Organizational and individual aspects of management accountants’ image, role and identity
| Employers | Operational managers | Management accountants |
|---|---|---|
| Image as impression and representation of a group Influencing identity, linked to personal characteristics and abilities Should be aligned with role demands | Role as expectations describing expected goals, activities and behavior. Linked to personal abilities and characteristics Influencing image and identity | Identity influenced by image and role expectations, identity influencing image Dependent on personal abilities and characteristics |
| Branded image as a strategic business partner • A “high caliber” strategic business leader-type management accountant with a leadership capital such as strategic leadership, integrity, self-efficacy and stewardship •Ability to create value and social skills to appeal to and achieve constructive dialogue with various stakeholders Aimed to attract the best possible candidates but was not aligned with role demands described by operational managers | External expectations as an operational business partner • “Last defender of business”, “Business supporter”, “Intelligence service provider”, “Action-oriented businessperson” • The close interaction with business and operational managers focusing on operational topics Image as a strategic business partner was perceived as branding, not reflecting the reality of the current role Current role was partially seen, contrary to expectations, as a “number-cruncher” | The desired identity as an operational business partner, actual identity moving toward a number-cruncher • The image both supported (positive and desired) and challenged (distanced from reality) the identity construction • Expectations for tight and close interaction with operational managers positively influenced • Too high expectations led to role overload, incompatible expectations led to role conflicts • Difficulties reconciling the various demands to construct their identity led to identity conflict Root causes of challenges: reduced resources, lack of time, contradictory expectations and commitments |
| Employers | Operational managers | Management accountants |
|---|---|---|
| Image as impression and representation of a group | Role as expectations describing expected goals, activities and behavior. Linked to personal abilities and characteristics | Identity influenced by image and role expectations, identity influencing image |
| Branded image as | External expectations as | The desired identity as |
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