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The aim of this research is to investigate the relationship between (dual) organizational identity and individual heuristics – simple rules and biases – in the process of strategy change. This paper offers a theory on identity reflexivity as a cognitive mechanism of strategy change in the context of organizational hybridity.

The authors draw on a 2-year ethnographic study at a Dutch social housing association dealing with the process of strategy change. The empirical data comprises of in-depth semi-structured interviews, ethnographic observations as well as secondary sources.

Conflicting identities at the organizational level influence heuristics at the individual level, since members tend to identify with their department's identity. Despite conflicting interpretations, paths of cognitive shortcuts – that the authors define as internal and external identity reflexivity – are shared by the conflicting identities.

The findings of this research are subject to limitations typical of a qualitative case-study, such as possibly being context dependent. The authors argue that this research contributes to the understanding of how individual heuristics relate to organizational heuristics, and suggest that the process of identity reflexivity can contribute to the alignment of conflicting identities enabling strategy formation in the context of a dual-identity organization.

Understanding how managers with conflicting identities achieve agreements is important to help organizational leaders to pursue sustainability-oriented strategy change.

Given the pressure experienced by mission-driven organizations to integrate multiple sustainability demands in their mission, understanding managers' decision-making mechanism when adapting to new, often conflicting, sustainability demands is important to accelerate societal sustainability transitions.

This paper addresses the process of new strategy design in the context of a socially driven business. This context fundamentally differs from the one addressed by the existing heuristics literature with respect to organizational environment and role, and specific competing demands.

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.

This study operationalizes risks in stakeholder dialog (SD). It conceptualizes SD as co-produced organizational discourse and examines the capacities of organizers' and stakeholders' practices to create a shared understanding of an organization’s risks to their mutual benefit. The meetings and online forum of a German public service media (PSM) organization were used as a case study.

The authors applied corpus-driven linguistic discourse analysis (topic modeling) to analyze citizens' (n = 2,452) forum posts (n = 14,744). Conversation analysis was used to examine video-recorded online meetings.

Organizers suspended actors' reciprocity in meetings. In the forums, topics emerged autonomously. Citizens' articulation of their identities was more diverse than the categories the organizer provided, and organizers did not respond to the autonomous emergence of contextualizations of citizens' perceptions of PSM performance in relation to their identities. The results suggest that risks arise from interactionally achieved occasions that prevent reasoned agreement and from actors' practices, which constituted autonomous discursive formations of topics and identities in the forums.

This study disentangles actors' practices, mutuality orientation and risk enactment during SD. It advances the methodological knowledge of strategic communication research on SD, utilizing social constructivist research methods to examine the contingencies of organization-stakeholder interaction in SD.

As hybrid organizations become increasingly common, the authors observe that some hybrid forms are becoming institutionalized and legitimated. The authors explore the implications of the institutionalization of hybridity, addressing both the internal tensions that plague many hybrids and the external tensions stemming from evaluator assessments and stakeholder uncertainty. The authors propose that institutionalization can dampen internal tensions associated with hybridity and also facilitate legitimation and acceptance by external audiences. The authors present identity as a useful theoretical lens through which to examine these questions, as identities are born from, but also have the potential to modify, existing institutional arrangements. The authors present directions for future research at the juncture of identity, hybridity, and institutionalization, suggesting potential avenues of inquiry in this productive stream of research.

This paper aims to explore controls within an inter-organisational relationship involving outsourced management accounting services from the contractor’s perspective.

Qualitative data from within the relationship are analysed in a legitimacy-theory framework, illustrating how controls within the relationship are intended to build the contractor’s legitimacy and what kinds of implications the controls have in relation to conflicts between interests inherent in the relationship.

The legitimacy perspective clarifies that while controls are aimed at ensuring efficiency for the client, they may also provide symbolic displays of the appropriateness of the contractor’s actions both at an inter-organisational level for the client and at an individual level for the contractor’s employees. While the contractor intends to build legitimacy with the client by demonstrating utility in the form of efficiency, the process also gives the client influence and allows the disposition in terms of shared values to be demonstrated. However, this process has some negative consequences for the contractor’s employees as it is insufficient for serving the boundary-spanning employees’ interests connected with the nature of their work. Hence, the same controls need to yield benefits and fair outcomes for employees. The controls simultaneously foster interconnections that contribute to permanence and formalise the outsourcing of complex services, thereby rendering such processes comprehensible and transferable to other settings, which can be seen to serve the contractor’s continuity interests.

