Accounting in Identity Regulation: Producing the Appropriate Worker

References

• Abrahamsson, G., Englund, H., & Gerdin, J. (2011). Organizational identity and management accounting change. Accounting, Auditing and Accountability Journal, 24(3), 345–376. https://doi.org/10.1108/09513571111124045
   Web of Science ®Google Scholar
• Ahrens, T., & Dent, J. (1998). Accounting and organizations: Realizing the richness of field research. Journal of Management Accounting Research, 10(1), 1–39.
   Google Scholar
• Alvesson, M., & Willmott, H. (1996). Making sense of management – a critical analysis. Sage.
   Google Scholar
• Alvesson, M., & Willmott, H. (2002). Identity regulation as organizational control: Producing the appropriate individual. Journal of Management Studies, 39(5), 619–644. https://doi.org/10.1111/1467-6486.00305
   Web of Science ®Google Scholar
• Ashforth, B., & Schinoff, B. (2016). Identity under construction: How individuals come to define themselves in organizations. The Annual Review of Organizational Psychology and Organizational Behavior, 3(1), 111–137. https://doi.org/10.1146/annurev-orgpsych-041015-062322
   Google Scholar
• Bardon, T., Brown, A., & Pezé, S. (2017). Identity regulation, identity work and phronesis. Human Relations, 70(8), 940–965. https://doi.org/10.1177/0018726716680724
   Web of Science ®Google Scholar
• Bedford, D., Malmi, T., & Sandelin, M. (2016). Management control effectiveness and strategy: An empirical analysis of packages and systems. Accounting, Organizations and Society, 51, 12–28. https://doi.org/10.1016/j.aos.2016.04.002
   Web of Science ®Google Scholar
• Bogetoft, P. (2012). Performance benchmarking – measuring and managing performance. Springer.
   Google Scholar
• Brown, A. (2015). Identities and identity work in organizations. International Journal of Management Reviews, 17(1), 20–40. https://doi.org/10.1111/ijmr.12035
   Web of Science ®Google Scholar
• Brown, A. (2019). Identities in organization studies. Organization Studies, 40(1), 7–21. https://doi.org/10.1177/0170840618765014
   Web of Science ®Google Scholar
• Brown, A., & Humphreys, M. (2006). Organizational identity and place: A discursive exploration of hegemony and resistance. Journal of Management Studies, 43(2), 231–257. https://doi.org/10.1111/j.1467-6486.2006.00589.x
   Web of Science ®Google Scholar
• Burchell, S., Clubb, C., Hopwood, A., & Hughes, J. (1980). The roles of accounting in organizations and society. Accounting, Organizations and Society, 5(1), 5–27. https://doi.org/10.1016/0361-3682(80)90017-3
   Google Scholar
• Chambers, A., & Rand, G. (2010). The operational auditing handbook: Auditing business and IT processes (2nd ed.). Wiley & Sons.
   Google Scholar
• Clarke, C., Brown, A., & Hailey, V. (2009). Working identities? Antagonistic discursive resources and managerial identity. Human Relations, 62(3), 323–352. https://doi.org/10.1177/0018726708101040
   Web of Science ®Google Scholar
• Collinson, D. (2003). Identities and insecurities: Selves at work. Organization, 10(3), 527–547. https://doi.org/10.1177/13505084030103010
   Web of Science ®Google Scholar
• Covaleski, M., Dirsmith, M., Heian, J., & Samuel, S. (1998). The calculated and the avowed: Techniques of discipline and struggles over identity in Big Six public accounting firms. Administrative Science Quarterly, 43(2), 293–327. https://doi.org/10.2307/2393854
   Web of Science ®Google Scholar
• Deetz, S. (1995). Transforming communication, transforming business: Building responsive and responsible workplaces. Hampton Press.
