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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.

Although the number of women working in management accounting has increased, the percentage of female executives in this area remains low. Previous studies examining the underrepresentation of women in accounting leadership positions have analyzed factors that hinder women from reaching these positions. The purpose of this paper, by contrast, is to identify factors that support the advancement of those female executives who have reached a leadership position. Further, this paper highlights the self-reported obstacles and difficulties faced by respondents in reaching their current positions.

Semi-structured interviews were conducted face-to-face with ten female executives in the management accounting departments of Austrian firms. The interview transcripts were analyzed by using the general inductive approach.

The results of the study show that most women classified their social skills and professional expertise as the key factors leading to their successful advancement; however, they also highlighted that ambition and luck played important roles. The authors found that support from both life partners and superiors was essential for these women in reaching their current positions and in handling difficulties when in a leadership position. Further difficulties include working time, work-life balance and motherhood.

As the findings are based on interviews conducted with female Austrian executives in large (more than 250 employees) manufacturing- or service-sector firms, they are not readily generalizable.

This study identifies factors that may help prospective female management accounting executives reach leadership positions. Furthermore, less senior female management accountants may learn from this paper that women who have already reached leadership positions in management accounting may have had to cope with problems similar to those that younger and less senior female management accountants currently experience.

This paper is among the first to address gender in the field of management accounting.

The purpose of this study is to investigate to what extent the professional identity of accountants, as manifested in a set of advanced cognitive, emotional and social intelligence competencies relevant to their professional activities, varies with the respective accounting position.

The systematically developed, formally clearly structured job advertisements for accounting positions provide content-rich representations of those holding the advertised position and thus contribute to revealing the professional identity. This study conducts a content analysis of 600 profiles of accountants presented in job advertisements of German organizations to identify the characteristic set of advanced cognitive, emotional and social intelligence competencies, juxtaposing different accounting positions at various stages of professional life. German organizations were targeted because they traditionally clearly differentiate between financial accounting and management accounting.

The job advertisements suggest that accountants develop a multifaceted professional identity reflecting their area of specialization and their level of entry. Financial accountants are more likely to be team-oriented than management accountants, and non-executive accountants are more likely than executive accountants. Analytical thinking seems to characterize management accountants rather than financial accountants. An independent way of working appears to be more pronounced among financial accountants than among management accountants.

This study refines the understanding of the professional identity of accountants by exploring the recruitment of accountants, the initial step of professional socialization. It identifies the most relevant advanced cognitive, emotional and social intelligence competencies based on a broad sample of job advertisements for accounting positions in organizations of different sizes and industries. By contrasting the competencies relevant to different positions and at different stages of their professional lives, it becomes evident that distinct professional identities of accountants coexist. The relevant competencies may be developed during higher education and continuing professional education. They may also be incorporated into individual performance evaluations and used as the basis for promotion decisions.

The purpose of this paper is to address the relationships between gender and management in the narratives of students. More specifically, the authors discuss how the discourse on management is mobilized as a discursive practice able to make some form of that activity thinkable and practicable: who can be a CEO? What kind of managerial competencies are attributed to men/women CEOs? What kind of moral order is expressed in the stories told?

Stimulus texts have been used to elicit narratives. Students were asked to complete a short story regarding a fictive managerial character, either female or male, whose performance and attitude they were asked to evaluate.

The paper discusses how the collected stories as a whole expressed a conception of what counts as a “good manager” and how management is gendered. In the analysis, the authors discuss whether and how the relationships between gender and management are changing, or the basic assumptions about “think manager-think male” are still valid. The paper illustrates a traditional positioning of gendered management along the lines of rationality vs care, and a third positioning in which the ideal of the “good manager” has both competencies.

The authors designed an alternative research strategy focused on how gender and management are discursively constructed within a context of economic crisis that affects management reputation. Particularly, the authors discuss the surprising results concerning how the written stories evaluating male CEOs distrusted the masculine way of managing and positioned the female managing style within a trustworthy context.

The purpose of this paper is to examine the relationship of gender, work factors, and non‐work factors with aspirations to positions in senior management. A process model of senior management aspirations was developed and tested.

Data were collected via an online survey that resulted in a sample of 368 working professionals. Hierarchical multiple regression analysis was used to analyze results.

Women were less likely than men to desire promotion into a senior management position. Moreover, women's lower desired aspirations for promotion to senior management were due in part to the smaller degree of congruence that women perceive between personal characteristics and senior management positions and in part to the less favorable prospects for career advancement that women perceive relative to men.

The cross‐sectional, correlational research design does not permit strong inferences regarding the causal direction of observed relationships. In addition, the specific nature of the sample (working professionals enrolled in graduate study at one university in the USA) may limit the generalizability of the results.

Because women's career aspirations are affected by their perceived congruence with senior management positions and by their perceived opportunity to reach senior management, organizations should assure that senior management roles are not predominantly associated with masculine characteristics and should evaluate their promotion systems to eliminate artificial barriers to women's advancement into senior management.

This research distinguishes between desired and enacted aspirations as well as provides insights into some factors that explain why women hold weaker desired aspirations for senior management positions than men.

