The article „What we know about management accountants’ changing identities and roles – a systematic literature review” by Tanja Wolf, Michael Kuttner, Birgit Feldbauer-Durstmüller and Christine Mitter has just been published in the Journal of Accounting and Organizational Change (VHB JQ 3: B).

In addition to external legitimation, role changes require internalization of the new role script or identity reconstructions. This paper addresses this issue by looking at the frequently addressed role changes of controllers, based on a systematic literature review. The results identify different external (e.g. professional associations, educational institutions), organizational (e.g. changes due to technological developments), and individual factors (e.g. competencies) that may promote controller role change and have an impact on identity. Furthermore, the results of the systematic literature review show that the identity of controllers is closely linked to their own image (in the public and the organization) and is challenged by increasing demands, conflicting expectations, and technological progress.

The article is available free of charge at the following link: https://www.emerald.com/insight/content/doi/10.1108/JAOC-02-2019-0025/full/html, opens an external URL in a new window