Virpi Ala-Heikkilä Evolving Role of Management Accountant – Dreaming of the Perfect Controller  ACTA WASAENSIA 480 ACADEMIC DISSERTATION To be presented, with the permission of the Board of the School of Accounting and Finance of the University of Vaasa, for public examination on the 11th of February, 2022, at noon. Reviewers Professor Kari Lukka University of Turku Department of Accounting and Finance FI-20014 TURUN YLIOPISTO Finland Professor Eija Vinnari Tampere University Faculty of Management and Business Public financial management FI- 33014 TAMPERE UNIVERSITY Finland III Julkaisija Julkaisupäivämäärä Vaasan yliopisto Tammikuu 2022 Tekijä(t) Julkaisun tyyppi Virpi Ala-Heikkilä Artikkeliväitöskirja ORCID tunniste Julkaisusarjan nimi, osan numero Acta Wasaensia, 480 Yhteystiedot ISBN Vaasan yliopisto Laskentatoimen ja rahoituksen yksikkö PL 700 FI-65101 VAASA 978-952-395-008-5 (painettu) 978-952-395-009-2 (verkkoaineisto) https://urn.fi/URN:ISBN:978-952-395-009-2 ISSN 0355-2667 (Acta Wasaensia 480, painettu) 2323-9123 (Acta Wasaensia 480, verkko- aineisto) Sivumäärä Kieli 259 englanti Julkaisun nimike Talousjohdon muuttuva rooli – unelma täydellisestä controllerista Tiivistelmä Tämä väitöskirja antaa kokonaisvaltaisen kuvan controllerin imagosta ja roolista. Väitöskirja koostuu synteesiosasta ja kolmesta toisiinsa liittyvästä esseestä, jotka laadullisen tutkimuksen keinoin tarkastelevat 1) controllerin tehtäväkenttää ja osaamis- ja kyvykkyysvaatimuksia, imagoa sekä toteutunutta roolia, 2) ammatin sukupuolittunesuutta sekä 3) roolin institutionalisoitumista. Tutkimukseen hyödynnettiin globaalin teknologia-yrityksen työpaikkailmoituksia, kohdeyrityksen sisäistä dokumentaatiota sekä controllerien ja liiketoimintajohtajien haastatteluja. Väitöskirja tukeutuu institutionaalisen logiikan ja institutionaalisen työn –käsitteisiin ja hyödyntää sukupuolen tuottamisen näkökulmaa tuoden esille epäkohdan johdon laskentatoimen akateemisessa keskustelussa, jossa controllerien sukupuolittuneisuus ja vahva maskuliinisuus on jäänyt huomioitta. Ensimmäisen esseen tulosten mukaan controllerin ihanteellinen ja tavoiteltu imago on liiketoiminnan strateginen kumppani, strateginen business partner. Ihannerooli ja - imago ovat kuitenkin ristiriidassa todellisuuden kanssa ja rooli muovautuu kohti perinteisempää "numeronmurskausroolia". Täten strategisen kumppanuusideaalin tulkitaan sisältävän myös työnantajabrändäystä; työnantajat paitsi kuvaavat todellisia vaatimuksiaan myös pyrkivät houkuttelemaan parhaita johdon laskentatoimen osaajia. Toisen esseen tulokset viittaavat siihen, että controllerin imago ja rooli on suku- puolittunut monimuotoista maskuliinisuutta korostaen. Tämä vaikeukeuttaa naiscont- rollereita työtehtäviensä hoidossa ja johtaa naisten aliedustukseen ja jopa poissul- kemiseen ylimmästä johdosta. Kolmas essee kuvaa roolin muutosta sekä liiketoimin- nan strategisen kumppanuuden suuntaan että ei-toivottua hybridisoitumista kilpaile- vien institutionaalisten logiikkojen ja erilaisten ’valtataistelujen’ aiheuttaman paineen seurauksena. Tämä väitöskirja tuottaa selkeitä tuloksia controllereiden ideaalisten rooliodotusten ja toteutuneiden roolien väliseen jännitteeseen ja näiden syihin sekä sukupuolittumisen esiintymiseen ja vaikutuksiin controllerien työssä. Asiasanat johdon laskentatoimi, controllerin roolin muutos, imago, työpaikkailmoitukset, työnantajabrändäys, sukupuolen tuottaminen, institutionaalinen logiikka, institutionaalinen työ, business partner, liiketoiminnan strateginen kumppanuus V Publisher Date of publication Vaasan yliopisto January 2022 Author(s) Type of publication Virpi Ala-Heikkilä Doctoral thesis by publication ORCID identifier Name and number of series Acta Wasaensia, 480 Contact information ISBN University of Vaasa School of Accounting and Finance P.O. Box 700 FI-65101 Vaasa Finland 978-952-395-008-5 (print) 978-952-395-009-2 (online) https://urn.fi/URN:ISBN:978-952-395-009-2 ISSN 0355-2667 (Acta Wasaensia 480, print) 2323-9123 (Acta Wasaensia 480, online) Number of pages Language 259 English Title of publication Evolving Role of Management Accountant – Dreaming of the Perfect Controller Abstract This dissertation provides a holistic view of the role and image of management accountant. It comprises a synthesis and three inter-related essays which provide qualitative evidence regarding 1) the tasks, skills, and characteristics of both the expected and actual roles of management accountants, 2) the gendered nature of the profession, and 3) institutionalization of the role over time. The materials used for this study include job advertisements, various documentation of a case company, and interviews with management accountants and operational managers in global technology settings. This dissertation draws on institutional logic and institutional work theories and utilizes a “doing gender” perspective. Criticism is expressed of