Wolf, Tanja; Kuttner, Michael; Feldbauer-Durstmüller, … - In: Journal of Accounting & Organizational Change 16 (2020) 3, pp. 311-347
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...