   Google Scholar
• Dent, J. (1991). Accounting and organizational cultures: A field study of the emergence of a new organizational reality. Accounting, Organizations and Society, 16(8), 705–732. https://doi.org/10.1016/0361-3682(91)90021-6
   Web of Science ®Google Scholar
• Down, S., & Reveley, J. (2009). Between narration and interaction: Situating first-line supervisor identity work. Human Relations, 62(3), 379–401. https://doi.org/10.1177/0018726708101043
   Web of Science ®Google Scholar
• Dyer, W., & Wilkins, A. (1991). Better stories, not better constructs, to generate better theory: A rejoinder to Eisenhardt. The Academy of Management Review, 16(3), 613–619. https://doi.org/10.2307/258920
   Web of Science ®Google Scholar
• Empson, L. (2004). Organizational identity change: Managerial regulation and member identification in an accounting firm acquisition. Accounting, Organizations and Society, 29(8), 759–781. https://doi.org/10.1016/j.aos.2004.04.002
   Web of Science ®Google Scholar
• Englund, H., & Gerdin, J. (2019). Contesting conformity: How and why academics may oppose the conforming influences of intra-organizational performance evaluations. Accounting, Auditing & Accountability Journal, 33(5), 913–938. https://doi.org/10.1108/AAAJ-03-2019-3932
   Web of Science ®Google Scholar
• Foucault, M. (1979). Discipline and punish. Penguin.
   Google Scholar
• Franceschini, F., Galetto, M., & Maisano, D. (2007). Management by measurement – designing key indicators and performance measurement systems. Springer.
   Google Scholar
• Gagnon, S., & Collinson, D. (2014). Rethinking global leadership development programmes: The interrelated significance of power, context and identity. Organization Studies, 35(5), 645–670. https://doi.org/10.1177/0170840613509917
   Web of Science ®Google Scholar
• Gendron, Y. (2008). Constituting the academic performer: The spectre of superficiality and stagnation in academia. European Accounting Review, 17(1), 97–127. https://doi.org/10.1080/09638180701705973
   Web of Science ®Google Scholar
• Gendron, Y. (2015). Accounting academia and the threat of the paying-off mentality. Critical Perspectives on Accounting, 26, 168–176. https://doi.org/10.1016/j.cpa.2013.06.004
   Web of Science ®Google Scholar
• Gendron, Y., & Spira, L. (2010). Identity narratives under threat: A study of former members of Arthur Andersen. Accounting, Organizations and Society, 35(3), 275–300. https://doi.org/10.1016/j.aos.2009.09.001
   Web of Science ®Google Scholar
• Gerdin, J. (2020). Management control as a system: Integrating and extending theorizing on MC complementarity and institutional logics. Management Accounting Research, 49, 1–13. https://doi.org/10.1016/j.mar.2020.100716
   Web of Science ®Google Scholar
• Gioia, D., & Patvardhan, S. (2012). Identity as process and flow. In M. Schultz, S. Maguire, A. Langley, & H. Tsoukas (Eds.), Constructing identity in and around organizations (pp. 50–62). Oxford University Press.
   Google Scholar
• Goretzki, L., & Messner, M. (2019). Backstage and frontstage interactions in management accountants’ identity work. Accounting, Organizations and Society, 74, 1–20. https://doi.org/10.1016/j.aos.2018.09.001
   Web of Science ®Google Scholar
• Gotsi, M., Adriopoulos, C., Lewis, M., & Ingram, A. (2010). Managing creatives: Paradoxical approaches to identity regulation. Human Relations, 63(6), 781–805. https://doi.org/10.1177/0018726709342929
   Web of Science ®Google Scholar
• Grabner, I., & Moers, F. (2013). Management control as a system or a package? Conceptual and empirical issues. Accounting, Organizations and Society, 38(6–7), 407–419. https://doi.org/10.1016/j.aos.2013.09.002
   Web of Science ®Google Scholar
• Grossi, G., Kallio, K.-M., Sargiacomo, M., & Skoog, M. (2020). Accounting, performance management systems and accountability changes in knowledge-intensive public organizations – a literature review and research agenda. Accounting, Auditing and Accountability Journal, 33(1), 256–280. https://doi.org/10.1108/AAAJ-02-2019-3869
   Web of Science ®Google Scholar
• Hardy, C., & Thomas, R. (2014). Strategy, discourse and practice: The intensification of power. Journal of Management Studies, 51(2), 320–348. https://doi.org/10.1111/joms.12005
   Web of Science ®Google Scholar
• Hopwood, A. (1983). On trying to study accounting in the contexts in which it operates. Accounting, Organizations and Society, 8(2–3), 287–305. https://doi.org/10.1016/0361-3682(83)90035-1
   Web of Science ®Google Scholar
• Hopwood, A. (1986). Management accounting and organizational action: An introduction. In M. Bromwich & A. Hopwood (Eds.), Research and current issues in management accounting (pp. 9–30). Pitman.
