A review of the article of “What we know about management accountants’ changing identities“, using the argument and the Socratic Method: for advanced management accounting study
How to describe the article in Harvard
reference format?
The article
can be cited in Harvard reference format as follows:
Wolf, T.,
Kuttner, M., Feldbauer-Durstmüller, B. and Mitter, C., 2020. What we know about
management accountants’ changing identities and roles – a systematic literature
review. Journal of Accounting &
Organizational Change, 16(3), pp.311-347. https://doi.org/10.1108/JAOC-02-2019-0025.
Highlight the main
research issues and research objectives, 2 main academic theories used and the
main research methods used in this article.
Here is a summary of the main research issues,
research objectives, main academic theories used, and main research methods
applied in the article:
Main Research Issues:
- The changing identities and roles of
management accountants (MAs) over recent decades.
- The challenges MAs face due to external
pressures such as professional associations, organizational demands,
conflicting expectations, and technological progress.
- The fragmented and sometimes contradictory
nature of existing literature regarding these changes.
- Understanding not only role changes but also
identity reconstructions of MAs, focusing on how professionals internalize
new role scripts and gain legitimacy.
Research Objectives:
- To provide a comprehensive understanding of
the ongoing changes concerning management accountants by applying an
identity perspective.
- To systematically review the existing
literature on changing roles and identities of MAs.
- To develop a conceptual framework that
aggregates key factors influencing MAs’ identity and their changing
professional roles.
- To identify the impact of external
(professional and educational institutions) and internal (organizational
and individual) factors on MA identities.
Main Academic Theories Used:
- Identity Theory: Focused on internal, cognitive processes influencing management
accountants' identities, including their values, beliefs, motivations, and
norms.
- Role Theory:
Discussed in relation to identity theory, highlighting external
expectations and behaviors associated with the MA roles and the tensions
therein.
Other theories occasionally applied in the reviewed
literature include institutional theory, social identity theory, legitimacy
theory, and new institutional sociology as reported in the article’s overview
of applied theories.
Main Research Methods Used:
- A systematic literature review was
conducted following established methodologies (Tranfield et al., 2003;
Massaro et al., 2016) using keyword searches across seven academic
databases.
- The reviewed studies comprised:
- 7 conceptual/theoretical papers,
- 15 empirical quantitative studies,
- 38 empirical qualitative studies,
- 4 mixed-methods research papers.
- Data collection methods within the empirical studies
included interviews, surveys, and secondary data analysis such as archival
material and job advertisements.
- Studies were mostly cross-sectional, with a
minority longitudinal.
This combination of review methodology and
diversity of study types gives a broad synopsis of research trends and gaps
regarding management accountants’ identities and roles
Describe 2 main
empirical findings of the article?
The two main
empirical findings of the study are:
1.
Fragmented and Contradictory Changes in Management Accountants’
Identities and Roles:
The literature review reveals a fragmented and sometimes contradictory picture
regarding how management accountants’ identities and roles are changing. Rather
than a straightforward transition from one identity (e.g., traditional bean
counter) to another (e.g., business partner), the changes are complex,
multifaceted, and nonlinear. Multiple identities may coexist simultaneously,
including identity conflicts and hybrid identities. This complexity reflects
variations across contexts, organizational settings, and individual perceptions,
challenging the idea of a simple or uniform identity shift for MAs.
2.
Interconnectedness of Identity with External and Internal Factors
as Change Drivers:
The study finds that both external factors (such as professional associations,
educational institutions, legislation, and public image) and internal
organizational and individual factors (like organizational image,
decentralization, technological advances, competencies, and identity conflicts)
significantly influence MAs’ identity construction and reconstruction
processes. Identity changes are influenced through ongoing interactions between
these external, organizational, and individual levels, requiring MAs not only
to adapt external behaviors but also to internalize new role scripts. This
illustrates that identity and role enactment are deeply intertwined and
affected by context-specific factors.
These
findings emphasize that understanding MAs’ changing identities calls for a
nuanced approach that accounts for multiple identities, tensions, and the
influences of varied social, organizational, and personal dynamics rather than
viewing change as a linear progression.
Describe 3 main
claims of the article in terms of Toulmin's model of argument and then provide
a critical review of the article using the Socratic Method.
Below are three main claims from the article
formulated using Toulmin's model of argument (Claim, Grounds/Evidence, Warrant)
followed by a critical review of the article using the Socratic Method.
Three
Main Claims in Toulmin's Model
Claim 1: Management accountants’ identities and roles are
undergoing complex, fragmented, and often contradictory changes rather than a
simple linear transition from “bean counter” to “business partner.”
- Grounds/Evidence: The systematic review of 64 peer-reviewed articles shows diverse
and sometimes conflicting findings about the identity evolution of
management accountants, indicating coexistence of multiple identities,
hybrid roles, and ongoing identity conflicts (e.g., identity tensions
persisting over decades).
