scholarly journals Occupational identities of management accountants: Situated identity regulation and work

2013 ◽  
Vol 3 (2) ◽  
pp. 67-86
Author(s):  
Rafael Heinzelmann
Keyword(s):  
Organizational Identity ◽  
New Technologies ◽  
Identity Work ◽  
Positive Role ◽  
Self Identity ◽  
It Systems ◽  
Management Accountants ◽  
Situated Identity

This paper investigates occupational identities of management accountants. It casts light on the identity process consisting of identity regulation, work, and self-identity, wherein organizational identity regulation is drawn to the fore. To theorize this process, the paper draws on Alvesson and Willmott's (2002) and on Giddens (1991). The accounting literature provides evidence that the role of accountants undergoes changes as a result of "new" technologies, competition, globalization and organizational managers' demands (cf. Granlund and Lukka, 1998). This paper takes a different route by focusing on how one organization fosters the controlling of occupational identities. I argue in line with others, i.e. Morales and Lambert (2013), that accounting practices are constitutive for occupational identities. However, this relationship is not straightforward. It is characterized by the tension between the actual work and the professional ideals. In order to safeguard a consistent identity accountants engage in identity work. The results show that the combination of different means of identity regulation creates a strong repressive framework for accounting practices reducing the freedom to act and judge as a professional. It contributes to a better understanding of how accountants' identities are subjected to control while simultaneously challenging the positive role associated with IT systems.

Occupational identities of management accountants: the role of the IT system

2018 ◽  
Vol 19 (4) ◽  
pp. 465-482 ◽  
Author(s):  
Rafael Heinzelmann
Keyword(s):  
Reference Point ◽  
Management Accounting ◽  
Resource Planning ◽  
Identity Work ◽  
Business Partner ◽  
Content Type ◽  
It Systems ◽  
Management Accountants ◽  
The Impact

Purpose The purpose of this paper is to investigate the impact of IT systems on occupational identities of management accountants. The author highlights the pivotal role of the IT system as a central reference point for organisational identity regulation and identity work. Design/methodology/approach The paper is based on a qualitative case study approach. Findings The IT system presents the central means of establishing appropriate behaviour in case organisation (“identity regulation”). At the same time, the IT system acts as a sense-giving device (“identity work”) – the central reference point for management accountants to make sense of their work. In addition, the system creates more dirty and unclean work (Morales and Lambert, 2013), producing dissonance between the business partner role and the organisational reality, which is resolved by relating dirty and unclean work through use of the SAP Enterprise Resource Planning (ERP) system. Research limitations/implications The paper suggests to understand IT systems as an important driver of the management accounting work shaping the occupational identity of management accountants. Practical implications The author aims to sensitise practitioners and organisations to the potential risks of relying too strongly on IT systems – a behaviour which can limit the professional judgement and business insight of management accountants. Originality/value The author contributes to the discussion on how technological disruptions, e.g. ERP implementation, Big Data, business analytics, digitalisation, change management accountants’ identity and management accounting work. The author shows how organisations establish appropriate behaviour and how management accountants make sense upon dissonances between the professional ideals exemplified by business partner role and the organisational realities.

scholarly journals Invoking Alphonse: The founder figure as a historical resource for organizational identity work

2018 ◽  
Vol 39 (12) ◽  
pp. 1685-1708 ◽  
Author(s):  
Joëlle Basque ◽  
Ann Langley
Keyword(s):  
Identity Construction ◽  
Organizational Identity ◽  
Identity Work ◽  
Dynamic Perspective ◽  
Identity Markers ◽  
Organizational Identity Construction

There has been growing interest in the rhetorical use of history to express organizational identity claims. Yet the evolving role of the founder figure in managerial accounts has not so far received specific attention. In this study, we examine how the founder figure is used to articulate, enact, stretch, preserve or refresh expressions of organizational identity, drawing on an 80-year magazine archive of a financial cooperative. We identify five modes of founder invocation, and show how distance from founding events leads to increasing abstraction in linkages between the founder and organizational identity claims. The paper offers a dynamic perspective on the mobilization of the founder in organizational identity construction as well as an understanding of how and why founders may remain established identity markers long after their demise.

scholarly journals Becoming through doing: How experimental spaces enable organizational identity work

2019 ◽  
Vol 18 (1) ◽  
pp. 20-49
Author(s):  
Neva Bojovic ◽  
Valérie Sabatier ◽  
Emmanuel Coblence
Keyword(s):  
Organizational Identity ◽  
Business Models ◽  
Identity Work ◽  
Cognitive Tools ◽  
Social Setting ◽  
Identity Change ◽  
Work Space ◽  
Organizational Identities ◽  
Magazine Publishing

This qualitative study of a magazine publishing incumbent shows how organizational identity work can be triggered when organizational members engage in business model experimentation within the bounded social setting of experimental space. The study adds to the understanding of the strategy-identity nexus by expanding on the view of business models as cognitive tools to business models as tools for becoming and by understanding the role of experimental spaces as holding environments for organizational identity work. We show how an experimental space engages organizational members in experimental practices (e.g. cognitive, material, and experiential). As firms experiment with “what they do,” organizational members progressively confront the existing organizational identity in the following ways: they engage in practices of organizational identity work by coping with the loss of the old identity, they play with possible organizational identities, and they allow new organizational identity aspirations to emerge. In these ways, experimental spaces act as an organizational identity work space that eventually enables organizational identity change. We identify two mechanisms (i.e. grounding and releasing) by which an organizational identity work space emerges and leads to the establishment of a renewed organizational identity.

scholarly journals PERANAN KOMUNIKASI DALAM KELUARGA TERHADAP PEMBENTUKAN JATI DIRI REMAJA

