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Article
Publication date: 27 September 2022

Dinushika Samanthi and Tharusha Gooneratne

This paper aims to explore the changing role of the accountant amid multiple drivers, responses of accountants and situated rationality in a multinational firm, Max-choice Lanka.

Abstract

Purpose

This paper aims to explore the changing role of the accountant amid multiple drivers, responses of accountants and situated rationality in a multinational firm, Max-choice Lanka.

Design/methodology/approach

It adopts the single-site case study approach under the qualitative methodology and leans on institutional theory, specifically Ter Bogt and Scapens (2019) framework.

Findings

The case study findings reveal that the role of the accountant has undergone change amid local and broader institutions linked to organizational culture/norms, the influence of the parent company, global trends and technological advancements. Based on evolving situated rationalities, the contemporary accountant performs an agile role as a value-adding business partner; data scientist; strategic decision-maker; and a cross-functional team member.

Practical implications

At the practice level, identifying drivers influencing the changing role of accountants enables organizations to shape their accounting functions attuned to evolving needs by implementing appropriate strategies and recruiting competent personnel. In the realm of education, it calls for incorporating areas such as big data analytics, artificial intelligence, reporting nonfinancial information and integrated accounting software to the accounting curricular and upskill students based on industry expectations catering to changing roles.

Originality/value

This paper adds to the ongoing debate on the contemporary role of the accountant. Capitalizing on case study data, this research illuminates the influence of multiplicity of institutions, different forms and situated rationality within this changing role and extends the Ter Bogt and Scapens (2019) framework.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 11 May 2012

Amy Chang and Kawanna Bright

The purpose of this paper is to: address how the library middle management role has changed; assist middle managers in identifying new opportunities and broadening their horizon…

2450

Abstract

Purpose

The purpose of this paper is to: address how the library middle management role has changed; assist middle managers in identifying new opportunities and broadening their horizon within middle management; offer strategies for middle managers to be more efficient and effective in the changing era; and lay out the challenges middle managers are facing to further discussions.

Design/methodology/approach

Both authors have been middle managers for many years and are experiencing the change from the traditional roles. As the new roles are emerging, the authors have done literature reviews in order to understand what factors have caused the changes, how middle managers can deal with these changes, and identify the challenges they will face. Through research, the authors have also studied how business managers handle changes and identify areas from which library middle managers can gain insight.

Findings

The authors identify the causes of the changes that impact middle managers in academic libraries, through evaluation of day‐to‐day experiences and literature research.

Research limitations/implications

Since this is a new trend, the data are difficult to collect and the best practices are still under development in many academic libraries. Research implications are in the new roles for middle managers, including roles in communication channels, management teams, collaboration, and responsibilities.

Practical implications

The authors identify the new roles in middle management in a few areas: communication, management teams, collaboration, and responsibilities. The paper also outlines keys for being effective in middle management, including total quality management, staff readiness, and thinking outside of the box.

Originality/value

The paper addresses the cause of the changing roles for middle management and the specific impact that these changes are having on middle managers. This paper also identifies the new roles being undertaken by middle managers.

Article
Publication date: 5 April 2021

Mohammad Aslam

This paper aims to discover the key challenges and identifies reasons for the changing behavior of academic libraries and the role of library professionals, and how can they…

1549

Abstract

Purpose

This paper aims to discover the key challenges and identifies reasons for the changing behavior of academic libraries and the role of library professionals, and how can they manage those challenges in a time of change. The paper reveals the most important competencies in a reshaping environment of libraries and the best ways of dealing with change. Library professionals are struggling to reform their traditional ways of working and trying to boost their knowledge and skills as current demand for higher education. Organizations can play an important role to develop willingness for accepting change and reduce stress among employees and prepare them to accept new systems and reality by creating collaborative and supporting environments that provide opportunities for growth and improvement. All library professionals must have the eagerness to keep up with the emerging trends and prepare themselves to accept changes that would have a direct impact on the libraries and the role of library professionals. Academic libraries have similar issues and challenges around the world, those are outcomes of technological advancement, digital resources, innovative services and diversity in higher education; therefore, the role of library professionals is changing.

Design/methodology/approach

The research method is built on literature reviews from offline and online. The systematic literature review method is used to review full-text databases such as EBSCO, ProQuest, Library Literature and Information Science databases. Basic search options for keyword searching and advanced searching options have been used to retrieve the relevant papers on the right topic. A total of 113 papers were collected at the initial stage, but after their analysis in detail, they were reduced to 52 scholarly and peer-reviewed papers because the rest of the papers did not exactly express relevant content on the topic.

Findings

Library professionals are struggling to keep up with the new competencies and adopt the innovative system and reality because diversity is rapidly changing. The best ways of dealing with change include reform the traditional ways to new ways of working and create collaboration at all levels. Librarians are under pressure to develop new skills to deal with the current scenarios that are affecting the role of library professionals. Academic libraries have similar challenges in a rapidly reshaping environment that are needed to address by researchers and library professionals for the present and future of academic libraries.

Research limitations/implications

This paper is a piece of opinion, 52 appropriate papers on the topic have been reviewed from the peer-reviewed journals, not all publications were included. The existing literature described that there is a need for growth and improvement of academic libraries and workforce in financial crises because they play fundamental roles in society by offering services and information resources, so library professionals need to be very aware of these implications.

Originality/value

The literature on this particular topic is relatively limited. Therefore, this paper is the first to offer a systematic literature review on the changing behavior of academic libraries and the role of library professionals. This paper provides insights into the concept of adopting change and dealing with challenges in a time of change. It adds value to the library and information sciences literature and delivers outlines for the library professionals.

