓		✓	✓		n.a.	✓		Survey data from 26 MAs and interview data from 4 MAs	Various organizations from different industries	New Zealand	Legitimacy theory
48	Morales (2019)		✓			✓	✓	n.a.	✓		45 interviews with 48 people (29 MAs) and observations	Various organizations and industries	n.a.	n.a.
49	Morales and Lambert (2013)		✓			✓		n.a.		✓	Financial management team (21 members); different positions and different span of careers	1 industrial subsidiary of a diversified international group	France	Moral division of labor
50	Mouritsen (1996)	✓			✓			n.a.	✓		370 CFOs and MAs	370 of the 800 largest Danish firms	Denmark	n.a.
51	Newman et al. (1989)	✓	✓		✓	✓		n.a.	✓		134 MAs, 12 senior financial executives	Corporations throughout British Columbia and large companies with head offices in British Columbia	Canada	n.a.
52	Oesterreich and Teuteberg (2019)	✓					✓	2018	✓		2,331 member profiles of German management accounting professionals in XING	DAX and MDAX companies	Germany	n.a.
53	Pierce and O’Dea (2003)		✓			✓		n.a.	✓		Managers and MAs	11 companies from the manufacturing and sales sector	n.a.	n.a.
54	Rieg (2018)	✓			✓			2014	✓		183 MAs	Different sized German firms	Germany	Social identity theory, identity theory
55	Sathe (1983)			✓										n.a.
56	Scapens and Jazayeri (2003)		✓			✓		1993–1999		✓	Several interviews with employees being part of the ERP system implementation team (e.g. MAs)	European division of a large US multinational	Europe, US	n.a.
57	Suhaimi et al. (2016)		✓			✓	✓	n.a.	✓		2 CFOs and 2 IT managers	2 firms from the construction and property development sector	Malaysia	n.a.
58	Taylor and Scapens (2016)		✓			✓	✓	2000–2005		✓	33 interviews with 25 store managers, system analysts, and accountants	1 leading UK-based department store retailer	United Kingdom	Institutional framework
59	ten Rouwelaar et al. (2018)	✓			✓			n.a.	✓		119 MAs	77 different organization with at least 50 employees from different sectors	The Netherlands	Contingency theory
60	Vaivio (2004)		✓			✓	✓	1992–1995		✓	n.a.	1 chemicals company	Great Britain	Theory of organizational knowledge creation and learning
61	Vaivio and Kokko (2006)		✓			✓		2004	✓		4 CFOs, 3 business MAs, 1 logistics MA	6 Finnish companies in different industries	Finland	n.a.
62	Windeck et al. (2015)		✓			✓		2009	✓		43 managers and MAs from different countries	1 German manufacturing firm, present in 34 countries	International, mainly Germany	Actor-network theory
63	Yazdifar et al. (2008)	✓			✓			n.a.	✓		279 MAs of the CIMA, UK	117 independent and 162 dependent organizations, mainly in manufacturing industry	Great Britain	n.a.
64	Yazdifar and Tsamenyi (2005)	✓			✓			n.a.	✓		279 MAs of the CIMA, UK	117 independent and 162 dependent organizations, mainly in manufacturing industry	Great Britain	New institutional sociology
Total (if available)		19	42	7	17	38	24		46	12

		Article type			Data collection			Time frame			Sample information
No.	Author(s), year	Empirical/quantitative	Empirical/qualitative	Conceptual/theoretical	Survey	Interviews	Secondary data	Year(s)	Cross-sectional	Longitudinal	Size and description	Firm information	Country(ies) of research	Applied theories
1	Ahrens and Chapman (2000)		✓			✓		n.a.	✓		34 German and 30 British spans of careers (ranging from 3 months to 20 years); all interviewees possess a university degree	17 German and 12 British firms operating in a wide range of industries	Germany,Great Britain	n.a.
2	Albu et al. (2011)	✓					✓	2007–2009	✓		300 job-offer announcements for accounting positions on Romanian websites over three equally time periods in three years	n.a.	Romania	n.a.
3	Amilin (2017)	✓			✓			n.a.	✓		122 MAs	Public firms in Jakarta	Indonesia	n.a.
4	Aver and Cadez (2009)	✓			✓			n.a.	✓		193 chief financial officers (CFOs) or heads of management accounting	193 out of the 500 largest Slovenian firms from all industries	Slovenia	n.a.
5	Azan and Bollecker (2011)		✓				✓	2004–2005	✓		Analysis of 200 job ads	French and international firms/organizations	France	n.a.