The paper contributes to academic research by illustrating how controls within inter-organisational relationships not only steer boundary-spanners’ work to conform to a client’s needs but may also help to build legitimacy via symbolic properties in the presence of conflicting interests at both an inter-organisational and individual level. It specifically highlights the important role of boundary-spanners lower in the organisational structure, who both affect and are influenced by the intentions to build legitimacy with the client.

This study aims to take a step toward integrating research regarding the image, role and identity of management accountants by understanding how employers’ perceptions of the ideal management accountant image differ from operational managers’ perceived role expectations, how management accountants perceive their identity and how those factors shape management accountants’ understanding of who they are and want to be.

A qualitative design draws upon the case company’s 100 job advertisements and 31 semi-structured interviews with management accountants and operational managers. Those data are entwined with role theory and its core concepts of expectations and identities and also early recruitment-related theoretical aspects such as image and employer branding.

The findings reveal how employers’ perceptions of the ideal image and operational managers’ role expectations shape and influence the identity of management accountants. However, management accountants distance themselves from a brand image and role expectations. They experience identity conflict between their current and desired identity, the perception of not being able to perform the currently desired role. Although this study presents some possible reasons and explanations, such as employer branding for the misalignment and discrepancy between perceptions of employer (image), expectations of operational managers (role) and management accountants’ self-conception of the role (identity), this study argues that the identity of a management accountant results from organizational aspects of image and role and individual aspects of identity.

Image and external role expectations can challenge identity construction and also serve as a source of conflict and frustration; thus, a more comprehensive approach to studying the identity of management accountants is necessary to understand what contributes to the fragility of their identity.

The results provide an understanding of the dynamics of the image, role and identity to support management accountants and employers and to further address the suggested dissonance and ambiguities.

This study contributes by showing how the dynamics and connections between the image, role and identity influence the identity construction of management accountants. Moreover, this study shows how overpromising as a part of employer branding might not reflect the reality experienced by management accountants but may cause frustration and threaten the management accountants’ identity.

Stakeholder theory understands business in terms of relationships among stakeholders whose interests are mainly joint but may be occasionally conflicting. In the latter case, managers may need to make trade-offs between these interests. The purpose of this paper is to explore the nature of managerial decision-making about these trade-offs.

This paper draws on the ordonomic approach which sees business life to be rife with social dilemmas and locates the role of stakeholders in harnessing or resolving these dilemmas through engagement in rule-finding and rule-setting processes.

The ordonomic approach suggests that stakeholder interests trade-offs ought to be neither ignored nor avoided, but rather embraced and welcomed as an opportunity for bringing to fruition the joint interest of stakeholders in playing a better game of business. Stakeholders are shown to bear responsibility for overcoming the perceived trade-offs through the institutional management of social dilemmas.

For many stakeholder theorists, the nature of managerial decision-making about trade-offs between conflicting stakeholder interests and the nature of trade-offs themselves have been a long-standing point of contention. The paper shows that trade-offs may be useful for the value creation process and explicitly discusses managerial strategies for dealing with them.

This paper aims to further the understanding of women entrepreneurs' multiple identities by exploring how they interact throughout women's life cycles.

This article combines a case study and a narrative analysis to investigate the experience of a woman who founded a business and retired after passing it on to her son. Data were collected by combining two different methods: biographical interview and follow-up interviews or conversations.

Findings show that interactions between a woman entrepreneur's multiple identities may evolve through two main processes of change: transformation and fading. In the transformation process, adverse interactions between identities turn into synergistic and fruitful relationships. In the fading process, conflicts between identities gradually disappear, giving way to peaceful coexistence. Women's agency proves paramount in making these processes possible and helping her achieve personal and professional fulfillment.

