Cultural interventions in the management accountant's role formation - Case: Orange Group / Homeware

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dc.contributor Aalto-yliopisto fi
dc.contributor Aalto University en
dc.contributor.author Itäinen, Matias
dc.date.accessioned 2016-08-16T11:35:51Z
dc.date.available 2016-08-16T11:35:51Z
dc.date.issued 2015
dc.identifier.uri https://aaltodoc.aalto.fi/handle/123456789/21369
dc.description.abstract OBJECTIVES OF THE STUDY The objective for this study is to critically examine the management accountant's role formation and organizational identity. The role formation is examined through the interplay between organizational cultural interventions, identity work and the management accountant's self-identity. This study takes a post-structural perspective on culture, not primarily focusing on structural factors, but the meanings conveyed by cultural interventions. The management accountant's role formation is analysed through the following four research questions: 1.How do different organizational cultural interventions facilitate the management accountant's role formation? 2.How does the management accountant's self-identity affect his/her role formation? 3.What kind of interplay do organizational cultural interventions and the management ac-countant's identity processes create? 4.What other factors may affect the management accountant's role formation? RESEARCH METHOD AND DATA The study's theoretical framework is based on academic literature on management accounting change and identity formation theory. The study is a single-company case study. The empirical research data was gathered by extensive background work by collecting the case company's internal data and informal interviews, followed by a series of semi-structured interviews focusing on the company's largest Finnish business unit. Interviewees included management accountants from the business unit and Europe business region, as well as the group's finance development director. FINDINGS OF THE STUDY The study's theoretical framework extends the model of identity formation by Alvesson & Willmott (2002) by linking it to academic research on management accounting change. The study's empirical findings suggest that organizational cultural interventions and the management accountant's self-identity are closely intertwined in the formation of his/her organizational identity and role. Organizational cultural interventions are a significant medium of identity regulation, as they frame and direct the management accountant's identity work. When aligned with the management accountant's self-identity, cultural interventions may also be a strong source of empowerment. The management accountant's self-identity then positions his/her organizational identity within the boundaries created by cultural interventions. A loose formal rule system may also increase the potency of both cultural interventions and self-identity in organizational identity formation. en
dc.format.extent 97
dc.language.iso en en
dc.title Cultural interventions in the management accountant's role formation - Case: Orange Group / Homeware en
dc.type G2 Pro gradu, diplomityö fi
dc.contributor.school Kauppakorkeakoulu fi
dc.contributor.school School of Business en
dc.contributor.department Laskentatoimen laitos fi
dc.contributor.department Department of Accounting en
dc.subject.keyword management accounting change
dc.subject.keyword management accountant
dc.subject.keyword controller
dc.subject.keyword cultural intervention
dc.subject.keyword business orientation
dc.subject.keyword identity formation
dc.subject.keyword role formation
dc.identifier.urn URN:NBN:fi:aalto-201609083583
dc.type.dcmitype text en
dc.programme.major Laskentatoimi fi
dc.programme.major Accounting en
dc.type.ontasot Pro gradu tutkielma fi
dc.type.ontasot Master's thesis en
dc.subject.helecon laskentatoimi
dc.subject.helecon accounting
dc.subject.helecon johdon laskentatoimi
dc.subject.helecon managerial accounting
dc.subject.helecon liiketalous
dc.subject.helecon business economics
dc.subject.helecon työ
dc.subject.helecon work
dc.subject.helecon identiteetti
dc.subject.helecon identity
dc.subject.helecon voimaantuminen
dc.subject.helecon empowerment
dc.subject.helecon organisaatio
dc.subject.helecon organization
dc.ethesisid 14547
dc.date.dateaccepted 2015-06-10
dc.location P1 I


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