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The emerging roles of management accountants as either hybrid accountants or business partners are a cause for much debate in the literature. Of the two characteristics related to these roles, namely information provider and interpreter, and decision-maker, the latter remains under-researched. The present study adds to the decision-maker debate by examining business decision-making involvement. Survey responses from a diverse sample of mostly Institute of Management Accountants (USA) and Chartered Institute of Management Accountants (UK) members were obtained and analysed to examine their current business decision-making involvement, including an investigation guided by role theory into possible contextual factors associated with different levels of decision-making involvement. The business decision-making involvement of management accountants varies significantly, and is less pervasive than widely believed. A significant proportion (53%) of management accountants in traditional management accounting positions report no, or limited, business decision-making involvement. Management accountants employed in smaller firms, and middle-aged professionals, are more likely to be involved in making business decisions. The inverted u-shaped association between age and decision-making involvement identified in this study, requires further investigation. The large cross-sectional analysis of the present study extends prior research which was mostly narrowly focussed due to its case study nature. The varying levels of decision-making involvement, and contextual variables associated with higher level involvement, shed some light on the intricacies of the role of management accountants. Professional associations and educators should note that the roles of today’s management accountants vary greatly between information provider and decision-maker.

The “resources, dynamic capabilities and competences perspective” (Sanchez, 2001) has challenged firms to apply these concepts to improve their competitive position. Management consulting firms may assist clients in these efforts. However, the roles that management consulting firms fulfill in these processes can differ considerably and are under-researched. Therefore, insight in these different roles and the impact of these roles on clients’ competitive positioning in their industries is required. The purpose of this paper is to develop a conceptual framework that highlights the importance of distinguishing both roles and the implications for management consulting firms and for their clients. We illustrate the framework by elaborating on the relationship between both roles and the strategic renewal context of client firms. We conclude by pointing out the increasing importance of the competence leverage role of management consulting firms and how this development might contribute to a more hypercompetitive context for their clients.

This paper illuminates the distinction between individual and organizational actors in business-to-business markets as well as the coexistence of formal and informal mechanisms of coordination in multinational corporations. The main questions addressed include the following. (1) What factors influence the occurrence of personal contacts of foreign subsidiary managers in industrial multinational corporations? (2) How such personal contacts enable coordination in industrial markets and within multinational firms? The theoretical context of the paper is based on: (1) the interaction approach to industrial markets, (2) the network approach to industrial markets, and (3) the process approach to multinational management. The unit of analysis is the foreign subsidiary manager as the focal actor of a contact network. The paper is empirically focused on Portuguese sales subsidiaries of Finnish multinational corporations, which are managed by either a parent country national (Finnish), a host country national (Portuguese) or a third country national. The paper suggests eight scenarios of individual dependence and uncertainty, which are determined by individual, organizational, and/or market factors. Such scenarios are, in turn, thought to require personal contacts with specific functions. The paper suggests eight interpersonal roles of foreign subsidiary managers, by which the functions of their personal contacts enable inter-firm coordination in industrial markets. In addition, the paper suggests eight propositions on how the functions of their personal contacts enable centralization, formalization, socialization and horizontal communication in multinational corporations.

Accountants’ involvement in environmental and sustainability management has merely been investigated to date. With the continuous take-up of sustainability issues by companies and with the growing experience companies gain in dealing with this topic, this chapter raises the question whether accountants are involved in a way different than previously reported and if yes, what their role is in social accounting practice.

Based on 58 interviews with corporate practitioners, this chapter firstly explores the roles involved in the social accounting practice in companies which are considered to be leading in sustainability reporting in the United Kingdom and Germany. Secondly, the role of professional accountants is analysed from a power theory perspective.

The main findings suggest that professional accountants are partially involved in social accounting practice but mainly exert a gatekeeping role between sustainability managers and higher management.