In prior studies, women entrepreneurs have mostly been observed at a specific time or stage in their life and entrepreneurial experience. This paper responds to the call for the adoption of a dynamic perspective in the analysis of interactions among a woman entrepreneur's multiple identities so as to show how they may evolve during her entrepreneurial experience.

This research aims to address ethnocentric consumers’ willingness to boycott dual origin brands, in the particular case of national brands linked to a very specific regional origin, through analysing the paradox of (unfavourable) regional ethnocentrism versus (favourable) consumer–brand relationship (i.e. brand identification, trust and love) on consumers’ decision to buy or boycott those brands in that circumstances. Building on social identity and cognitive dissonance theories, this study aims to examine the Spanish consumer relationship with national brands originated in Catalonia considering the current conflicting circumstances in the region.

The authors collected data by means of personal questionnaires, distributed among 277 Spanish consumers of Catalan brands of Cava. The data is analysed by using structural equation modelling and linear structural relations.

After controlling for brand familiarity, the results of this study reveal that ethnocentrism negatively distorts consumers’ confidence in dual origin brands and highlight the role of identification and trust as brand love antecedents. It also reveals that ethnocentrism has a more profound impact on boycotting decision than brand love.

This study is one of the few to capture the puzzlement created by the paradoxical nature of the brand’s duality of origin. Furthermore, it contributes to the marketing literature by examining the impact of ethnocentrism on two relationship variables (i.e. identification and trust) and exploring their joint impact on consumers’ decision to buy or boycott. The findings of this study can be helpful for companies facing boycotting behaviour triggered by ethnocentric consumer reaction towards dual origin brands.

Esta investigación tiene como objetivo abordar la disponibilidad de los consumidores etnocéntricos para boicotear las marcas de origen dual -en el caso particular de marcas nacionales vinculadas a un origen regional muy específico-, mediante el análisis de la paradoja del (desfavorable) etnocentrismo regional versus la relación (favorable) entre el consumidor y la marca (es decir, la identificación, la confianza y el amor a la marca) en la decisión de los consumidores de comprar o boicotear dichas marcas en esas circunstancias. Partiendo de las teorías de la identidad social y la disonancia cognitiva, este estudio examina la relación del consumidor español con las marcas nacionales originales de Cataluña, considerando las circunstancias conflictivas actuales en la región.

Los datos se recogieron mediante cuestionarios personales, distribuidos entre 277 consumidores españoles de marcas catalanas de Cava. Los datos se analizaron utilizando modelación de ecuaciones estructurales y relaciones estructurales lineales.

Después de controlar la familiaridad con la marca, nuestros resultados revelan que el etnocentrismo distorsiona negativamente la confianza de los consumidores en las marcas de origen dual y destaca el papel de la identificación y la confianza como antecedentes del amor por la marca. También revela que el etnocentrismo tiene un impacto más profundo en la decisión de boicotear que el amor por la marca.

Este estudio es uno de los pocos que captura la confusión creada por la naturaleza paradójica de la dualidad del origen de la marca. Además, contribuye a la literatura de marketing al examinar el impacto del etnocentrismo en dos variables relacionales (la identificación y la confianza) y explorar su impacto conjunto en la decisión de los consumidores de comprar o boicotear. Nuestros hallazgos pueden ser útiles para las empresas que se enfrentan al comportamiento de boicot provocado por la reacción etnocéntrica de los consumidores hacia las marcas de origen dual.

This chapter explores how conveners can use stakeholder analysis to bring together and align relevant and affected actors in cocreation partnerships. Next, it considers how conveners can deal with the limits to the inclusion of all relevant and affected actors. Reflections on the relation between inclusion and exclusion of actors are followed by a discussion of how conveners can empower weak, vulnerable, and inexperienced participants. Empowered actors must be motivated to participate in complex and demanding cocreation processes. The key motivator is to be found in the efforts of conveners and facilitators to clarify, strengthen, and create resource interdependence between the participants. The last section looks at the emergence of different kinds of conflicts and the role of conveners and facilitators in mediating conflicts that threaten to jeopardize the cocreation process.