6	Baldvinsdottir (2009)			✓										Institutional theory
7	Baldvinsdottir et al. (2009)		✓				✓	1975–2007		✓	Analysis of 25 accounting software adverts in the CIMA journal	n.a.	n.a.	Sociological theory
8	Bougen (1994)			✓										n.a.
9	Boyns and Edwards (1997)		✓				✓	n.a.		✓	n.a.	1 iron-making company	Great Britain	n.a.
10	Brandau et al. (2014)		✓			✓	✓	n.a.	✓		MAs and senior finance executives; work experience from 3 to 29 years; all interviewees possess a university degree	14 Brazilian and 14 German firms, similar industry, size, and capital market orientation	Germany,Brazil	Contingencytheory, institutional isomorphism
11	Burns and Baldvinsdottir (2005)		✓			✓	✓	5 years (mid to late 1990s)		✓	24 interviews with members of the management (e.g. finance managers), finance analyst, MAs, cost accountants	Manufacturing division of a multinational pharmaceuticals organization	United Kingdom	Institutional theory
12	Byrne and Pierce (2007)		✓			✓		2004	✓		18 financial and 18 operating managers	16 medium and large firms in the manufacturing sector	Ireland	Contingency and role theory
13	Byrne and Pierce (2018)		✓			✓	✓	n.a.	✓		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	n.a.	Role theory
14	Caglio (2003)		✓			✓	✓	1999–2000	✓		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	Italy	Structurationtheory
15	Carmona et al. (1997)		✓				✓	n.a.		✓	n.a.	1 Spanish royal tobacco factory; state owned, monopolist	Spain	Power/knowledge framework
16	Cooper (1996)			✓										n.a.
17	de Loo et al. (2011)	✓			✓		✓	2007	✓		251 of the MAs’ market of the Netherlands; all graduates from universities	Different sectors and firms in the Netherlands	The Netherlands	n.a.
18	Edwards et al. (1995)		✓				✓	1690–1900		✓	n.a.	1 coal and iron making company	Great Britain	n.a.
19	Emsley (2005)	✓	✓		✓	✓		n.a.	✓		33 MAs	33 medium-large companies in Dublin, broad cross-section of industries	Ireland	n.a.
20	Emsley and Chung (2010)	✓			✓	✓		n.a.	✓		40 MAs	Randomly selected organizations registered in a commercial directory with more than 400 employees	n.a.	n.a.
21	Endenich (2014)		✓			✓	✓	n.a.	✓		16 heads of management accounting, 4 CFOs	9 Spanish and 9 German firms from 4 industries	Spain,Germany	n.a.
22	Endenich et al. (2017)		✓			✓		n.a.	✓		16 heads of management accounting, 4 CFOs	9 Spanish and 9 German firms from 4 industries	Spain,Germany	Actor-networktheory
23	Erhart et al. (2017)	✓			✓			2008–2012	✓	✓	409 respondents for the cross-sectional sample and 95 for the longitudinal	504 different organizations of different industries, most of them are medium-sized	n.a.	n.a.
24	Friedman and Lyne (1997)		✓			✓		n.a.	✓		34 MAs and non-MAs	11 companies from mainly the manufacturing sector	USA, England, Ireland, the Netherlands	n.a.
25	Friedman and Lyne (2001)			✓										n.a.
26	Goretzki and Messner (2019)		✓			✓	✓	2012–2015	✓		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	n.a.	n.a.
27	Goretzki et al. (2013)		✓			✓		2009–2010	✓		46 interviews with 43 top and operative managers and MAs	1 international manufacturing firm, headquartered in Germany	Germany	Institutional theory
28	Graham et al. (2012)	✓	✓		✓	✓	✓	n.a.	✓		Analysis of 161 job ads and 56 financial/finance accountants	Firms in the southeast of England in a variety of industry groups	England	n.a.
29	Granlund and Lukka (1997)		✓			✓		1995–1996	✓		4 CFOs, 1 MA, 2 general managers, 1 consultant	6 internationally operating firms, listed in Helsinki Stock Exchange	Finland	Institutionalisomorphism
30	Granlund and Lukka (1998)		✓			✓		1995–1996	✓		8 CFOs, MAs and managers	6 internationally operating firms, listed in Helsinki Stock Exchange	Finland	Institutionalisomorphism
31	Granlund and Malmi (2002)		✓			✓		1999–2000	✓		16 CFOs, MAs, IT managers, and project managers; internal company data	10 firms from different industries	Finland	n.a.
32	Hartmann and Maas (2011)	✓			✓			n.a.	✓		134 MAs	Decentralized units of large and medium-sized firms in different industries	The Netherlands	n.a.
33	Heinzelmann (2018)		✓			✓	✓	2010	✓		18 interviews with accounting employees (e.g. CFO, MAs) at three firm locations in three countries	1 family-owned manufacturing company in the wood-processing industry and subsidiaries	Austria, United Kingdom, France	Framework ofidentity regulation and work
34	Hiller et al. (2014)	✓			✓			2010–2011	✓		188 respondents, most of them heads of management accounting	n.a.	Germany, Austria,Switzerland	Social identitytheory