the way that research in mainstream management accounting has neglected to highlight the masculinity of this role. The first essay finds that the ideal and expected role of a management accountant is that of a strategic business partner. However, the results also suggest that this expectation is in discrepancy and conflict with reality. The ideal role is supplanted in practice by a more traditional ‘number-crunching role’. The ideal of being a strategic business partner is thus interpreted as employer branding, wherein employers not only illustrate their real requirements but also aim to attract the best management accountant candidates. The second essay suggests that the role of management accountant is gendered, with wide variety of masculinities, which causes female management accountants to struggle. It may also lead to the underrepresentation or even exclusion of female management accountants in top management positions. The findings in the third essay show that even though the management accountant role has changed toward that of a business partner, its current form is the outcome of actions by various actors. The role is not institutionalized as desired, but as hybrid, mainly due to pressure from competing institutional logics and elements of power. This dissertation makes contribution by anchoring the ideal and actual role of management accountants in global settings and offers a novel view by showing the gendered management accountant ideal and its implications. Keywords management accountant, role change, image, job advertisements, employer branding, doing gender, institutional logic, institutional work, strategic business partner “Look at a day when you are supremely satisfied at the end. It's not a day when you lounge around doing nothing; it's a day you've had everything to do and you've done it.” Margaret Thatcher VII ACKNOWLEDGEMENTS This two-year journey towards doctorate has been a wonderful era in my life. I have been doing the research alongside my business role. I am grateful for many delightful moments and inspiring people. I have been supported by many scholars whom I would like to thank now. First and foremost, I wish to express my sincere gratitude to my supervisor Professor Marko Järvenpää for the collaboration and positive guidance into the academic world. Our discussions encouraged me and gave faith to conduct this research with my own “speed and power” working style. I truly appreciate his openness and all the insights shared with me with extremely timely fashion! I am very thankful for my second supervisor, Dr. Mika Ylinen. He really encouraged me to embark on this academic journey. Similarly, I am very grateful to Professor Anna-Maija Lämsä for co-authoring the second essay. It has been so rewarding to work with her. Profound gratitude goes to Professor Emeritus Erkki K. Laitinen for his support, and patience. It took slightly over 20 years to say “yes” after he asked in 1998 whether I’d like to pursue doctoral studies. That is a long time spent on business side before the fulfillment of doctorate. Thank you for giving me the spark already during the master’s studies. I also wish to express my gratitude to the official pre-examiners Professor Kari Lukka and Professor Eija Vinnari for their very thoughtful and insightful feedback on the manuscript. The valuable feedback will also improve the articles under review. There are many scholars who supported me during this dissertation process. They shared their knowledge, experience and wisdom that paved the path forward. I wish to express my thanks to Professor John Burns for fruitful discussions. He convinced that “successful businesswoman” could also do research. Also, I am deeply grateful for Professor Wai-Fong Chua and Professor Chris Chapman for all the advice and insights shared during Eden doctoral seminar in December 2020. I would like to thank Professor Teija Laitinen and Professor Marko Kohtamäki for their comments and guidance at University of Vaasa research seminars. I am grateful for Dr. Pekka Belt for practical tips for doctoral students. I really enjoyed his views how to speed up the process of graduation. I am thankful for Associate Professor Susanne Boch Waldorff, Professor Eva Boxenbaum, Professor Jesper Strandgaard, Professor Renate Meyer, and Professor Tammar Zilber for their enthusiasm and joy toward research. It was wonderful to deep dive into academic theories in summery Copenhagen. Similarly, I would like to thank Professor Elaine Harris, Professor Istemi Demirag, Dr. Cathy Knowles, Dr. Chris Ford, and Dr. Wael Hadid for their warm support, expertise, and openhearted welcomeness during my visit at Aston University and Oxford. VIII I am thankful for Ms. Mariama Sheriff at Oxford University and Dr. Karen Carter for the language guidance. Special thanks also go to the amazing case company professionals who offered their valuable time and shared they