   Google Scholar
• Järvenpää, M., & Länsiluoto, A. (2016). Collective identity, institutional logic and environmental management accounting change. Journal of Accounting and Organizational Change, 12(2), 152–176. https://doi.org/10.1108/JAOC-11-2013-0094
   Web of Science ®Google Scholar
• Järvinen, J. (2009). Shifting NPM agendas and management accountants’ occupational identities. Accounting, Auditing and Accountability Journal, 22(8), 1187–1210. https://doi.org/10.1108/09513570910999283
   Google Scholar
• Kakkuri-Knuuttila, M.-L., Lukka, K., & Kuorikoski, J. (2008). Straddling between paradigms: A naturalistic philosophical case study on interpretive research in management accounting. Accounting, Organizations and Society, 33(2–3), 267–291. https://doi.org/10.1016/j.aos.2006.12.003
   Web of Science ®Google Scholar
• Kaplan, R., & Norton, D. (1992). The balanced scorecard – measures that drive performance. Harvard Business Review, 70(1), 71–79.
   PubMed Web of Science ®Google Scholar
• Kaplan, R., & Norton, D. (1996). The balanced scorecard. Harvard Business School Press.
   Google Scholar
• Kaplan, R., & Norton, D. (2007). Using the balanced scorecard as a strategic management system. Harvard Business Review, 85(7/8), 150–161.
   Web of Science ®Google Scholar
• Keating, P. (1995). A framework for classifying and evaluating the theoretical contribution of case research in management accounting. Journal of Management Accounting Research, 7(Fall), 66–86.
   Google Scholar
• Kenny, K., Whittle, A., & Willmott, H. (2011). Understanding identity and organizations. Sage.
   Google Scholar
• Kornberger, M., & Brown, A. D. (2007). ‘Ethics’ as a discursive resource for identity work. Human Relations, 60(3), 497–518. https://doi.org/10.1177/0018726707076692
   Web of Science ®Google Scholar
• Kurunmäki, L. (2004). A hybrid profession – the acquisition of management accounting expertise by medical professionals. Accounting, Organizations and Society, 29(3–4), 327–347. https://doi.org/10.1016/S0361-3682(02)00069-7
   Web of Science ®Google Scholar
• Lambert, C., & Pezet, E. (2011). The making of the management accountant – becoming the producer of truthful knowledge. Accounting, Organizations and Society, 36(1), 10–30. https://doi.org/10.1016/j.aos.2010.07.005
   Web of Science ®Google Scholar
• Liebfried, K., & McNair, C. (1992). Benchmarking: A tool for continuous improvement. Harper Business.
   Google Scholar
• Lukka, K., & Modell, S. (2010). Validation in interpretive accounting research. Accounting, Organizations and Society, 35(4), 462–477. https://doi.org/10.1016/j.aos.2009.10.004
   Web of Science ®Google Scholar
• Lukka, K., & Vinnari, E. (2014). Domain theory and method theory in management accounting research. Accounting, Auditing & Accountability Journal, 27(8), 1308–1338. https://doi.org/10.1108/AAAJ-03-2013-1265
   Web of Science ®Google Scholar
• Lyotard, J.-F. (1979). La condition postmoderne [The postmodern condition]. Les Éditions de Minuit.
   Google Scholar
• Malmi, T., & Brown, D. (2008). Management control systems as a package – opportunities, challenges and research directions. Management Accounting Research, 19(4), 287–300. https://doi.org/10.1016/j.mar.2008.09.003
   Web of Science ®Google Scholar
• Mantere, S., & Vaara, E. (2008). On the problem of participation in strategy: A critical discursive perspective. Organization Science, 19(2), 341–358. https://doi.org/10.1287/orsc.1070.0296
   Web of Science ®Google Scholar
• McKinnon, J. (1988). Reliability and validity in field research: Some strategies and tactics. Accounting, Auditing & Accountability Journal, 1(1), 34–54. https://doi.org/10.1108/EUM0000000004619
   Google Scholar
• Merchant, K., & Van der Stede, W. (2007). Management control systems (2nd ed.). Pearson Education.
   Google Scholar
• Miller, P. (1994). Accounting as social and institutional practice: An introduction. In A. Hopwood & P. Miller (Eds.), Accounting as social and institutional practice (pp. 1–39). Cambridge University Press.