35	Hopper (1980)		✓			✓		n.a.	✓		12 MAs	6 firms in 6 different industries	England	n.a.
36	Horton and de Araujo Wanderley (2018)			✓										Social identity theory
37	Jack and Kholeif (2008)		✓			✓	✓	2003–2005	✓		ERP project team members, management information systems (MIS) managers and component managers	1 industrial agency	Egypt	Strong structuration theory
38	Järvenpää (2001)		✓			✓		1996–2001		✓	Heads of different departments; internal company data	1 major business group of a global and focused high-tech company	Finland, international	Framework of competencies, organizational and social theories
39	Järvenpää (2007)		✓			✓		1996–2001		✓	Heads of different departments; internal company data	1 major business group of a global and focused high-tech company	Finland, international	Cultural theories
40	Järvinen (2009)		✓			✓		2005–2006	✓		17 MAs, 5 physicians involved in management accounting tasks, 2 management consultants; archive material	Finland’s five university hospital districts	Finland	Identity regulation
41	Joshi and Bremser (2004)	✓			✓			n.a.	✓		21 head/chief accountants, 15 MAs/finance managers	36 firms from the website “Major Companies Directories,” the majority listed in the Bahrain stock exchange	Bahrain	n.a.
42	Karlsson et al. (2019a)		✓			✓	✓	2014–2015	✓		15 interviews with the CFO, MAs and project managers, observations and company data	Swedish high-tech minerals group	Sweden	Institutional theory
43	Karlsson et al. (2019b)		✓			✓	✓	n.a.	✓		9 interviews with MAs, project managers and the CFO, documents and direct observations	Swedish mining corporation	Sweden	Pragmatic constructivism
44	Kaye (1988)			✓										n.a.
45	Lambert and Pezet (2011)		✓			✓		n.a.	✓		10 interviews with MAs at different hierarchical levels, accountants and the CFO complemented by secondary data	1 leading automobile equipment manufacturer with 125 production sites all over the world in 2007	n.a.	n.a.
46	Lambert and Sponem (2012)		✓			✓	✓	n.a.	✓		73 MAs and operational managers; archive materials	10 large firms in a large range of industries	France, the Netherlands, Sweden, Switzerland	n.a.
47	Mistry et al. (2014)	✓	✓		✓	✓		n.a.	✓		Survey data from 26 MAs and interview data from 4 MAs	Various organizations from different industries	New Zealand	Legitimacy theory
48	Morales (2019)		✓			✓	✓	n.a.	✓		45 interviews with 48 people (29 MAs) and observations	Various organizations and industries	n.a.	n.a.
49	Morales and Lambert (2013)		✓			✓		n.a.		✓	Financial management team (21 members); different positions and different span of careers	1 industrial subsidiary of a diversified international group	France	Moral division of labor
50	Mouritsen (1996)	✓			✓			n.a.	✓		370 CFOs and MAs	370 of the 800 largest Danish firms	Denmark	n.a.
51	Newman et al. (1989)	✓	✓		✓	✓		n.a.	✓		134 MAs, 12 senior financial executives	Corporations throughout British Columbia and large companies with head offices in British Columbia	Canada	n.a.
52	Oesterreich and Teuteberg (2019)	✓					✓	2018	✓		2,331 member profiles of German management accounting professionals in XING	DAX and MDAX companies	Germany	n.a.
53	Pierce and O’Dea (2003)		✓			✓		n.a.	✓		Managers and MAs	11 companies from the manufacturing and sales sector	n.a.	n.a.
54	Rieg (2018)	✓			✓			2014	✓		183 MAs	Different sized German firms	Germany	Social identity theory, identity theory
55	Sathe (1983)			✓										n.a.
56	Scapens and Jazayeri (2003)		✓			✓		1993–1999		✓	Several interviews with employees being part of the ERP system implementation team (e.g. MAs)	European division of a large US multinational	Europe, US	n.a.
57	Suhaimi et al. (2016)		✓			✓	✓	n.a.	✓		2 CFOs and 2 IT managers	2 firms from the construction and property development sector	Malaysia	n.a.
58	Taylor and Scapens (2016)		✓			✓	✓	2000–2005		✓	33 interviews with 25 store managers, system analysts, and accountants	1 leading UK-based department store retailer	UnitedKingdom	Institutional framework
59	ten Rouwelaar et al. (2018)	✓			✓			n.a.	✓		119 MAs	77 different organization with at least 50 employees from different sectors	The Netherlands	Contingency theory
60	Vaivio (2004)		✓			✓	✓	1992–1995		✓	n.a.	1 chemicals company	Great Britain	Theory of organizational knowledge creation and learning
61	Vaivio and Kokko (2006)		✓			✓		2004	✓		4 CFOs, 3 business MAs, 1 logistics MA	6 Finnish companies in different industries	Finland	n.a.
62	Windeck et al. (2015)		✓			✓		2009	✓		43 managers and MAs from different countries	1 German manufacturing firm, present in 34 countries	International, mainly Germany	Actor-network theory
63	Yazdifar et al. (2008)	✓			✓			n.a.	✓		279 MAs of the CIMA, UK	117 independent and 162 dependent organizations, mainly in manufacturing industry	Great Britain	n.a.
64	Yazdifar and Tsamenyi (2005)	✓			✓			n.a.	✓		279 MAs of the CIMA, UK	117 independent and 162 dependent organizations, mainly in manufacturing industry	Great Britain	New institutional sociology
Total (if available)		19	42	7	17	38	24		46	12

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