thoughts through interviews. Thank you for your support and openness! Furthermore, this ride would have been rough without companion along the way. I wish to express my warmest thanks to soon to be PhD Marjo Väisänen whose inspiring support has made these intellectual, academic endeavors awesome. I also want to thank Martina Kurki, Dr. Karina Jutila, Riitta Savonlahti, Päivi Yli-Kokko and Shaker Ahmed for all the support and enjoyable discussions along the way. I gratefully acknowledge the financial support granted by South-Ostrobothnia Regional Fund of the Finnish cultural Foundation – Viljo Syrenius Fund, Jenny and Antti Wihuri Foundation, Foundation for Economic Education and Graduate School of Vaasa. Above all, I owe my deepest and warmest thanks to my dearest ones. Thank you for your love and support throughout this passionate and intensive endeavor! Special thanks to my parents, my siblings Antti, Irene and Marja and my two wonderful superhero sons Iiro and Oskari! Vaasa, 6th of December 2021 Virpi Ala-Heikkilä IX Contents ACKNOWLEDGEMENTS ........................................................................... VI 1 INTRODUCTION ................................................................................. 1 1.1 Background ............................................................................. 1 1.2 The purpose of the dissertation ............................................... 2 1.3 Methodological considerations ................................................ 7 1.3.1 Methodological background ...................................... 7 1.3.2 The case company and the data sources ................. 10 2 THEORETICAL UNDERPINNINGS ........................................................ 14 2.1 Ideal management accountant ............................................... 14 2.2 Management accountant from a gender viewpoint ................. 17 2.2.1 Gender in accounting research ................................ 17 2.2.2 Job advertisements and gender ............................... 19 2.3 Evolving role of management accountants ............................. 20 2.4 Institutionalization of management accountant role ............... 22 2.4.1 Institutional work .................................................... 23 2.4.1.1 Habitual and reflexive agency and concept of power .............................................................. 24 3 THE SUMMARIES OF THE ESSAYS ...................................................... 26 3.1 Management accountants’ images, skills, and characteristics in job advertisements – branding vs. reality. .......................... 26 3.2 Management accountant – gendered image ........................... 28 3.3 Management accountant – Management accountant’s role – A change through institutional work perspective ....................... 29 4 CONCLUSIONS ................................................................................. 31 4.1 Scientific implications ............................................................ 31 4.2 Practical implications ............................................................. 34 4.3 Reliability and validity ............................................................ 35 4.4 Towards the future ................................................................ 38 REFERENCES .......................................................................................... 41 X Figures Figure 1. The case company structure. .......................................... 11 Figure 2. Stereotypical management accountant (MA) roles and suggested implications. ................................................. 16 Figure 3. Strategic business partner framework. ........................... 27 Tables Table 1. Research objectives and main arguments ......................... 5 Table 2. Research design and data sources for the three essays. . 13 XI Publications This thesis consists of an introductory chapter and the following essays: 1. Ala-Heikkilä, V. & Järvenpää, M. Management accountants’ images, skills, and characteristics in job advertisements – branding vs. reality. Submitted paper under review process (April 2021). 2. Ala-Heikkilä, V., Järvenpää, M., & Lämsä A-M. Management accountant – gendered image. Submitted paper under review process (June 2021). 3. Ala-Heikkilä, V., & Järvenpää, M. Management accountant’s role – A change through institutional work perspective. Submitted paper under review process (April 2021). 