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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.

Managing megaprojects is challenging due to their inherent complexity and uncertainty. Collaborative project delivery models have been introduced as an alternative to traditional project management in public infrastructure megaprojects and are often realized through collaborative contracts. These project organizations act as institutional arenas for logic interaction as actors with differing institutional backgrounds interact within the project. This paper aims to study the delivery phase of three megaprojects through an institutional lens, investigating the institutional interaction and alignment of logics therein.

A multiple case study was employed to reach deep insight into the phenomenon. Sixty-one interviews were conducted over 3 cases with representatives from all levels of the project hierarchy. Respondents were selected through snowball sampling. In two cases, observations of the shared project office were conducted. Data analysis built on first-order codes and second-order themes, collected into a theoretical framework.

The empirical evidence demonstrates the dynamics shaping institutional logics and gives evidence for changing logics in projects with a well-applied collaborative contract. However, there is a risk of resistance and a return to traditional logics since institutional change is slow and an unsuitably applied collaborative contract can lead to adherence to the conventional way of work.

Current research has focused on the regulatory framework and procurement phase of such models, but little attention has been given to the delivery phase and the interaction of conflicting logics. This paper can serve as an exemplar of the different logics found within public infrastructure projects and their interaction and alignment. Contributions include a heightened emphasis on the start of the project as a meeting point for differing institutional logics and the role change necessary when using a collaborative contract.

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 present the learnings of a broker organization that started a new Population Health Management initiative in two regions in the Netherlands. The research focusses on the role of the broker organization itself in supporting stakeholders in the region to adopt a new implementation strategy designed by the broker organisation itself. The basis of this model was to organize, finance and monitor differently to improve the overall health of the population.

An action research approach was chosen to support the endeavours of the broker organization and to acquire practical knowledge on the role of a third-party in PHM implementation. Qualitative data were collected from documentary analysis, focus groups, logbooks and observational data from team meetings.

The main result is that the role of the broker organization to implement PHM was subject to change during the more than two years of the research. Several themes emerged that influenced these role changes, both internal and external, showing the complexity of providing PHM implementation support as a third-party to regional stakeholders.

We hypothesize that the role of a third-party changes depending on the maturity of the regional collaboration. The complexity of the transition in healthcare calls for constant adaptations, and thus learning and reflection, from all involved. Action research is a strong tool for this.

This paper is one of the first to report on the role of a third-party in PHM implementation. The action research methodology offered the right amount of flexibility to adhere to the complexity of the context and provided rich insights.

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.