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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.

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.

This paper aims to investigate actor roles and public–private interactions in networks. Role dynamics are explored in two settings: the current development network and the future implementation network to which actors are transitioning.

The paper builds on the industrial marketing and purchasing approach to business markets and uses a qualitative methodology. A case study of a network developing geofencing applications in the context of sustainable transport was used. The main source of data was interviews with 26 respondents from public and private organizations.

Roles in development and implementation of geofencing are identified, where private and public actors may take on one or several roles in the developing setting. When transitioning to the implementation setting, the expectations of public actors vary and there is ambiguity over their roles, which range from active to inactive. This detailed empirical case study shows the complexity of multi-actor involvement when developing digital technology for the transport system.

The study highlights the transition from firm-centric innovation to network-centric innovation and its implications on actor roles.

Organizations participating in public–private innovation networks need to be aware of the multiple roles public organizations play and the complexities they face.

The paper explores role dynamics within and between the development and implementation settings of geofencing. Within the current development setting, roles are identified at different organizational levels with limited change in role dynamics. When transitioning to a new setting, actors’ role dynamics may range from “limited” to “path-breaking.” In future settings, actors enter and exit networks and their roles may change dramatically.

This chapter delves into the evolving identity of professionals within the field of research management and administration (RMA), examining the shifts in their roles and expectations in the changing landscape in higher education. After the introductory section, Section 2 offers a conceptual framework that emphasises identity as a dynamic process rather than a static concept. This framework sheds light on the changing roles and expectations that define the RMA profession. In Section 3, we explore the contextual backdrop of shifting expectations surrounding RMA roles while stressing the importance of recognizing the multiplicity of identities to comprehend the nuances of the RMA profession. Section 4 analyzes empirical data and explore the diverse pathways that lead individuals into the RMA profession. We uncover that a notable proportion of RMAs possess scientific training and research experience and highlight the complexities surrounding the identity of RMAs with doctoral training (DRMAs). Lastly, Section 5 discusses key observations that yield valuable insights for future research on the evolving professional identity of RMAs. We emphasise that, through self-exploration and introspection, practitioners in the field can contribute to a deeper understanding of their roles and actively shape their professional identity.

Traditional studies in the sociology of science have highlighted the self-organized character of the academic community. This article focuses on recent interrelated changes that alter that distinctive governance structure and its related patterns of competition and cooperation. The changes that we identify here are contractualization and large-scale cooperative research. We use different data sources to exemplify these new patterns and discuss the illustrative role of research clusters in German academia. Research clusters as funded by the German Research Foundation (DFG) are both a highly prestigious scarce good in the competition for reputation and resources and a means of fostering cooperation. Our analysis of this German example reveals that this new institutional configuration of universities as organizations, academic researchers, and the state has a profound effect on organizational practices. We discuss the implications of our empirical findings with regard to collegiality in academia. Ultimately, we anticipate a further weakening of collegial bonds, not only because universities and the state have become more active in shaping the nature of academic competition and cooperation but also because of the increasing strategic and individualistic orientation of academic researchers. In the final section, we summarize our findings and address the need for further research and an international comparative perspective.

This study aimed to identify and describe how mentoring influences the mentor, by operationalising and specifying learning outcomes involved in mentoring.

This study used an action research approach, by uniting theory and practice to explore new ways of learning and evolve the field of practice in education. Thematic analysis was used to identify and organise patterns or themes that emerged from the data.

The results showed that mentoring changed the mentors' perspectives towards improved understanding, more flexibility and approval of other cultures. It seems that mentoring expanded the mentors' search for values, wishes and resources, including an awareness that our values, wishes and needs are more similar than different. Mentoring also seems to have improved the ability to reformulate, be flexible, strive to optimise user engagement and engage with people as they are, based on their own prerequisites.

The low number of participants means the results cannot be generalised, and voluntary participation may have led to more motivated involvement and positive results.

This study shows that mentoring has had an impact on students' development of intercultural competence and cultural sensitivity through regular meetings with individuals from a different cultural background. Mentoring seems to have revealed insights into underlying prejudices and changed perspectives towards better understanding, thus increased acceptance of other cultures.

Search for similar studies shows a lack of research that operationalises and specifies the learning outcomes that mentors gain from being a mentor.

The purpose of this paper is to present The Build and Bond, an experiential exercise which engages student teams while they apply team dynamics, enhance team skills and foster team member interpersonal bonds.