- Warrant: A
profession’s identity evolves through social, organizational, and
individual dynamics, which are inherently complex and multi-layered rather
than uniform or linear.
Claim 2: The identity of management accountants is
influenced by an interplay of external (professional associations, education,
legislation), organizational (image within the organization, decentralization),
and individual factors (competencies, identity conflicts).
- Grounds/Evidence: The conceptual framework and literature synthesis identify these
factors as drivers of identity reconstruction for MAs. Examples include
the role of professional bodies reinforcing normative identity templates,
organizational decentralization enabling nested or multiple identities,
and individual struggles with incompatible competencies and role
expectations.
- Warrant:
Identity is socially constructed and continuously negotiated within
multiple contextual layers; hence, influences at different levels shape
professional identity formation.
Claim 3: Focusing on identity from an internalized,
cognitive perspective offers novel insights beyond studying only external
behavior expectations, and this perspective reveals challenges such as identity
conflicts and multiplicity that are essential to understand management
accountants’ changing roles.
- Grounds/Evidence: The article notes few studies that explicitly examine identity
in-depth, yet those that do demonstrate the significance of internal
views, self-perceptions, and desired identities, revealing identity
tensions and conflicts when professional demands are incompatible or
evolving.
- Warrant:
Internal psychological and cognitive processes are foundational to how
professionals adapt and enact their roles; understanding these is crucial
for comprehending identity transformation.
Critical
Review Using the Socratic Method
Q1: What assumptions does the article make about
the concept of identity? The article assumes that identity is a socially
constructed, multi-dimensional, and dynamic phenomenon that can be understood
through an internal cognitive lens in tandem with role enactment. But what if
identity is more fixed or bounded by organizational expectations than the
article suggests? Could some identities be more resilient to change?
Q2: How well does the article support the claim
that multiple, hybrid, or conflicting identities exist among management
accountants? The article synthesizes empirical and conceptual
studies suggesting this, yet could it be that observed identity conflicts
reflect transitional phases rather than stable multiple identities? Is there
sufficient longitudinal evidence to differentiate temporary tension from
enduring identity multiplicity?
Q3: To what extent are the findings generalizable
across industries, countries, or organizational contexts?
The article notes a strong European focus and a dominance of large companies in
the sample. Could the identity changes differ significantly in smaller firms,
other regions, or different organizational cultures not sufficiently covered?
Does this limit the applicability of conclusions?
Q4: Does the focus on internalized identity
perspectives provide practical insights for management practice or education?
While the emphasis on internal perceptions offers rich understanding, does it
translate into actionable strategies for organizations or educators? What
interventions or changes can be derived from identity theory to support
management accountants through change?
Q5: Are there alternative explanations for changes
in role and identity not sufficiently considered?
For example, could economic pressures, technological determinism, or
institutional isomorphism be primary drivers rather than identity
reconstructions? How would integrating these perspectives alter the conclusions?
Q6: How does the article address potential
contradictions in the literature? The article acknowledges contradictions but
sometimes stops short of resolving or theorizing why these contradictions
exist. Could a more robust theoretical framework or meta-analysis shed light on
these discrepancies?
Q7: What further research directions does the
article propose, and are they sufficient? The article
calls for more interpretive studies on IT impacts, institutional influences,
and research in non-European contexts. Given the existing gaps, are these
suggestions sufficient to advance the field, or should the field adopt
radically different methodologies or interdisciplinary approaches?
Summary
of Critical Review
The paper provides a valuable, comprehensive
synthesis of literature on management accountants’ identities and roles using a
fresh identity lens. However, it assumes fluidity and multiplicity of identity
without fully examining the durability or fixed aspects of identity. The
generalizability is somewhat constrained by geographic and organizational
focus. While it surfaces important internal tensions and complexities, the
translation of these insights into proactive practical or educational
interventions is limited. Contradictions in the field are identified but not
thoroughly theorized, and alternative macro-level explanatory factors are
underexplored. Nevertheless, the paper lays a solid foundation and provokes
important questions for future research, particularly on the institutional and
technological factors influencing identity transformation.
Describe 2 main
research limitations of the article.
Two main
research limitations of the article are:
1.
Language and Publication Scope Restriction: The systematic literature review
is limited to English-language peer-reviewed journal articles. This exclusion
means relevant research published in other languages, practitioner journals,
non-peer-reviewed outlets, books, conference papers, or working papers were not
considered, potentially omitting valuable insights on management accountants’
changing identities and roles.
2.
Search Process and Subjectivity in Selection: The article acknowledges that
the choice of specific keywords and the exclusion process based on subjective
evaluations carry the risk of missing relevant publications. Despite careful
execution, this subjectivity in screening and selection may have limited the
comprehensiveness and completeness of the literature sample, possibly biasing
the findings
