(2004), Mobilizing local knowledge with provocative non-financial measures, European Accounting Review, Vol. Structuring the literature sample regarding the analyzed organizational contingency factors, it is apparent that the empirical studies within our sample show great differences. Jenkins, R. (2014), Social Identity, Routledge. Regarding IT-competencies, Azan and Bollecker (2011) demonstrate the need for MAs to be able to use IT-systems competently. Bibliographical information of the reviewed publications, External aspects of the changing identities, Organizational aspects of the changing identities, Individual aspects of the changing identities, Google Scholar is a search engine mainly for scholarly publications, and available online at https://scholar.google.com, The Academic Journal Guide (AJG) 2018 published by the Chartered Association of Business Schools (CABS) can be found at https://charteredabs.org/academic-journal-guide-2018/, The JOURQUAL3 (JQ3) ranking from the German Academic Association for Business Research (VHB) is available at https://vhbonline.org/vhb4you/jourqual/vhb-jourqual-3/gesamtliste/, We refer to Journal Impact Factors (JIF) found in InCites Journal Citation Reports from Thomson Reuters, located at https://jcr.incites.thomsonreuters.com/. 4, pp. It concentrates on supplying information that would ease the effect of a problem rather than arriving at a final solution. Nowadays, MAs are esteemed because of their participation in decision-making processes, although they have concurrently internal control responsibilities. Responding to that call, this study utilised a qualitative approach that involved a systematic review to synthesise existing . Management accounting practices of firms are determined by the scope and amount of information expected from them. The bean counter stereotype as boring, preoccupied with costs, and attentive to details is often linked with a negative image (Bougen, 1994; Granlund and Lukka, 1998; Friedman and Lyne, 2001), whereas the business partner is presented as an attractive position and ideal among MAs themselves (Jrvinen, 2009; Karlsson et al., 2019a). Nowadays, there is a lively scientific discourse about the MA; for instance, an extensive number of publications deal with the changing role of MAs from the so-called bean counter to the business partner (Baldvinsdottir et al., 2009; Byrne and Pierce, 2007; Jrvenp, 2007). *Mouritsen, J. (1991), Modernity and Self-Identity: self and Society in the Lade Modern Age, Stanford University Press, Stanford, CA. This value is used bymanagerial accountants to determine the price points for various products. 15 No. Despite the differences between these two concepts, identity is closely interconnected with the enactment of roles.
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