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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.

Role congruity theory and gender stereotypes research suggests men are expected to engage in agentic behavior and women in communal behavior as leaders, and that role violation results in backlash. However, extant gender and leadership research does not directly measure expectations–behavior incongruence. Further, researchers have only considered one condition of role incongruence – display of counter-role behavior – and have not considered the outcomes of failing to exhibit role-congruent behavior. Additionally, few studies have examined outcomes for male leaders who violate gender role prescriptions. The present study aims to address these shortcomings by conducting a novel empirical test of role congruity theory.

This experimental study used polynomial regression to assess how followers evaluated leaders under conditions of incongruence between follower expectations for men and women leaders’ behavior and leaders’ actual behavior (i.e. exceeded and unmet expectations). Respondents read a fictional scenario describing a new male or female supervisor, rated their expectations for the leader’s agentic and communal behavior, read manipulated vignettes describing the leader’s subsequent behavior, rated their perceptions of these behaviors, and evaluated the leader.

Followers expected higher levels of communal behavior from the female than the male supervisor, but no differences were found in expectations for agentic behavior. Regardless of whether expectations were exceeded or unmet, supervisor gender did not moderate the effects of agentic or communal behavior expectations–perceptions incongruence on leader evaluations in polynomial regression analyses (i.e. male and female supervisors were not evaluated differently when displaying counter-role behavior or failing to display role-congruent behavior).

In addition to providing a novel, direct test of role congruity theory, the study highlighted a double standard in gender role-congruent behavior expectations of men and women leaders. Results failed to support role congruity theory, which has implications for the future of theory in this domain.

Drawing upon the creativity interaction theory and expectation-identity perspective, the purpose of this paper is to construct a chain mediation model of the influence of workplace status on individual creativity from the perspective of expectation identity and to explore the moderating effect of prosocial motivation in this model.

This study reached 529 employees from 35 enterprises as the investigation objects and used structural equation model and hierarchical regression for data analysis. Data on workplace status, prosocial motivation, creativity expectations and creativity role identity were collected at Time Point T1, and individual creativity was collected at time point T2 (one month later).

The results reveal that: workplace status has a significantly positive effect on creativity; creativity performance expectations and creativity role identity have partial mediating effect in the relationship between workplace status and creativity, respectively; creativity performance expectations and creativity role identity play a chain double mediation role in the relationship between workplace status and creativity; and prosocial motivation moderates the relationship between workplace status and creativity and further moderates the chain double mediation effect of creativity performance expectations and creativity role identity.

In existing studies, conclusions about the relationship between workplace status and individual creativity could be divided into three viewpoints: positive, negative and U-shaped. These inconsistent findings on the relationship between workplace status and creativity imply that the relationship is complex and not fully elucidated. This may be attributed to the fact that workplace status is influenced by cultural factors and research objects. This study reinterprets the relationship between workplace status and individual creativity through the lens of creativity interaction theory and demonstrates the significance of employee workplace status in the Chinese context.

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.

The paper aims to propose and validate a process-based model to enhance managerial effectiveness among micro, small and medium enterprises (MSMEs). It has been observed that business uncertainties and inadequate financial resources that MSME entrepreneurs and managers face require them to constantly engage in strong self-awareness and self-regulating behavior to enhance the efficacy in their roles and, henceforth, their role performance effectiveness.

The approach for data collection was based on the clustering of MSMEs belonging to the clusters machine tool, pump manufacturing, foundry, textile and auto-component clusters in India. The respondents to the study were MSME entrepreneurs and managers who oversee and manage multiple functions like operations, quality, marketing, sales, supply chain management, procurement, personnel and administration and general administration.

The self-efficacy of entrepreneurial managers of MSMEs is observed to play an integral role in enhancing the efficacy of their roles, thus highlighting the use of a process-based perspective while dealing with constant resource constraints and excessive dynamism in their business contexts. The ability to handle multiple tasks effectively and resilience to manage challenges enhances their role-making process, which is significant in achieving and sustaining goal-oriented behavior among MSME entrepreneurs and managers.

This paper would serve as an effective model for entrepreneurs and managers to enhance their efficacy in the individual and interdependent role context, which would help achieve their individual and organizational goals. The model emphasizes a process-based perspective that thrusts the need to relate to the organizational context, enhancing individual confidence for goal-related behavior and fulfilling their role-related expectations.