PERSPEKTIF ◽  
2016 ◽  
Vol 1 (2) ◽  
Author(s):  
Effiati Juliana Hasibuan
Keyword(s):  
Turning Point ◽  
Peer Pressure ◽  
Young Person ◽  
Acting Out ◽  
Emotional Needs ◽  
Positive Role ◽  
Self Identity ◽  
Negative Behaviors ◽  
Social And Emotional

One of the biggest challenges of adolescence is constructing their self-identity. Teens between the ages of 13 and 21 are not only maturing physically, but they are also growing into their new role as adults. In order to do this, they need to answer for themselves the question "Who am I?" In traditional or particularly rigid communities or families, the young person may have very limited choices in who or what they become. This stage can often involve at least some delinquency, rebellion or acting-out of negative behaviors, and it will probably always include identity crisis and instabilation emotion. However, toward the end of this period, the young adult has usually settled on a clear and positive role for theirself. In maturity process, adolescents want to differentiate themselves from the others. They deliberately choose to be different and make different choices. Along with this, they begin to turn to their peers and friends, rather than their family, for their social and emotional needs. Peer pressure becomes a powerful force and, whether for good or bad, it can have a major impact on their behavior. However, to successfully pass this turning point, they must begin to define ideals and beliefs that will guide them to have a clear picture of how they want their lives to be. The role of communication in family becomes very important to guide the adolescent tobe a good young man with a good self-identity too.

Meiotic CENP-C is a shepherd: bridging the space between the centromere and the kinetochore in time and space

2020 ◽  
Vol 64 (2) ◽  
pp. 251-261
Author(s):  
Jessica E. Fellmeth ◽  
Kim S. McKim
Keyword(s):  
Chromosome Segregation ◽  
New Technologies ◽  
Early Prophase ◽  
Unique Role ◽  
Kinetochore Assembly ◽  
M Phase ◽  
In Vivo Analysis ◽  
Meiosis I

Abstract While many of the proteins involved in the mitotic centromere and kinetochore are conserved in meiosis, they often gain a novel function due to the unique needs of homolog segregation during meiosis I (MI). CENP-C is a critical component of the centromere for kinetochore assembly in mitosis. Recent work, however, has highlighted the unique features of meiotic CENP-C. Centromere establishment and stability require CENP-C loading at the centromere for CENP-A function. Pre-meiotic loading of proteins necessary for homolog recombination as well as cohesion also rely on CENP-C, as do the main scaffolding components of the kinetochore. Much of this work relies on new technologies that enable in vivo analysis of meiosis like never before. Here, we strive to highlight the unique role of this highly conserved centromere protein that loads on to centromeres prior to M-phase onset, but continues to perform critical functions through chromosome segregation. CENP-C is not merely a structural link between the centromere and the kinetochore, but also a functional one joining the processes of early prophase homolog synapsis to late metaphase kinetochore assembly and signaling.

Are Three Items Sufficient to Measure Sense of Coherence?

2018 ◽  
Vol 34 (4) ◽  
pp. 229-237 ◽  
Author(s):  
Francesca Chiesi ◽  
Andrea Bonacchi ◽  
Caterina Primi ◽  
Alessandro Toccafondi ◽  
Guido Miccinesi
Keyword(s):  
Sense Of Coherence ◽  
Convergent Validity ◽  
Clinical Sample ◽  
Clinical Samples ◽  
Depression Symptoms ◽  
Time Saving ◽  
Positive Role ◽  
Patients With Cancer ◽  
Measure Sense

Abstract. The present study aimed at evaluating if the three-item sense of coherence (SOC) scale developed by Lundberg and Nystrom Peck (1995) can be effectively used for research purpose in both nonclinical and clinical samples. To provide evidence that it represents adequately the measured construct we tested its validity in a nonclinical (N = 658) and clinical sample (N = 764 patients with cancer). Results obtained in the nonclinical sample attested a positive relation of SOC – as measured by the three-item SOC scale – with Antonovsky’s 13-item and 29-item SOC scales (convergent validity), and with dispositional optimism, sense of mastery, anxiety, and depression symptoms (concurrent validity). Results obtained in the clinical sample confirmed the criterion validity of the scale attesting the positive role of SOC – as measured by the three-item SOC scale – on the person’s capacity to respond to illness and treatment. The current study provides evidence that the three-item SOC scale is a valid, low-loading, and time-saving instrument for research purposes on large sample.

Gender, Technology and the New Woman

2017 ◽  
Author(s):  
Lena Wånggren
Keyword(s):  
Nineteenth Century ◽  
New Woman ◽  
New Technologies ◽  
Gender And Sexuality ◽  
Literary Texts ◽  
Late Nineteenth Century ◽  
Gender And Technology ◽  
The New Woman ◽  
Grant Allen

This book examines late nineteenth-century feminism in relation to technologies of the time, marking the crucial role of technology in social and literary struggles for equality. The New Woman, the fin de siècle cultural archetype of early feminism, became the focal figure for key nineteenth-century debates concerning issues such as gender and sexuality, evolution and degeneration, science, empire and modernity. While the New Woman is located in the debates concerning the ‘crisis in gender’ or ‘sexual anarchy’ of the time, the period also saw an upsurge of new technologies of communication, transport and medicine. This book explores the interlinking of gender and technology in writings by overlooked authors such as Grant Allen, Tom Gallon, H. G. Wells, Margaret Todd and Mathias McDonnell Bodkin. As the book demonstrates, literature of the time is inevitably caught up in a technological modernity: technologies such as the typewriter, the bicycle, and medical technologies, through literary texts come to work as freedom machines, as harbingers of female emancipation.

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