Inner struggle or identity fit – control configurations that improve management accountants’ sense of their identity

Janine Burghardt and Klaus Moeller

Journal of Accounting & Organizational Change, 2024, vol. 20, issue 6, 119-155

Abstract: Purpose - This study aims to investigate which configurations of organizational-level and group-level management controls support an identity fit for management accountants in the management accounting profession. It aims to complement recent qualitative management accounting research. This stream just begun to use role and identity theory to investigate role expectations, conflicts and coping strategies of management accountants when they struggle with their work identity. Design/methodology/approach - Based on configuration theory, this study uses a fuzzy-set qualitative comparative analysis to indicate all possible configurations of formal and informal management controls that improve management accountants’ sense of their identity in an organization. The analyses are based on the results of a cross-sectional survey of 277 management accountants from Germany, Austria, Switzerland and Liechtenstein. Findings - The results show that a strong group culture and high psychological safety at the group level are relevant conditions for a high identity fit. Further, the configurations differ regarding the career stages of management accountants. Originality/value - This study contributes to work identity research of management accountants and to research on formal and informal control configurations as a control package. It is of particular importance for various professions that are affected by role change, as from the findings on management accountants’ identity fit, implications can also be made for other organizational functions that need to engage in identity work.

Keywords: Management accountant; Identity fit; Formal and informal controls; Configuration theory; Fuzzy set qualitative comparative analysis (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-03-2023-0053

DOI: 10.1108/JAOC-03-2023-0053

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