This paper presents a model of enhancing managerial effectiveness that discusses self-efficacy as antecedent behavior. Here, personal and environmental factors aid cognition to one’s capability to construct reality, self-regulate, encode information and engage in effective managerial action.

Emergence is a key concept in service-dominant (SD) logic; however, the literature is neonatal on the underlying mechanisms that lead to emergence within service ecosystems. This study aims to address the call by Vargo et al. (2022) for understanding the role of actor engagement in emergence of novel outcomes, by identifying a process of how various actor roles in entrepreneurial ecosystem (EE) emerge as resource through the actor engagement.

Following a longitudinal design, this study conduct interviews from 20 respondents over eight months in three phases (group interviews, post-training, post-funding). This study analyzes the respondents’ engagement in an entrepreneurial service context. This study uses qualitative inductive approach and thematic analysis.

Results show that actor roles emerge as role expectations from essential provider and beneficiary position in a service ecosystem through actor role readiness, manifested as engagement properties in the actor engagement process. This study identifies five actor roles and their corresponding role readiness dimensions that emerge. Based on these propositions through which the authors position generic actor roles emergence within the actor engagement process in a service ecosystem.

This paper advances the understanding of micro-level process in emergence literature in SD logic by providing a conceptual understanding of emergence of actor roles as a resource through actor engagement. By grounding the study in EE, this study provides empirical evidence to the underlying mechanisms at the micro level of resource emergence process in a service ecosystem.

Job advertisements are important means of communicating role expectations for management accountants to the labor market. They provide information about which roles are sought and expected. However, which roles are communicated in job advertisements is unknown so far.

With a text-mining approach on a large sample of 889 job ads, the authors extract information on roles, type of firm and hierarchical position of the management accountant sought.

The results indicate an apparent mix of different role types with a strong focus on a classic watchdog role. However, the business partner role is more often sought for leadership positions or in family businesses and small- and medium-sized enterprises (SME).

The main limitation is the lack of an agreed-upon measurement instrument for roles in job offers. The study results imply that corporate practice is not as theory-driven as is postulated and communicated in the management accounting community. This indicates the existence of a research-practice gap and tensions between different actors in the management accounting field.

The results challenge the current role discussion of professional organizations for management accountants as business partners.

The authors contribute the first study, which explicitly analyzes the communication of roles in job offers for management accountants. It indicates a discrepancy between scholarly discussion on roles and management accountants' work from an employer's perspective.

The authors examined how the identification mechanism of the innovation performance of knowledge employees is affected by empowering leadership by influencing the organizational identification and the moderating effect of leaders on the role expectation of knowledge employees as an essential innovation subject.

The authors employed a mixed-method research approach. The authors collected data from 378 knowledge employees and managers in 20 companies in China's Yangtze River Delta cities. The authors analyzed data using multiple regression analysis forecasting methods.

The authors found that there was an inverted U-shaped relationship between empowering leadership and the innovation performance of knowledge employees; organizational identity played a partial mediating role between empowering leadership and the innovation performance of knowledge employees; role expectation of leaders on the innovation behavior of employees regulated the relationship between the organizational identity and innovation performance of knowledge employees.

This study extends the literature on empowering leadership and innovation performance. This study empirically examines the mediating effect of organizational identity between empowering leadership and innovation performance. In addition, this study empirically examines how empowered leaders' expected innovation level moderates the association between organizational identity and innovation performance.

The primary objective of this research is to explore the underlying mechanisms of social ties influencing lurking behaviour in Microblog by combing role theory and social identity theory.

An online survey of 312 Microblog users in China was conducted to test the proposed research model and hypotheses. The partial least squares (PLS) approach was used to analyse the data.

The results show that social ties affect lurking behaviour on Microblog in two ways, directly and indirectly through role stress. Social ties have a negative direct impact on lurking behaviour. Based on the multiple mediation analysis, social ties positively affect lurking through role overload and negatively affect lurking via role ambiguity. Perceived heterogeneity strengthens the positive effects of social ties on role overload and conflict, and weakens the negative impact of social ties on role ambiguity. Social identification weakens the positive relationship between social ties and role overload and strengthens the negative relationship between social ties and role ambiguity.

This study extends the literature on the social interaction reasons behind lurking behaviour in Microblog by revealing the effects of social ties in Microblog. The theoretical mechanisms of social ties on lurking behaviour in Microblog are unveiled by discovering the direct effect of social ties, the mediating effects of multidimensional role stress, and the moderating effects of different kinds of social identity.