Tanja Wolf, Michael Kuttner, Birgit Feldbauer-Durstmüller and Christine Mitter
Academic interest in role changes of management accountants (MAs) has increased during the past two decades. Role changes imply identity reconstructions as they do not only…
Abstract
Purpose
Academic interest in role changes of management accountants (MAs) has increased during the past two decades. Role changes imply identity reconstructions as they do not only require an external legitimacy, but professionals have to internalize a new role script. Thus, this paper aims to contribute to a comprehensive understanding of the ongoing changes concerning MAs by providing an identity perspective.
Design/methodology/approach
This paper systematically reviews the literature on the changing role of MAs from an identity perspective, based on a conclusive sample of 64 articles.
Findings
This review identified several external factors such as professional associations and educational institutions as well as organizational and individual factors that impact MAs’ identity and act as change drivers. MAs’ identity is linked with their image in the public and within the organization and is challenged by increasing demands, conflicting expectations and technological progress. Hence, the literature sample illustrates a fragmented and contradictory picture regarding the changes of MAs’ identities and roles and displays that the idea of a simple movement from one identity to another is misleading. Furthermore, the identity perspective offers new issues for management accounting research, practice and education such as nested identity, multiple or desired identities.
Originality/value
To the best of the authors’ knowledge, this study is the first to review the literature of MAs’ changing identities and roles from an identity perspective. This perspective enables a novel focus on internal views, perceptions and internalized meanings of MAs connected with their role instead of exclusively debating changed external behavior expectations.
Details
Keywords
Anna Aleksandra Lupina-Wegener, Shuang Liang, Rolf van Dick and Johannes Ullrich
Building on social identity theory, the purpose of this paper is to examine how European managers construct their multiple identities after being acquired by a Chinese firm and to…
Abstract
Purpose
Building on social identity theory, the purpose of this paper is to examine how European managers construct their multiple identities after being acquired by a Chinese firm and to determine the key factors contributing to the changing dynamics of multiple organizational identities.
Design/methodology/approach
The paper presents a qualitative, single case study of a Chinese acquisition of a European manufacturing firm at two points in time.
Findings
We find that multiple identities initially trigger ambivalence toward the acquisition, but over time, the ambivalence diminishes. The reduction of ambivalence results from concurrent integration and separation: a newly constructed boundary spanning the organization separates positive identities from negative ones, and integration interventions foster the development of a new, shared identity.
Originality/value
The findings reveal that organizational identity change is facilitated by the aligning of a post-merger identity with the acquired organization's historical identity and by creating an ambivalent boundary spanning identity.
Details
Keywords
Patrick Nunn and Roselyn Kumar
Climate change poses diverse, often fundamental, challenges to livelihoods of island peoples. The purpose of this study is to demonstrate that these challenges must be better…
Abstract
Purpose
Climate change poses diverse, often fundamental, challenges to livelihoods of island peoples. The purpose of this study is to demonstrate that these challenges must be better understood before effective and sustainable adaptation is possible.
Design/methodology/approach
Understanding past livelihood impacts from climate change can help design and operationalize future interventions. In addition, globalization has had uneven effects on island countries/jurisdictions, producing situations especially in archipelagoes where there are significant differences between core and peripheral communities. This approach overcomes the problems that have characterized many recent interventions for climate-change adaptation in island contexts which have resulted in uneven and at best only marginal livelihood improvements in preparedness for future climate change.
Findings
Island contexts have a range of unique vulnerability and resilience characteristics that help explain recent and proposed responses to climate change. These include the sensitivity of coastal fringes to climate-environmental changes: and in island societies, the comparatively high degrees of social coherence, closeness to nature and spirituality that are uncommon in western contexts.
Research limitations/implications
Enhanced understanding of island environmental and social contexts, as well as insights from past climate impacts and peripherality, all contribute to more effective and sustainable future interventions for adaptation.
Originality/value
The need for more effective and sustainable adaptation in island contexts is becoming ever more exigent as the pace of twenty-first-century climate change increases.
Details
Keywords
Sinhle Thwala, Tyanai Masiya and Stellah N. Lubinga
This study aims to investigates the contribution of the informal sector towards secure livelihoods. Using a case study design, the study focusses on Mandela park, situated in…
Abstract
Purpose
This study aims to investigates the contribution of the informal sector towards secure livelihoods. Using a case study design, the study focusses on Mandela park, situated in Khayelitsha Township, Cape Town, in the Western Cape province of South Africa. Khayelitsha is predominantly an old township established by the apartheid government using unjust segregation laws to foster spatial planning that isolated people of colour in areas with insufficient infrastructure and informal economic activities. Therefore, informal trading became a survival strategy in Khayelitsha, attracting an increasing number of informal traders in public spaces within the township in pursuit of livelihoods. Informal activities are generally conducted to generate income and secure sustainable livelihoods.
Design/methodology/approach
This study uses a qualitative research design, incorporating structured interviews instrumental in data collection and in-depth thematic analysis.
Findings
The study findings reveal that the informal sector positively contributes to the sustainable livelihoods of those involved in the informal sector and the relatives of those through income generation, family support, wealth creation, source of employment, business incubation and innovation and creativity.
Originality/value
The study concludes that given the increasing unemployment rate in South Africa, caused by the stagnant economic growth rate, policymakers should rethink their policies on the informal economy, acknowledge the sector's relevance and support the sector.