Identity work of management accountants in a merger: The construction of identity in liminal space

In response to calls for research on the ways in which management accountants make sense of their professional identities in organisational disruptions, this paper explores their identity work during a merger. Drawing on a case study of a merger between two Dutch banks, the paper examines their identity work as they found themselves in a liminal state – i.e. “betwixt and between” workplace identities. The paper identifies two types of identity work in a merger. Inside-out identity work was the process of identity negotiation through which each partnering group sought to make sense of their own distinctive liminal experiences. This type of identity work brought about intra- and inter-professional conflict. By contrast, outside-in identity work was founded on intergroup bases of identification, which were authenticated by credible role-models. This type of identity work gave rise to the construction of a superordinate workplace identity through which incoherent workplace identities could co-exist with shared intergroup identities. The paper contributes to the literature by highlighting the persistence of incoherent identity positions of management accountants in a merger and the intergroup struggles this generates. Moreover, it illuminates the processes through which these positions can ultimately be brought closer together.