This article reports the results of the second phase of a research study on the career development and aspirations of women in middle management in business firms in the USA. The major method of this research study was the individual case study. Case studies relied on in‐person and/or telephone interviews with the same 30 women managers who participated in the first phase of the study in 1995. The majority of the women managers worked for Fortune 500 companies and were located throughout the USA. The findings of the study revealed that the majority of the women managers have not attained the positions to which they ultimately aspire. The majority do not believe they are progressing as rapidly as they think they should. However, the majority of the women managers continue to aspire to top level management positions and they believe that it is very realistic that they will attain these positions.

Overconfidence bias is considered to be a very influential decision-making bias in the business environment. This paper aims to identify the susceptibility of management accountants to overconfidence-related overplacement bias and to determine its pervasiveness among these professionals.

Two international samples of management accountants were surveyed using overplacement bias elicitation questions. The hypothesis that bias susceptibility varies between management accountants in different hierarchical employment positions was tested employing binary logistic regression.

Management accountants are found to be susceptible to overplacement bias, yet its pervasiveness among the samples is similar to other sample populations in comparable studies. Management accountants in the position of Chief Financial Officer (CFO) were found to be more susceptible to overplacement bias than their colleagues in other management accountant and business management positions.

The use of convenience sampling represents a limitation of the research.

The findings confirm that there is a need for syllabi and continual professional development projects to educate management accountants on this bias. CFOs are especially at risk of being overconfident, which may not be in the best interest of the business.

This is the first paper to assess overplacement bias in management accountants as a group of decision-makers, especially within the context of their increasing involvement in business decision-making.

This study aims to investigate self‐monitoring as a moderator of the relationship between organizational position and perceptions of individual effort.

A total of 133 students were randomly assigned to organizations of 12‐15 members. Each organization completed three projects in 14 weeks. Each student served in one position: management or non‐management. Participants also rated the effort of organizational members and then responded to items on the Self‐monitoring Scale.

Persons in management were rated as giving more effort than persons in non‐management. Self‐monitoring moderated the relationship between organizational position and perceptions of effort. Organizational members perceived high self‐monitors (HSMs) in management as giving more effort than HSMs in non‐management. In contrast, there was no difference in perceived effort of low self‐monitors (LSMs) across positions.

By using students instead of actual employees working in project teams, the results may not generalize to all organizations. Because job performance is a multidimensional construct, findings may have limited application to very specific aspects of contextual performance.

These findings provide support for self‐monitoring as a moderator of organizational position and performance. This helps to reconcile debate about predicting behavior for cross‐situationally consistent LSMs and cross‐situationally variable HSMs. Implications for performance appraisals and differential prediction of criteria are discussed.

The purpose of this paper is to present reasons for the mobility of women in senior management positions in South African higher education. Against the backdrop of women underrepresentation and retention challenges in institution of higher learning in this country, it is pertinent to share the experiences of senior women, with the aim of understanding institutional structures and cultures that make it difficult for women to survive in senior positions.

The paper used a qualitative approach. The focus of this paper was on the women who had held or were still holding senior management positions in higher education in South Africa. The requirement for this paper was that these women should have moved out or across institutions while at a senior management position. This paper drew from five women from different institutions and involved them in in-depth interviews. The women who fitted the category of senior management in this paper included deputy vice chancellor, deans and heads of departments.

The findings indicated that the decisions to opt out of senior management positions for the women ranged from personal to institutional. The personal reasons that emerged from this paper pointed mainly to issues of salaries. The women opted to move out of their positions for better salaries which they believed they would get in the private sectors or in other institutions. Professional development also led women to move to more promising spaces that could afford them an opportunity to grow. Apart from these personal reasons, hostile institutional cultures were cited by all women as the most serious contributory factor to their turnover. Of these, they cited patriarchal practices that led to oppression and dominance, which made it difficult for them to cope in the senior positions they held.

This paper aimed to respond to a gap in research on senior management women’s mobility in higher education, specifically in South Africa. According to Samuel and Chipunza (2013), there is a serious concern that pertains to retention of senior management within African higher education. However, most studies do not provide a focused attention on women but offer a general interpretation of senior management turnover. There seems to be lack of research that aims at understanding the contextual reasons that lead to turnover of women senior management in South African higher education. Against the backdrop of low representation of women in senior positions in specifically South African higher education and calls for equity, the study looked at the reasons why higher education institutions at times fail to retain this most sought after group (women) in these positions of power. Understanding issues around this matter has the potential to contribute towards improved practices while adding a voice to discourses around gender equity and equality.

The hospital sector has expanded in Norway with reforms and a strong demand for better management. The purpose of this paper is to examine: first, how this has affected physicians and nurses in management; second, how management roles in hospitals are changing; and third, how these two professions are tackling their new roles.

The paper presents a review of the secondary literature and a case study undertaken in the spring, 2012.

In Norway, two reforms have been introduced aimed at creating stronger management positions with less professional influence. The leader has full responsibility for a particular unit, which means that the jurisdiction of managers has expanded and that management has become more time consuming. Physicians – traditionally those in charge of hospitals – are facing competition from other professions, especially nursing, which has gained representation in top management positions, particularly at middle management level.

The originality of this paper is the comparison of the evolvement of management among physicians and nurses since the reforms. While the medical profession was critical of management to begin with, i.e. viewing management positions as a trap, it is gradually adapting to the new ideas. Physicians are facing competition from nurses, who readily adjust to the new conditions, and perceive management as a new career track.