IT identity construction of Management Accountants: A multiple case study about the influence of digitalization on Management Accountants' identity

Abstract: This paper examines how Management Accountants' IT identities are constructed in an organizational context. Current research claims that IT systems affect the role as well as the required skill set of Management Accountants and thereby change their occupational role to the forward-looking role of a "Business Partner" (Goretzki et al., 2013; Rikhardsson & Kraemmergaard, 2006; Becker & Heinzelmann, 2017). Nonetheless, it is unclear how Management Accountants adapt to the IT-driven change with only little research having been conducted within the Management Accounting domain from an identity point of view. Drawing upon a multiple case study with Management Accountants of five case organizations we aim to establish a clearer picture of how IT-related identities are constructed. Thereby Carter & Grover's (2015) concept of IT identity as well as Alvesson & Willmott's (2002) framework of identity work and regulation are the basis of our analysis. The empirical findings suggest that IT identity regulation is a key driver in the construction of Management Accountants' IT identity. We are able to highlight the prominent role of more senior Management Accountants who engage in managerial attempts to excerpt IT identity regulation via various tools. On the receiving end, in contrast to previous literature (Carter & Grover, 2015; Willmott, 1997) (more junior) Management Accountants are found to be receptive to managerial IT identity regulation attempts and engage in self-IT identity work as a result. Further, we find evidence that broader discourses, as well as cultural-communitarian attempts, influence the construction of Management Accountants' IT identities. Additionally, in some case companies the preconditions for micro-emancipation were fulfilled and Management Accountants engaged in quasi-autonomous self-IT identity work.