1 INTRODUCTION 1.1 Background “Management accounting must serve the strategic objectives of the firm. It cannot exist as a separate discipline, developing its own set of procedures and measurement systems and applying these universally to all firms without regard to the underlying values, goals, and strategies of particular firms.” (Robert S Kaplan, 1984, p. 414) The controversial and kaleidoscopic role of a management accountant has drawn much attention among scholars as well as among practitioners. Sathe (1983) highlighted the duality of a management accountant’s role and how assignments involving both “management service and financial reporting together with internal control”, entailing both involvement and independence, led to the ‘strong controller’ 1 ideal. Similarly, academic discussion sheds light on how the role of a management accountant has evolved from that of traditional ‘bean-counter’ (Friedman & Lyne, 1997), which involved monitoring and ensuring compliance, towards consulting and service (Hopper, 1980; Mouritsen, 1996), and business support (Granlund & Lukka, 1997, 1998b; Järvenpää 2001), entailing a broader continuum of roles towards business partner (Lukka & Järvenpää, 2018). However, role of management accountant mostly seems to involve both ends of the continuum, thus leading to hybridized form (Albu et al., 2011; Azan & Bollecker, 2011; Burns & Baldvinsdottir, 2005; de Loo et al., 2011; Graham et al., 2012; Karlsson et al., 2019a; Quinn & Rochford, 2013; Rieg, 2018), even though there is also strong support for the sole “bean-counter” role (e.g., Lepistö et al., 2016; Malmi et al., 2001; Morales, 2019; Verstegen et al., 2007). Similarly, the discussion regarding the ‘bean-counter’ vs. ‘business partner’ role recognizes the tasks that a modern management accountant performs to serve business in the best way (Burns & Baldvinsdottir, 2005; Goretzki et al., 2013; 2018; Järvenpää, 2007; Lukka & Järvenpää, 2018). Tasks related to the business partner role are described in academic discourse as ´advice management and taking part in decision making´ Granlund & Lukka, 1997, 1998b; Lukka & Järvenpää, 2018; Zoni & Merchant, 2007),´ providing managers with business-relevant information for decision making´ (Hopper, 1980; Järvenpää, 2007; Sathe, 1983), and ́ strategy 1 Business-oriented management accountants are typically and in practice called ́ business controllers´ or ´controllers´ (particularly in Finland). These terms have a similar meaning in this dissertation. 2 Acta Wasaensia formulation, system development, organizational designing or change management´ Burns & Baldvinsdottir, 2005). A management accountant’s role may therefore also be interpreted as more strategic, as noted by Kaplan (1984), and they are expected to take an active role in the strategic management process (Ma & Tayles, 2009). This is in turn entwined with the traditional tasks expected, requiring a plethora of skills and characteristics, varying from traditional analytical skills to more strategic, market-oriented skills and good communication capabilities (Granlund & Lukka, 1998b; Järvenpää, 2001, 2009; Karlsson al., 2019b; C. Oliver, 1991; Pierce & O’Dea, 2003; Siegel et al., 2003a; ten Rouwelaar et al., 2018). Even though management accountants and their actions are suggested to have a notable impact on tasks and in the role itself (Baxter & Chua, 2008; Byrne & Pierce, 2007; Emsley et al., 2006; Goretzki et al., 2013; Horton & Wanderley, 2018; Järvenpää, 2007, 2009; Lambert & Pezet, 2011; Mack & Goretzki, 2017), the tasks to be performed and the role to be institutionalized also depends strongly on the expectations of operational managers (Byrne & Pierce, 2018; Järvenpää, 2009; Lambert & Sponem, 2012; Windeck et al., 2015; Wolf et al., 2015). Similarly, it seems that these expectations and the nature of accounting have framed accounting as gendered, and male dominant profession (Broadbent, 2016; Enis, 1998), as “positions of power are still dominated by a cohort of white middle-class men” (Broadbent, 2016, p171). Thus, being female has often been seen as a negative feature as regards career success in accounting (Adapa et al., 2016; Dambrin & Lambert, 2012; Haynes, 2017; Jeacle, 2011), and traditional masculinity has been widely accepted as the norm for managers (Billing & Alvesson, 2000; Eagly & Karau, 1991; Kanter, 1977; Lämsä et al., 2000; Lämsä & Tiensuu, 2002). Even though women have worked in the accounting professions since the 1970s, they are therefore underrepresented in the top management positions. Female accounting professionals must therefore navigate these challenging environments and obstacles, yet not fully hiding the gender related struggle (Broadbent, 2016; Jeacle, 2011; Komori, 2008; Kumra, 2010; Lehman, 2012; Mueller et al., 2011), as inequality between genders is a dominant practice (Lämsä & Sintonen, 2001). Resistance towards female managers is limiting companies from utilizing their assets to their full scope and causing distress and difficulties for female management accountants. 