During The Build and Bond, teams design and execute their own team-building activity. Specifically, teams set goals, generate ideas, make decisions, create a team-building activity, develop implementation plans and ultimately execute the activity. Finally, during an all-class debrief discussion, teams describe their team-building activities, connect their experiences to the learning objectives and reflect on how these lessons can be applied in future team experiences. Pretest and posttest surveys were used to determine if participants perceived increases in team performance and cohesion following The Build and Bond.

All teams reported that their activity added value, was preferred over an instructor-assigned team-building activity and improved team states. Findings from t-tests supported an improvement in team performance and cohesion.

The Build and Bond is designed to help students feel more equipped to communicate, have fun and work interdependently with current and future team members.

Teams design the team-building activity themselves, so members are often more interested in participating and engaging during the team-building activity.

Crowdfunding (CF) has become an increasingly popular means of financing for entrepreneurs and has attracted significant attention from both researchers and practitioners in recent years. The purpose of this study is to investigate the core content and knowledge diffusion paths in the CF field. Specifically, we aim to identify the main topics and themes that have emerged in this field and to trace the evolution of CF knowledge over time.

This study employs co-word clustering and main path analysis (MPA) to examine the historical development of CF research based on 1,528 journal articles retrieved from the Web of Science Core Collection database.

The results of the analysis reveal that CF research focuses on seven themes: sustainability, entrepreneurial finance, entrepreneurship, fintech, social entrepreneurship, social capital, and microcredits. The analysis of the four main paths reveals that equity CF has been the dominant topic in the past years. Recently, CF research has tended to focus on topics such as fintech, the COVID-19 pandemic, competition, Brexit, and policy response.

To the authors' best knowledge, this is the first attempt to explore knowledge diffusion dynamics in the CF field. Overall, the study offers a structure for analyzing the paths through which knowledge is diffused, enabling scholars to effectively manage a large volume of research papers and gain a deeper understanding of the historical, current, and future trends in the development of CF.

This article aims to explore the potential of feminist phenomenology as a conceptual framework for advancing women’s entrepreneurship research and the suitability of interpretative phenomenological analysis (IPA) to the proposed framework.

The article critically examines the current state of women’s entrepreneurship research regarding the institutional context and highlights the benefits of a shift towards feminist phenomenology.

The prevailing disembodied and gender-neutral portrayal of entrepreneurship has resulted in an equivocal understanding of women’s entrepreneurship and perpetuated a male-biased discourse within research and practice. By adopting a feminist phenomenological approach, this article argues for the importance of considering the ontological dimensions of lived experiences of situatedness, intersubjectivity, intentionality and temporality in analysing women entrepreneurs’ agency within gendered institutional contexts. It also demonstrates that feminist phenomenology could broaden the current scope of IPA regarding the embodied dimension of language.

The adoption of feminist phenomenology and IPA presents new avenues for research that go beyond the traditional cognitive approach in entrepreneurship, contributing to theory and practice. The proposed conceptual framework also has some limitations that provide opportunities for future research, such as a phenomenological intersectional approach and arts-based methods.

The article contributes to a new research agenda in women’s entrepreneurship research by offering a feminist phenomenological framework that focuses on the embodied dimension of entrepreneurship through the integration of IPA and conceptual metaphor theory (CMT).

Data science promises new opportunities for organizational decision-making. Data scientists arguably play an important role in this regard and one can even observe a certain “buzz” around this nascent occupation. This paper enquires into how data scientists construct their occupational identity and the challenges they experience when enacting it.

Based on semi-structured interviews with data scientists working in different industries, the authors explore how these actors draw on their educational background, work experiences and perception of the contemporary digitalization discourse to craft their occupational identities.

The authors identify three main components of data scientists’ occupational identity: a scientific mindset, an interest in sophisticated forms of data work and a problem-solving attitude. The authors demonstrate how enacting this identity is sometimes challenged through what data scientists perceive as either too low or too high expectations that managers form towards them. To address those expectations, they engage in outward-facing identity work by carrying out educational work within the organization and (paradoxically) stressing both prestigious and non-prestigious parts of their work to “tame” the ambiguity and hype they perceive in managers’ expectations. In addition, they act upon themselves to better appreciate managers’ perspectives and expectations.

This study contributes to research on data scientists as well as the accounting literature that often refers to data scientists as new competitors for accountants. It cautions scholars and practitioners alike to be careful when discussing the possibilities and limitations of data science concerning advancements in accounting and control.