Details

Information Discovery and Delivery, vol. 50 no. 1
Type: Research Article
ISSN: 2398-6247

Keywords

Open Access
Article
Publication date: 10 August 2020

Tanja Wolf, Michael Kuttner, Birgit Feldbauer-Durstmüller and Christine Mitter

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…

17394

Abstract

Purpose

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.

Design/methodology/approach

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

Findings

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.

Originality/value

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.

Details

Journal of Accounting & Organizational Change, vol. 16 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 1 December 2003

Jonathan Morris and Mike Reed

Presents 31 abstracts, edited by Johanthan Morris and Mike Reed, from the 2003 Employment Research Unit Annual Conference, held at Cardiff Business School in September 2003. The…

1923

Abstract

Presents 31 abstracts, edited by Johanthan Morris and Mike Reed, from the 2003 Employment Research Unit Annual Conference, held at Cardiff Business School in September 2003. The conference theme was “The end of management? managerial pasts, presents and futures”. Contributions covered, for example, the changing HR role, managing Kaizen, contradiction in organizational life, organizational archetypes, changing managerial work and gendering first‐time management roles. Case examples come from areas such as Mexico, South Africa, Australia, the USA, Canada and Turkey.

Details

Management Research News, vol. 26 no. 9
Type: Research Article
ISSN: 0140-9174

Keywords

Article
Publication date: 1 September 2000

Jonathan C. Morris

Looks at the 2000 Employment Research Unit Annual Conference held at the University of Cardiff in Wales on 6/7 September 2000. Spotlights the 76 or so presentations within and…

31841

Abstract

Looks at the 2000 Employment Research Unit Annual Conference held at the University of Cardiff in Wales on 6/7 September 2000. Spotlights the 76 or so presentations within and shows that these are in many, differing, areas across management research from: retail finance; precarious jobs and decisions; methodological lessons from feminism; call centre experience and disability discrimination. These and all points east and west are covered and laid out in a simple, abstract style, including, where applicable, references, endnotes and bibliography in an easy‐to‐follow manner. Summarizes each paper and also gives conclusions where needed, in a comfortable modern format.

Details

Management Research News, vol. 23 no. 9/10/11
Type: Research Article
ISSN: 0140-9174

Keywords

Book part
Publication date: 8 July 2010

Kay F. Quam

Two major trends – demographic shifts in the working-age population, and the proliferation of web technologies – are having a profound and generally unrecognized effect on the…

Abstract

Two major trends – demographic shifts in the working-age population, and the proliferation of web technologies – are having a profound and generally unrecognized effect on the nature and characteristics of work, and on opportunities for the mature workforce. Key features of the workplace point to seven broad work trends. These trends have significant implications for organizations and for older workers. Six interdependent organizational changes are central to the far-reaching effects on enterprises and operating approaches. These changing work characteristics require certain essential behaviors for mature workers to be successful in the contemporary work environment. Such a dynamic workplace provides opportunity to introduce new thinking and propose new models. Realigning organizational and workforce interests calls for developing solutions beyond the individual level, reorienting enterprise capabilities, and reframing of the organization development practitioner role as work ecosystem advisor. High-leverage strategies and systemic interventions, such as multiconstituent initiatives and action research, can be used to influence constructively the multifaceted world of work.

Details

Research in Organizational Change and Development
Type: Book
ISBN: 978-0-85724-191-7

Content available
Book part
Publication date: 30 July 2018

Abstract

Details

Marketing Management in Turkey
Type: Book
ISBN: 978-1-78714-558-0

Article
Publication date: 1 June 2002

Barrie O. Pettman and Richard Dobbins

This issue is a selected bibliography covering the subject of leadership.

28426

Abstract

This issue is a selected bibliography covering the subject of leadership.

Details

Equal Opportunities International, vol. 21 no. 4/5/6
Type: Research Article
ISSN: 0261-0159

Keywords

Book part
Publication date: 8 October 2018

Elizabeth A. Martin and Lynn A. Sheehan

Library buildings are routinely reimagined, remodeled, or built new to meet the changing needs of their community. The move from collection-centric to user-centric service models…

Abstract

Library buildings are routinely reimagined, remodeled, or built new to meet the changing needs of their community. The move from collection-centric to user-centric service models has generated numerous writings about the library as place and space. The one concept lacking in the scholarly discourse is the changing roles of librarians to meet the needs of these new spaces and places. How do librarians fit in the new equation? When addressing the professional identity of librarians, which aspect of their work will need to evolve and which will need to be let go? A critical facet of sustaining services in new spaces is the need to develop the sustainable librarian – to remove the stigma of the librarian as “jack of all trades, master of none.” In order to realize this new mindset of mastering our domain we need to begin reimagining our work. Some ways, this can be accomplished by writing increased flexibility into position descriptions and creating organizational structures to better support librarians within the new spaces. With these new developments to our professional identities, librarians may learn to employ entrepreneurial skills in order to continuously anticipate services and develop skill sets to aid the library’s ability to fulfill its purpose. The authors provide a literature review to discuss the changing role of the academic librarian to meet the evolution of the library building and services. We will provide an example through findings and practices of Grand Valley State University and how it reimagined roles in the early 2000s and continues to reimagine roles in a new building and a renovated branch library. The change of spaces and places in academic libraries to accommodate user needs and perceptions has impacted how academic librarians work in these spaces and places. Library administrators need to rethink workflows, and organizational charts by examining flexible workloads, cross-training initiatives, professional development around new skills, and the letting go of obsolete practices.

Originality/value – in this chapter, the authors will discuss how library leaders are charged with translating the new roles of their librarians to meet the needs of their community in these new spaces and how library leaders may look beyond the literature of the profession for ways to facilitate change.

Details

Challenging the “Jacks of All Trades but Masters of None” Librarian Syndrome
Type: Book
ISBN: 978-1-78756-903-4

Keywords

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