1.2 The purpose of the dissertation The purpose of this dissertation is to increase understanding and contribute to existing knowledge in the field of management accounting by providing novel Acta Wasaensia 3 insights into the image and role of management accountants. Its aim is to explore the ideal image of a management accountant, and how the role has actualized and been anchored in practice in a global case company. Further, the aim is to explore how gender is visible in the management accountant image and role. The purpose is also to understand how the actual role of a management accountant has been evolved throughout the past 20 years, and to illustrate how that role is institutionalized through extensive, long-lasting efforts and actions, the interplay between actors, power relations, tension and competing expectations. This dissertation is comprised of three essays. The purpose of the first essay is to provide a novel perspective of the management accountant role by combining expectations with actual practices. The idealized image, expected tasks, skills, and characteristics of management accountants are examined, especially from an employer’s perspective. It is further analyzed how the ideal image is actualized through practices. The purpose is to understand whether the idealized image of a management accountant is recognized and acknowledged by management accountants and operational managers. This is interesting, as earlier studies have concentrated either on actual tasks or tasks that ought to be performed but have rarely combined both perspectives. Similarly, studies of recruitment have focused on ´the most wanted´ skills and characteristics in ideal candidates, in a global context, such as the twenty-first century soft skills (Rios et al., 2020). Thus, it is interesting to consider whether those skills are emphasized for management accountant requirements. As shown in the scholarly discussion, a management accountant (controller) is expected either to be strong (Sathe, 1983) and to focus on business partnering (Byrne & Pierce, 2007; Järvenpää, 2007), or to focus more on traditional tasks (Baldvinsdottir et al., 2009a). It is therefore imperative to understand an employer’s expectations of management accountants, and how the ideal management accountant is described by an employer. In summary, the first essay draws on the theoretical underpinnings of management accountant tasks, skills, and characteristics, as well as the role and image entailed. The selected approach utilizes the concept of employer branding as seduction through job advertisements to persuade and attract appropriate candidates. The second essay similarly has its roots in the management accounting literature. In addition, it takes a gendered viewpoint, thus drawing on the gender literature. The aim is to understand how gender is visible in management accountant image and role. Equally, the study attempts to understand whether candidacy entails gender bias and causes a drift towards gender imbalance. The previous studies have produced gendered image of accounting. These studies are conducted in accounting and auditing domain (e.g., Adapa et al., 2016; Agrizzi 4 Acta Wasaensia et al., 2021; Anderson-Gough et al., 2005; Kim, 2004; Kornberger et al., 2010). To this body of research, insights are added into ways of “doing gender” through job advertisements and everyday reality of management accountants and operational managers. Job advertisements as institutional level of “doing gender” entails a gendered connotation and projection of ideal candidacy (Benschop & Doorewaard, 2012; Gaucher et al., 2011; Jännäri et al., 2018). Similarly, “doing gender” perspective examines how gender is produced in working lives of management accountants. The third essay aims to contribute to the scholarly discussion on the institutionalization of the management accountant role and “making business partners” (Järvenpää, 2007), by showing how the role has embodied and institutionalized through the efforts of individual actors over the past 20 years. It aims to answer why the aspirational role presented by (Sathe, 1983) almost 40 years ago as the “strong controller” has not evolved solely in that direction. As management accountants themselves and their actions affect change (Baxter & Chua, 2008; Byrne & Pierce, 2007; Emsley et al., 2006; Goretzki et al., 2013; Horton & Wanderley, 2018; Järvenpää, 2007, 2009; Lambert & Pezet, 2011; Mack & Goretzki, 2017), are they powerful enough and able to transform the role into business partnering, and to question their routines and habitual practices? As multifaceted antecedents, institutional drivers and the individual characteristics within various organizational structures leading the change seems to act in combination (Byrne & Pierce, 2007; Järvenpää, 2009; Karlsson, et al., 2019b), aim is to answer what are the efforts required of individual actors in these change processes in order to institutionalize the new role. The third essay adds the notions of institutional logic and institutional work, which offers a holistic interpretative lens for examining changes of management accounting role (Modell, 2020). In summary, this dissertation aims to contribute to the scholarly discussion