Table 3.

External aspects of the changing identities

SubclusterFindingsAuthor(s), year
Professional associations and educational institutions… act as change driversByrne and Pierce (2007), Granlund and Malmi (2002), Vaivio and Kokko (2006) 
…occupy different positions in various countries which results in low or high recognition as a professionAhrens and Chapman (2000), Brandau et al. (2014), Goretzki et al. (2013), Goretzki and Messner (2019), Lambert and Pezet (2011) 
… influence identity and statements of MAsAhrens and Chapman (2000) 
… are essential for identity reconstructionGoretzki et al. (2013) 
… support the diffusion of the business partner which has developed as a legitimate template for MAsGoretzki et al. (2013), Rieg (2018) 
… improve purposively the status of professionals in order to distance modern MAs from bean countersFriedman and Lyne (2001), Goretzki et al. (2013) 
Legislation and compliance… influence MAs’ orientation and daily workByrne and Pierce (2007), de Loo et al. (2011) 
… are less discussed but can hinder change of MAsEmsley and Chung (2010) 
 … may not work with the business partner modelByrne and Pierce (2007) 
 … may raise conflicts between management support on the one hand and compliance and control orientation on the other handByrne and Pierce (2018), Carmona et al. (1997), Hopper (1980), Sathe (1983) 
Public image… is closely linked to identityByrne and Pierce (2007), Morales and Lambert (2013), Taylor and Scapens (2016) 
 … is changing positively (from a historical viewpoint)Baldvinsdottir et al. (2009), Granlund and Lukka (1997) 
 … focuses on the bean counter stereotype as a dominant representation of MAsFriedman and Lyne, 2001 
 …is influenced by negative descriptions of the bean counter imageBougen (1994), Granlund and Lukka (1997), Granlund and Lukka (1998), Friedman and Lyne (2001), Morales and Lambert (2013), Hiller et al. (2014) 
 … of the business partner appears attractiveJärvinen (2009), Karlsson et al. (2019a) 
 … influences the image of MAs within organizationsJärvinen (2009), Morales and Lambert (2013) 

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