Occupational identities of management accountants: the role of the IT system

Rafael Heinzelmann

Journal of Applied Accounting Research, 2018, vol. 19, issue 4, 465-482

Abstract: Purpose - The purpose of this paper is to investigate the impact of IT systems on occupational identities of management accountants. The author highlights the pivotal role of the IT system as a central reference point for organisational identity regulation and identity work. Design/methodology/approach - The paper is based on a qualitative case study approach. Findings - The IT system presents the central means of establishing appropriate behaviour in case organisation (“identity regulation”). At the same time, the IT system acts as a sense-giving device (“identity work”) – the central reference point for management accountants to make sense of their work. In addition, the system creates more dirty and unclean work (Morales and Lambert, 2013), producing dissonance between the business partner role and the organisational reality, which is resolved by relating dirty and unclean work through use of the SAP Enterprise Resource Planning (ERP) system. Research limitations/implications - The paper suggests to understand IT systems as an important driver of the management accounting work shaping the occupational identity of management accountants. Practical implications - The author aims to sensitise practitioners and organisations to the potential risks of relying too strongly on IT systems – a behaviour which can limit the professional judgement and business insight of management accountants. Originality/value - The author contributes to the discussion on how technological disruptions, e.g. ERP implementation, Big Data, business analytics, digitalisation, change management accountants’ identity and management accounting work. The author shows how organisations establish appropriate behaviour and how management accountants make sense upon dissonances between the professional ideals exemplified by business partner role and the organisational realities.

Keywords: IT systems; Management accountants; Organizational control; Clean/Dirty work; Identity regulation and work; Occupational identities and roles (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaarpp:jaar-05-2017-0059

DOI: 10.1108/JAAR-05-2017-0059

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