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Academic interest in role changes of management accountants (MAs) has increased during the past two decades. Role changes imply identity reconstructions as they do not only require an external legitimacy, but professionals have to internalize a new role script. Thus, this paper aims to contribute to a comprehensive understanding of the ongoing changes concerning MAs by providing an identity perspective.

This paper systematically reviews the literature on the changing role of MAs from an identity perspective, based on a conclusive sample of 64 articles.

This review identified several external factors such as professional associations and educational institutions as well as organizational and individual factors that impact MAs’ identity and act as change drivers. MAs’ identity is linked with their image in the public and within the organization and is challenged by increasing demands, conflicting expectations and technological progress. Hence, the literature sample illustrates a fragmented and contradictory picture regarding the changes of MAs’ identities and roles and displays that the idea of a simple movement from one identity to another is misleading. Furthermore, the identity perspective offers new issues for management accounting research, practice and education such as nested identity, multiple or desired identities.

To the best of the authors’ knowledge, this study is the first to review the literature of MAs’ changing identities and roles from an identity perspective. This perspective enables a novel focus on internal views, perceptions and internalized meanings of MAs connected with their role instead of exclusively debating changed external behavior expectations.

Despite the proliferation of work–family research, a thorough understanding of family role status changes (e.g. the gaining of elder or child caregiving responsibilities) remain under-theorized and under-examined. The purpose of this paper is to conceptualize various forms of family role status changes and examine the ways in which these changes influence various employee outcomes.

Data were collected as part of the work–family health study. Using a longitudinal, three-wave study with two-time lags of 6 months (n = 151 family role status changes; n = 392 individuals with family role stability), this study uses one-way analysis of variance to compare mean differences across groups and multilevel modeling to examine the predictive effects of family role status changes.

Overall, experiences of employees undergoing a family role status change did not differ significantly from employees whose family role status remained stable over the same 12-month period. Separation/divorce predicted higher levels of family-to-work conflict.

The work raises important considerations for organizational science and human resource policy research to better understand the substantive effects of family role status changes on employee well-being.

Background: Climate change has been increasingly recognized as a global crisis with effects on gender roles. Recently, communities surrounding Lake Mburo national park, Uganda have been experiencing frequent severe droughts. It was against this background that the study was designed to understand the effect of climate change on gender roles.

Methods: This cross sectional study reviewed the effect of climate change on men and women's gender roles using a pragmatic research paradigm based on a thematic review model using participatory methods and a structured questionnaire.

Results: The study found that men and women's gender roles were altered during extreme dryness. Men played their roles sequentially focusing on one single productive role, while women played their roles simultaneously, balancing the demands of each role with their limited available time. Effect of climate change affected productive roles more in Kiruhura district than Isingiro district. There was migration of both men and women in search of water and pasture for livestock in Kiruhura district which distorted gender roles of women. Consequently, women and girl children had a heavier load and were the most people affected by climate change effects in these districts.

Conclusion: Gender roles of communities surrounding Lake Mburo National Park were affected and altered by the effects of climate change. Therefore, institutions offering climate services to local communities should consider gender in decision making, access to resources, information and knowledge during participation in climate change mitigation and adaptation.

Using Schein’s Descriptive Index (SDI), this paper aims to first examine gender role stereotypes and requisite managerial characteristics among Irish business students over a 10-year period. Then, the paper investigates whether there have been changes in gender role stereotypes during this period and subsequently unpack the reasons behind any changes recorded.

In total, 1,124 students from the same business student population rated men, women and managers in general, using SDI. Data was collected first during the academic year 2008–2009 and again in 2018–2019 to determine stability or change in gender role stereotypes and requisite managerial characteristics. Intraclass correlation coefficients scores were computed to determine the relationship between gender and requisite managerial characteristics and identify differences and similarities between the two samples. To explore the content of gender stereotypes, an examination of the specific descriptive items was conducted by performing a factorial analysis using Duncan’s Multiple Range Test. Finally, the authors adapted the scales developed by Duehr and Bono (2006) to determine whether broad gender stereotypic characteristics with respect to communal and agentic, attributed to men, women and managers, differ by sample.

