dc.contributor.author | Rautiainen, Antti | |
dc.contributor.author | Scapens, Robert | |
dc.contributor.author | Järvenpää, Marko | |
dc.contributor.author | Auvinen, Tommi | |
dc.contributor.author | Sajasalo, Pasi | |
dc.date.accessioned | 2024-01-31T08:22:55Z | |
dc.date.available | 2024-01-31T08:22:55Z | |
dc.date.issued | 2024 | |
dc.identifier.citation | Rautiainen, A., Scapens, R., Järvenpää, M., Auvinen, T., & Sajasalo, P. (2024). Towards fluid role identity of management accountants: A case study of a Finnish bank. <i>The British Accounting Review</i>, <i>In Press</i>, Article 101341. <a href="https://doi.org/10.1016/j.bar.2024.101341" target="_blank">https://doi.org/10.1016/j.bar.2024.101341</a> | |
dc.identifier.other | CONVID_202798967 | |
dc.identifier.uri | https://jyx.jyu.fi/handle/123456789/93147 | |
dc.description.abstract | In our case study of a Finnish bank, we found that the role identity of management accountants is becoming fluid, i.e., it is constantly adjusting to accommodate shifting role expectations and changing context-specific demands. Digitalization and information technology (with such tools as artificial intelligence and robotic process automation) are key drivers of change. Furthermore, banking is also a regulated field with an increasing amount of data to be interpreted. The combination of these rather different trends is challenging for management accountants as they strive to cope with multiple pressures. We explore the role identity of management accountants (called ‘controllers’ in our case), and we find varying and fluid roles, including the roles discussed in the existing accounting literature, including the traditional ‘bean counter’ role and the ‘business partner’ role, as well as new, typically IT-related, specialist roles. We suggest that their fluid role identity enables controllers in our case to cope with continuously evolving tasks, and with changing role expectations. In this context, controllers are increasingly working in agile teams with specialists with diverse educational backgrounds and expertise. | en |
dc.format.mimetype | application/pdf | |
dc.language.iso | eng | |
dc.publisher | Academic Press | |
dc.relation.ispartofseries | The British Accounting Review | |
dc.rights | CC BY 4.0 | |
dc.subject.other | controllerit | |
dc.subject.other | digitalization | |
dc.subject.other | role identity | |
dc.subject.other | banking | |
dc.subject.other | accounting change | |
dc.subject.other | management accounting | |
dc.subject.other | controllers | |
dc.title | Towards fluid role identity of management accountants: A case study of a Finnish bank | |
dc.type | article | |
dc.identifier.urn | URN:NBN:fi:jyu-202401311651 | |
dc.contributor.laitos | Kauppakorkeakoulu | fi |
dc.contributor.laitos | School of Business and Economics | en |
dc.contributor.oppiaine | Accounting Change | fi |
dc.contributor.oppiaine | Responsible Management, Learning, Digitalization & Strategy | fi |
dc.contributor.oppiaine | Johtaminen | fi |
dc.contributor.oppiaine | Digitaalinen liiketoiminta ja talous (painoala) | fi |
dc.contributor.oppiaine | Laskentatoimi | fi |
dc.contributor.oppiaine | Kestävä liiketoiminta ja talous (painoala) | fi |
dc.contributor.oppiaine | Accounting Change | en |
dc.contributor.oppiaine | Responsible Management, Learning, Digitalization & Strategy | en |
dc.contributor.oppiaine | Management and Leadership | en |
dc.contributor.oppiaine | Digital Business and Economy (focus area) | en |
dc.contributor.oppiaine | Accounting | en |
dc.contributor.oppiaine | Sustainable Business and Economy (focus area) | en |
dc.type.uri | http://purl.org/eprint/type/JournalArticle | |
dc.type.coar | http://purl.org/coar/resource_type/c_2df8fbb1 | |
dc.description.reviewstatus | peerReviewed | |
dc.relation.issn | 0890-8389 | |
dc.relation.volume | In Press | |
dc.type.version | publishedVersion | |
dc.rights.copyright | © Authors | |
dc.rights.accesslevel | openAccess | fi |
dc.subject.yso | pankkiala | |
dc.subject.yso | digitalisaatio | |
dc.subject.yso | laskentatoimi | |
dc.subject.yso | johtaminen | |
dc.subject.yso | sisäinen laskentatoimi | |
dc.subject.yso | roolit | |
dc.subject.yso | muutos | |
dc.subject.yso | kirjanpitäjät | |
dc.subject.yso | tekoäly | |
dc.subject.yso | pankit | |
dc.subject.yso | ammatti-identiteetti | |
dc.format.content | fulltext | |
jyx.subject.uri | http://www.yso.fi/onto/yso/p15487 | |
jyx.subject.uri | http://www.yso.fi/onto/yso/p8692 | |
jyx.subject.uri | http://www.yso.fi/onto/yso/p7621 | |
jyx.subject.uri | http://www.yso.fi/onto/yso/p554 | |
jyx.subject.uri | http://www.yso.fi/onto/yso/p18706 | |
jyx.subject.uri | http://www.yso.fi/onto/yso/p14418 | |
jyx.subject.uri | http://www.yso.fi/onto/yso/p277 | |
jyx.subject.uri | http://www.yso.fi/onto/yso/p14503 | |
jyx.subject.uri | http://www.yso.fi/onto/yso/p2616 | |
jyx.subject.uri | http://www.yso.fi/onto/yso/p1099 | |
jyx.subject.uri | http://www.yso.fi/onto/yso/p12894 | |
dc.rights.url | https://creativecommons.org/licenses/by/4.0/ | |
dc.relation.doi | 10.1016/j.bar.2024.101341 | |
jyx.fundinginformation | The Finnish authors acknowledge the following research grants: OP Group Research Foundation grant number 201600095 in 2016; Foundation for Economic Education grant number 200123 in 2020; and Hannes Gephard Fund grant in 2020. | |
dc.type.okm | A1 | |