Investigating the observed behaviour empirically can help improve social accounting. Should it turn out that the accountants have no other option but to act like gatekeepers, accounting education will play a major role in overcoming this deficiency in the pursuit of improved sustainability knowledge and performance. If, on the other hand, it is the defensive stance of accounting professionals and the fear of losing power in corporate structures which motivates them to act as gatekeepers, mechanisms to motivate them to cooperate should be researched.

The chapter empirically investigates and discusses the accountant’s contribution to sustainability information management. This can help overcome organisational challenges impeding companies to successfully implement sustainability measures.

We develop and validate measurement instruments for the business partner, watchdog, and scorekeeper roles of controllers. This study addresses calls to enhance the quality of survey research in management accounting by devoting more attention to scale development and especially to construct validity. By focusing on the activity sets of the controllers’ roles, we provide a theoretically and empirically grounded picture of their current roles. The measurement instruments presented in this study enable systematic research progress on controller roles, their relationships, antecedents, and performance outcomes.

This chapter examines how structural factors related to gender, managerial level, and economic sector could impact the level of experienced person/role conflict in management based on a representative survey conducted among managers in Norway. Person/role conflict appears relevant for understanding emotions in organizations and is linked with emotional dissonance and emotional labor through theoretical and empirical considerations. Our findings reveal that the effect of gender remains significant when controlled for economic sector and managerial level. This indicates that experienced person/role conflict can be partially caused by perceived incongruity between internalized and gender role-related expectations as well as managerial role-related expectations.

Work-life flexibility policies (e.g., flextime, telework, part-time, right-to-disconnect, and leaves) are increasingly important to employers as productivity and well-being strategies. However, policies have not lived up to their potential. In this chapter, the authors argue for increased research attention to implementation and work-life intersectionality considerations influencing effectiveness. Drawing on a typology that conceptualizes flexibility policies as offering employees control across five dimensions of the work role boundary (temporal, spatial, size, permeability, and continuity), the authors develop a model identifying the multilevel moderators and mechanisms of boundary control shaping relationships between using flexibility and work and home performance. Next, the authors review this model with an intersectional lens. The authors direct scholars’ attention to growing workforce diversity and increased variation in flexibility policy experiences, particularly for individuals with higher work-life intersectionality, which is defined as having multiple intersecting identities (e.g., gender, caregiving, and race), that are stigmatized, and link to having less access to and/or benefits from societal resources to support managing the work-life interface in a social context. Such an intersectional focus would address the important need to shift work-life and flexibility research from variable to person-centered approaches. The authors identify six research considerations on work-life intersectionality in order to illuminate how traditionally assumed work-life relationships need to be revisited to address growing variation in: access, needs, and preferences for work-life flexibility; work and nonwork experiences; and benefits from using flexibility policies. The authors hope that this chapter will spur a conversation on how the work-life interface and flexibility policy processes and outcomes may increasingly differ for individuals with higher work-life intersectionality compared to those with lower work-life intersectionality in the context of organizational and social systems that may perpetuate growing work-life and job inequality.

The social innovation of devolving HRM responsibilities to line managers results in many debates about how well they implement HRM practices. The implementation constraints line managers perceive in their HRM role are researched by taking organisational contingencies into consideration.

We present four case studies in which our findings are based on quantitative and qualitative data from the cases. The qualitative data allow us to explain some of our quantitative results in terms of organisational differences.

The HRM implementation effectiveness as perceived by line managers depends on the line managers’ span of control, his/her education level and experience and his/her hierarchical position in the organisation. Each HRM implementation constraint knows additional organisational contingencies.

We did not consider possible influences of one organisational characteristic on another, and the effect of this combined effect on the HRM implementation factors. In order to overcome this limitation, we would suggest using a structural equation model (SEM) in future research.

This chapter offers HR professionals solutions on how to structure the organisation and design the HRM role of line managers in order to implement HRM practices effectively.

We see many differences on how HRM implementation is managed in organisations. This chapter offers solutions to policy makers on how to equalise the HRM role of line managers.

The focus of this chapter is on the line manager (instead of HR managers) as implementer of HRM and the impact of organisational contingencies on HRM implementation.