on the evolving role of the management accountant, thus answering the calls by, for example, Byrne and Pierce (2018), Goretzki et al. (2013), Goretzki and Messner (2018) and Windeck et al. (2015) for longitudinal research into the changing roles of management accountants and the interplay between management accountants and operational managers. Further, this dissertation contributes on practical relevant results as management accountants are studied in their natural settings (e.g., Malmi & Granlund, 2009). By illustrating the ideal, actualized, and gendered roles of the management accountant, this dissertation bridges to practical relevance (Baldvinsdottir et al., 2010; Bromwich & Scapens, 2016; Kaplan, 2011; Laughlin, 2011; Mitchell, 2002; Scapens & Bromwich, 2010; Tucker & Parker, 2014; Tucker & Lowe, 2014; Tucker & Schaltegger, 2016) by aiming to establish Acta Wasaensia 5 links with “the more intelligent end of the practitioner community” (Hopwood, 2008, p. 96). This dissertation comprises three inter-related essays as described earlier, providing qualitative evidence for the research questions. The research objectives and main arguments of the essays are summarized in Table 1. Table 1. Research objectives and main arguments Essay 1 Management accountants’ images, skills, and characteristics in job advertisements – branding vs. reality Research objectives  The aim is to explore the idealized image, expected tasks, skills, and characteristics of a management accountant  The aim is to understand whether this ideal image, seen through job advertisements and documentation from the case company is actualized in practice Main arguments  Ideal management accountant contains elements of a strategic business partner  Ideal image of a strategic business partner is to some extent in unobtrusive dissonance and discrepancy with the reality, and as such entails a strong element of company-wide employer branding, as the image may be used to attract management accountants Theoretical underpinnings  Management accountant (e.g., Burns & Baldvinsdottir, 2005; Granlund & Lukka, 1997, 1998a, 1998b; Järvenpää, 2001, 2007, 2009)  Role of job advertisements (e.g., Jännäri et al., 2018; Kuokkanen et al., 2013)  Employer branding (e.g., Backhaus & Tikoo, 2004; Biswas & Suar, 2016) and its connection to employer attraction and fit (Lievens & Slaughter, 2016; Nolan & Harold, 2010; Peltokorpi, 2021) Essay 2 Management accountant – gendered image Research objectives  The aim is to understand how gender is visible in image and role of management accountant and its entailed implications Main arguments  It is suggested that the management accountant image is gendered with a wide variety of masculinities  Perceived masculinity is leading to subordinate positions, underrepresentation and even exclusion of women especially in top management Theoretical underpinnings  Management accountants from a gender viewpoint (e.g., Adapa et al., 2016; Broadbent, 2016; Dambrin & Lambert, 2008, 2012; Haynes, 2017; Jeacle, 2011) 6 Acta Wasaensia  Gender and masculinities (e.g., Carmona et al., 2018; Hearn et al., 2012, 2018; Kangas & Lämsä, 2020)  Doing gender (e.g., Deutsch, 2007; Nentwich & Kelan, 2014; Poggio, 2006; West & Zimmerman, 1987) Essay 3 Management accountant’s role – a change through institutional work perspective Research objectives  The aim is to illustrate and conceptualize how the management accountant role has evolved and institutionalized under competing institutional logics, and involves the exercise of power in the dynamic interplay of actors Main arguments  The role of management accountants has evolved in phases: 1) number crunchers, 2) business partners, and 3) lean business partners, leading to the current role of 4) strategic business partner  The propagated role of a strategic business partner was not fully achieved through top-down enforcement and coercion but led to a hybridized business partner role. Theoretical underpinnings  Evolving role of management accountants (e.g., Byrne & Pierce, 2007, 2018; Canning & O’Dwyer, 2016; Goretzki et al., 2013; Goretzki & Messner, 2019; Granlund & Lukka, 1997; Granlund & Lukka, 1998a; Järvenpää, 2007, 2009; Lukka & Järvenpää, 2018; Morales & Lambert, 2013; Nixon & Burns, 2012)  Institutional work (Lawrence & Suddaby, 2006; Modell, 2015, 2020)  Institutional logics (e.g., Berg Johansen & Waldorff, 2017, Friedland & Alford, 1991; Thornton & Ocasio, 1999; Waldorff et al., 2013; Zilber, 2013) The three essays are all co-authored, and the lead author of all three was the author of this dissertation. Defining the research design, gathering the various empirical materials, conducting interviews, performing data analysis, and identifying key findings were also the responsibilities of the dissertation author. As the first author of the essays, I wrote the papers and corresponded with journals regarding review feedback. The