The mobilisation of self-created workplace artifacts for management accountants’ identity work

IF 4.2 2区管理学 Q1 BUSINESS, FINANCE

Management Accounting Research Pub Date : 2024-10-19 DOI:10.1016/j.mar.2024.100915

Ferdinand Kunzl

引用次数: 0

Abstract

This paper investigates how self-created workplace artifacts complement management accountants’ identity work towards managers. Analysing qualitative data collected in three organisations, I illustrate how self-created artifacts can support management accountants in establishing identity-compatible interactions with managers through (1) mediating interactions and (2) formalising the division of tasks. Moreover, I suggest that producing artifacts that are both occupations-generic and speaking (Cacciatori, 2012) can support management accountants in establishing such identity-compatible interactions. By introducing self-created artifacts as an additional resource for identity work, this paper nuances our knowledge of how management accountants navigate towards the achievement of (fragile) identity aspirations. Moreover, it improves our understanding of the dynamics between workplace artifacts and management accountants’ identity (work), emphasising how artifacts can play a central and active role in this regard.

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为管理会计师的身份识别工作调动自己创造的工作场所工件

本文研究了自我创造的工作场所工件如何补充管理会计师对管理者的身份工作。通过分析从三个组织中收集的定性数据，我说明了自我创建的工件如何支持管理会计师通过(1)调解交互和(2)形式化任务分工，与经理建立身份兼容的交互。此外，我建议制作既具有职业通用性又具有说话性的工件（Cacciatori, 2012），可以支持管理会计师建立这种身份兼容的交互。通过引入自我创造的工件作为身份工作的额外资源，本文细微地改变了我们对管理会计师如何引导实现（脆弱的）身份愿望的认识。此外，它提高了我们对工作场所工件和管理会计师身份（工作）之间动态关系的理解，强调了工件如何在这方面发挥核心和积极的作用。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Management Accounting Research Multiple-

CiteScore

7.10

自引率

4.30%

发文量

期刊介绍： Management Accounting Research aims to serve as a vehicle for publishing original research in the field of management accounting. Its contributions include case studies, field work, and other empirical research, analytical modelling, scholarly papers, distinguished review articles, comments, and notes. It provides an international forum for the dissemination of research, with papers written by prestigious international authors discussing and analysing management accounting in many different parts of the world.