The overall findings indicate changes in the extent of gender role stereotyping of the managerial role among the male cohorts studied. The subsequent analysis of the descriptive items identified that the change among the male cohort is due to the levels of agency they perceive women to now possess.

The authors contribute to the literature on both gendered and managerial stereotypes by showing changes in the pro-male stereotype of the managerial role and contribute to the existing debate on a shift towards a more androgynous view of leadership.

These findings help understand the content of gender role stereotypes that recent graduates bring with them to their first job post-graduation. The observed changes in the level of agency ascribed to women by their male counterparts could prove to be an important step forward for women’s advancement to managerial positions.

The findings indicate that both male and female cohorts in Sample 2 perceived men and women in general to possess the same levels of communal and agentic traits as their managerial counterparts.

The purpose of this paper is to explore how internal auditors’ (IAs) roles have changed because of the diffusion of neoliberal ideologies in the Ukrainian public sector.

A qualitative methodological approach was applied. Data were collected from 29 semi-structured interviews with public sector auditors in Ukraine’s central government; secondary data analysis was also performed.

IAs’ role in Ukraine’s central government has changed significantly, with reforms attempting to move to performance auditing. Consequently, Ukrainian central government IAs appeared in the multi-expectation situation, due to the division of the role senders into two different areas. On one hand, IAs are expected to perform new roles set by the Ministry of Finance of Ukraine, while their traditional role as “watchdogs” is still expected by managers (heads of institutions). Diverging expectations resulted in the role conflict that impedes the change in IAs’ role and performance auditing introduction in the Ukrainian central government. Moreover, we identify factors that motivate IAs to prioritise managers’ expectations, while trying to cope with the existing role conflict in Ukraine’s central government.

This study makes a threefold contribution by enriching the understanding of auditors’ roles, role conflicts that public sector auditors may experience and factors that influence how auditors cope with such conflicts, through the lenses of role theory; exploring the change in roles with the emergence of performance auditing; and shedding light on public sector auditing in the less explored context of a post-Soviet country.

This study aims to create a better understanding of how practitioners implement and work Agile while balancing the tensions arising between stability and change.

A grounded theory approach was used to explore what happens in practice when software development teams implement and work Agile. The empirical data consists of twenty semi-structured interviews with practitioners working in fourteen different organizations and in six different Agile roles.

As a result, a substantive theory was presented of continuously balancing between stability and change in Agile teams. In addition, the study also proposes three guidelines that can help organizations about to change their way of working to Agile.

The inherent limitation of a grounded theory study is that a substantial theory can only explain the specific contexts explored in that study. Thus, this study's contribution is a substantial theory that needs to be further developed and improved.

The proposed guidelines can help organizations about to change their way of working to Agile. They can also assist organizations in switching from “doing Agile” to “being Agile”, thus becoming more successful.

The new perspective that this study contributes is the fact that our discovered categories show that several inherent processes are ongoing at the same time in order to balance the need to have both stability and change.

The purpose of this paper is to address a missing link between top management and employees when it comes to understanding how to successfully implement and embed workplace health promotion (WHP) as a strategy within organizations: the role of the middle managers.

A conceptual framework based on review of theory is applied within an empirical multi-case study that is part of a health intervention research project on increased physical activity among office workers. The study involves six Danish organizations.

Middle managers play a key role in successful implementation of WHP, but feel uncertain about their role, especially when it comes to engaging with their employees. Uncertainty about their role appears to make middle managers reluctant to take action on WHP and leave further action to top management instead.

Limitations included the middle managers’ low attendance at the half-day seminar on strategic health (50 percent attendance), the fact that they were all office workers and they were all from Denmark.

Middle managers ask for more knowledge and skills if they are to work with WHP in daily business.

Implementing and embedding WHP as a health strategy raises ethical issues of interfering with employees’ health, is seen as the employee’s personal responsibility.

This study adds to knowledge of the difficulties of implementing and embedding WHP activities in the workplace and suggests an explicit and detailed research design.