   Google Scholar
• Miller, P., Kurunmäki, L., & O’Leary, T. (2008). Accounting, hybrids and the management of risk. Accounting, Organizations and Society, 33(7–8), 942–967. https://doi.org/10.1016/j.aos.2007.02.005
   Web of Science ®Google Scholar
• Miller, P., & O’Leary, T. (1987). Accounting and the construction of the governable person. Accounting, Organizations and Society, 12(3), 235–265. https://doi.org/10.1016/0361-3682(87)90039-0
   Web of Science ®Google Scholar
• Miller, P., & O’Leary, T. (1994). Accounting, ‘economic citizenship’ and the spatial reordering of manufacture. Accounting, Organizations and Society, 19(1), 15–43. https://doi.org/10.1016/0361-3682(94)90011-6
   Web of Science ®Google Scholar
• Morales, J. (2019). Symbolic categories and the shaping of identity – the categorisation work of management accountants. Qualitative Research in Accounting & Management, 16(2), 252–278. https://doi.org/10.1108/QRAM-06-2018-0040
   Web of Science ®Google Scholar
• Morales, J., & Lambert, C. (2013). Dirty work and the construction of identity. An ethnographic study of management accounting practices. Accounting, Organizations and Society, 38(3), 228–244. https://doi.org/10.1016/j.aos.2013.04.001
   Web of Science ®Google Scholar
• Pfister, J., & Lukka, K. (2019). Interrelation of controls for autonomous motivation: A field study of productivity gains through pressure-induced process innovation. The Accounting Review, 94(3), 345–371. https://doi.org/10.2308/accr-52266
   Web of Science ®Google Scholar
• Scapens, R. (1990). Researching management accounting practice: The role of case study methods. British Accounting Review, 22(3), 259–281. https://doi.org/10.1016/0890-8389(90)90008-6
   Google Scholar
• Schultz, M., Maguire, S., Langley, A., & Tsoukas, H. (2012). Constructing identity in and around organizations. In M. Schultz, S. Maguire, A. Langley, & H. Tsoukas (Eds.), Constructing identity in and around organizations (pp. 1–20). Oxford University Press.
   Google Scholar
• Sjögren, E., & Fernler, K. (2019). Accounting and professional work in established NPM settings. Accounting, Auditing and Accountability Journal, 32(3), 897–922. https://doi.org/10.1108/AAAJ-06-2015-2096
   Web of Science ®Google Scholar
• Sornikivi, U.-M. (1996). Yhdeksän vuosikymmentä liikenteen turvallisuutta – ajoneuvojen rekisteröinti, katsastus ja kuljettajien tutkiminen [Nine decades of motoring safety: The registration, inspection and driver examination of motor vehicles]. Autorekisterikeskus, Vammalan Kirjapaino Oy.
   Google Scholar
• Sveningsson, S., & Alvesson, M. (2003). Managing managerial identities: Organizational fragmentation, discourse and identity struggle. Human Relations, 56(10), 1163–1193. https://doi.org/10.1177/00187267035610001
   Web of Science ®Google Scholar
• Taylor, C. (1989). Sources of the self. The making of the modern identity. Harvard University Press.
   Google Scholar
• Vaivio, J. (1999). Examining ‘the quantified customer’. Accounting, Organizations and Society, 24(8), 689–715. https://doi.org/10.1016/S0361-3682(99)00008-2
   Web of Science ®Google Scholar
• Vaivio, J. (2006). The accounting of ‘the meeting’: Examining calculability within a ‘fluid’ local space. Accounting, Organizations and Society, 31(8), 735–762. https://doi.org/10.1016/j.aos.2005.12.007
   Web of Science ®Google Scholar
• Vaivio, J. (2008). Qualitative management accounting research: Rationale, pitfalls and potential. Qualitative Research in Accounting & Management, 5(1), 64–86. https://doi.org/10.1108/11766090810856787
   Google Scholar
• Van der Kolk, B., van Veen-Dirks, P., & ter Bogt, H. (2020). How combinations of control elements create tensions and how these can be managed: An embedded case study. Management Accounting Research, 48, 1–15. https://doi.org/10.1016/j.mar.2020.100677
   Web of Science ®Google Scholar
• Watson, T. (2008). Managing identity: Identity work, personal predicaments and structural circumstances. Organization, 15(1), 121–143. https://doi.org/10.1177/1350508407084488
   Web of Science ®Google Scholar
• Wolf, T., Kuttner, M., Feldbauer-Durstmüller, B., & Mitter, C. (2020). What we know about management accountants’ changing identities and roles – a systematic literature review. Journal of Accounting and Organizational Change, 16(3), 311–347. https://doi.org/10.1108/JAOC-02-2019-0025
   Web of Science ®Google Scholar