third author of the second essay, ‘Management accountant – gendered image’, a specialist in the theoretical domain of doing gender, improved the overall quality of that essay. The remainder of the introductory section in this dissertation is organized as follows. The methodological considerations are provided in the next chapter. Chapter 2 presents the theoretical foundations. Further, Chapter 3 provides the main findings as presented in each of the three essays, and their wider implications. Acta Wasaensia 7 1.3 Methodological considerations 1.3.1 Methodological background According to Burrell and Morgan (1979), the social sciences encompass four inter- related elements, 1) ontology (nature of reality), 2) epistemology (nature of knowledge), 3) human nature, and 4) methodology, from where mutually exclusive frames and the functionalist, interpretive, radical humanist and radical structuralist methodological approaches can be derived. Thus, drawing on a particular methodological approach enables an investigation of the uncertain and complex lives of objects (Law, 2003), including values and beliefs about the nature of social sciences and society. Chua (1986) suggested distinguishing between a mainstream functionalist worldview and an alternative worldview, that is, either interpretative or critical. She emphasized the relationship between theory and practice by stating that theory only seeks to explain action and to understand how the social order is produced and reproduced (c.f. Ahrens and Chapman, 2006; Humphrey & Scapens, 1996). More recently, however, studies have suggested that this incommensurability of paradigms might be more fluid (e.g., Baxter & Chua, 2003). Whereas the elements of subjectivism and objectivism are combined, claims regarding “straddle between paradigms” exist (Ahrens, 2008; Kakkuri- Knuuttila et al., 2008a, 2008b; Lukka & Modell, 2010; Vaivio & Sirén, 2010). There is also lively discussion about the legitimacy of different approaches in explaining accounting (e.g., Ahrens, 2008; Broadbent & Unerman, 2011; Roslender & Dillard, 2003). Critical research approach focuses on explaining tensions between understanding and practice (e.g., Deegan, 2013). It partially aims to engender emancipation in accounting (e.g., Gallhofer & Haslam, 2019; Laughlin, 1987) and to promote a better society (Roslender, 2006), so as to take a “critical turn” (Modell, 2014). In turn, interpretative research with explanations aims to confirm three criteria, logical consistency, subjective interpretation, and the postulation of adequacy, to provide understandable interpretations of everyday life (Chua, 1986). Researchers are thus expected to be intensively involved in practice through interaction with the individuals being researched, and to convince readers of the veracity and authenticity of their field observations (Baxter & Chua, 2008; Golden-Biddle & Locke, 2007; Lukka & Modell, 2010) by seeking the “truth”, using an appropriate research method2 and enabling rich accounts and “thick descriptions” (Geertz, 1973). It is suggested that case studies are the most suitable method for this 2 The “research method” refers to techniques for doing research within the chosen research methodology (Bryman, 1984; Llewellyn, 1992). 8 Acta Wasaensia purpose (Burns & Scapens, 2000; Chua, 1986; Lukka & Modell, 2010; Humphrey & Scapens, 1996), where a researcher has to understand the real business context in order to provide meaningful interpretations and convincing connections (Lukka & Kasanen, 1995). Case studies are not simply empirical, but are a profound theoretical activity, and they are not clichés of rich storytelling (Ahrens & Chapman, 2006): they are remarkably difficult to conduct (Yin, 1984). Case studies are conducted either on single or multiple cases (Yin, 2009), entwined with qualitative research methods such as critical content analysis (Elo et al., 2014; Krippendorff, 2004; Schreier, 2012) and interviews, and sometimes even different methods combined (Ahrens, 2008; Broadbent & Unerman, 2011; Modell, 2005, 2007, 2009; Yin, 2014). Interviews should be conducted with a skillful reflexivity, and conscious and consistent efforts to view the subject matter from various angles (Alvesson, 2003), as a researcher has the privilege and “benefit of listening to all sides of a drama”, and holds scientific and ethical responsibility (Pettigrew, 1995, p. 278). A similar skillfulness is also required for qualitative content analysis. It entails elements of ambiguity, as trustworthiness is difficult to assess (Elo et al., 2014). It requires that data is reduced to concepts describing research phenomena (Cavanagh, 1997; Elo & Kyngäs, 2008; Miles & Huberman, 1994) by rigorous categorization work (Elo & Kyngäs, 2008; Morgan, 1993; Schreier, 2012; Weber, 1990). The challenge here is to describe this process of coding and categorization, as it contains a strong subjective