The primary purpose of this study is not only to examine the connections between self-determined motivation, attitudes toward change and participation in change, but also to explore the moderating impact of perceived organizational support on organizational change, and the mediating role of attitudes toward change in the link between perceived competence and participation in change.

The data were collected from one semiconductor manufacturing company (study 1) and one logistics service company (study 2). Employees who experienced organizational change before were invited to finish the survey. The partial least squares-structural equation modelling (PLS-SEM) technique and SPSS PROCESS (model 14) were utilized to analyze the data.

The study findings indicated that the perceived autonomy and relatedness were positively connected with perceived competence, which in turn would lead to better attitude toward change. Additionally, it was found that the perceived competence and attitude toward change would positively predict participation in change. More importantly, perceived organizational support would reinforce the positive relationship between attitude toward change and participation in change.

Although there are many organizational change reports, relatively little attention has been paid not only to the mediating role of attitudes toward change in the implication of organizational change but also to the moderating impact of perceived organizational support on the final success of organizational change.

: 本研究的主要目的, 除了探討自決動機和對變革的態度兩者與參與變革的關係;也探究組織支持感對組織變革所起的緩和作用, 以及對變革的態度在感知的才能和參與變革兩者的關聯上所起的調節作用。

: 有關的數據取自一間半導體製造商 (研究一) 和一間物流服務公司 (研究二) 。 曾體驗過組織變革的僱員被邀參與一項調查, 研究人員採用結構方程模式: 偏最小平方法 PLS-SEM、以及SPSS PROCESS (模型14), 來分析調查得來的數據。

: 研究結果顯示、感知的自主和關聯性兩者與感知的才能有正關聯的關係, 而這反過來則會引來對變革有較良好的態度。研究結果亦顯示、感知的才能和對變革的態度兩者均能積極預測變革的參與;更重要的是、組織支持感會強化對變革的態度與參與變革之間的正關聯。

: 雖然有關組織變革的研究報告唯數不少, 惟於組織變革上的啟示而言, 探討對變革的態度所起的調節作用的研究實唯數不多, 而且、探討組織支持感對組織變革能否最終成功所起的緩和作用的研究似頗稀少。

This paper aims to investigate actor roles and public–private interactions in networks. Role dynamics are explored in two settings: the current development network and the future implementation network to which actors are transitioning.

The paper builds on the industrial marketing and purchasing approach to business markets and uses a qualitative methodology. A case study of a network developing geofencing applications in the context of sustainable transport was used. The main source of data was interviews with 26 respondents from public and private organizations.

Roles in development and implementation of geofencing are identified, where private and public actors may take on one or several roles in the developing setting. When transitioning to the implementation setting, the expectations of public actors vary and there is ambiguity over their roles, which range from active to inactive. This detailed empirical case study shows the complexity of multi-actor involvement when developing digital technology for the transport system.

The study highlights the transition from firm-centric innovation to network-centric innovation and its implications on actor roles.

Organizations participating in public–private innovation networks need to be aware of the multiple roles public organizations play and the complexities they face.

The paper explores role dynamics within and between the development and implementation settings of geofencing. Within the current development setting, roles are identified at different organizational levels with limited change in role dynamics. When transitioning to a new setting, actors’ role dynamics may range from “limited” to “path-breaking.” In future settings, actors enter and exit networks and their roles may change dramatically.

The purpose of this study is to investigate changing implicit leadership theories (ILTs) within a business student population over a ten-year period.

Students from the same business student population rated men, women and managers in general, using Schein’s Descriptive Index, first during the academic year 2008–2009 and again in 2018–2019.

In Sample 1, the authors found multiple ILTs, male students gender typed the managerial role in favour of men, while female students held a more gender egalitarian view of the managerial role. In Sample 2, the authors found evidence that ILTs are starting to converge, as neither the male nor female sample gender typed the managerial role.

These results aid the understanding of the ILTs that these graduating professionals bring into their new full-time organisations.

The analysis of data from the same population using the same measurement at ten-year intervals, along with the findings that male students no longer gender type the managerial role in the most recent round of data collection, are original contributions to the literature.