element (Elo & Kyngäs, 2008; Graneheim & Lundman, 2004; Schreier, 2012). Where there are two or more researchers, a researcher may independently code and prepare a categorization, and thereafter discuss the differences and make adjustments to improve trustworthiness (Schreier, 2012). Using multiple data sources and methods to analyze the data improves the validity, reliability, and plausibility of the research (Baxter & Chua, 1998; Golden-Biddle & Lock, 2007; McKinnon, 1988; Yin, 2014). Thus, triangulation of methods and theories is an opportunity to gain new insights (Hoque et al., 2013; Modell, 2009; Vaivio, 2008). Various theoretical lenses such as institutional theories or critical theories are utilized on selected accounting issues in the accounting domain, and the aim is to make sense of the topic under research by simplifying reality (cf. Lukka & Vinnari, 2014; Pettigrew, 1995; Tsang & Ellsaesser, 2011) and eliciting an innovative, fresh understanding of the patterned relationships between social actors constructing reality (cf. Glaser & Strauss, 1967; Golden-Biddle & Lock, 2007). As findings and descriptions are dependent on theory (Rorty, 1980), the theoretical choices made direct attention to potential areas of interest during the fieldwork. A broad range of these methods theories, and the entailed theoretical pluralism (Baxter & Chua, 2003; Llewellyn, 2003; Lukka & Mouritsen, 2002; Acta Wasaensia 9 Lukka & Vinnari, 2014; Parker, 2012) encourages scholars to combine diverse method theories in a single study (cf. Beattie, 2014; Hoque, et al., 2013; Jacobs, 2012; O'Dwyer & Unerman, 2016). Combining different method theories might create challenges if ontological and epistemological assumptions are too far apart, as seen in inter-disciplinary accounting research (Modell, 2013, 2015), and a reflexive approach is required for theory development (Modell et al., 2017; Okhuysen & Bonardi, 2011). Yet, researchers seemed to compromise their assumptions without deeper reflection (Cooper et al., 2008; Hoque et al., 2013; Modell, 2015). The combinations should be unproblematic, however, when the assumptions are close enough (Gioia & Pitre, 1990; Kakkuri-Knuuttila et al., 2008a; Mayer & Sparrowe, 2013; Schultz & Hatch, 1996). Notwithstanding the theoretical approach, an openness towards data in the field is needed (Suddaby, 2006), as theoretically informed explanations are developed for new observations through a “back and forth” exchange between findings and theory. When focusing on the purpose of the research and its problematization (cf. Alvesson & Sandberg, 2011), robust and rigorous analysis consistency are guaranteed by linking theory and findings from the field (Ahrens & Chapman, 2006), and by an abduction combining inductive and deductive research strategies (cf. Alvesson & Kärreman, 2007, Lukka & Modell 2010; Lukka 2014). Equally, process of capturing and structuring the complex reality involves cycles of expanding complexity and opening the richness of the case, as well as a simplification phase via more data collection and through theoretical iterations (Pettigrew, 1995). The research questions in this dissertation are approached from an interpretive research perspective. Similarly, a critical perspective is adopted, especially in the second essay, aiming to explain the tension from a gender viewpoint, and to provide a critique of masculinity in management accounting. By using longitudinal, case company archival data, job advertisements and semi-structured interviews, qualitative research in a single global case company is drawn on. Qualitative, interpretative research offers a broader perspective, showing not so ideal and imperfect practice. The purpose is to understand the dynamic, context- bound, organizationally embedded social phenomena of management accounting, aiming for “a theoretically informed, focused, intensive, well-documented and plausible analysis that increases our understanding of how management accounting operates in different societal, cultural, institutional and organizational settings (Vaivio, 2008, p. 79), where “with patience, a documented and plausible rich account is constructed” (Vaivio, 2008, p. 76). This dissertation intends to reach validity by including both ‘emic’ and ‘etic’ accounts, offering a profound understanding of the meanings of the research subject as well as theoretically 10 Acta Wasaensia informed elements and using Occam’s razor and abductive reasoning: explanations are developed by first investigating empirical observations findings, and then mirroring them to the theoretical and empirical data available to find the solid core of understanding(cf. Covaleski & Dirsmith, 1986; Kakkuri-Knuuttila et al., 2008a; Pettigrew, 1995; Vaivio, 2006.) This dissertation is comprised of three essays with limited empirical material, including a sample of interviewed operational managers and management accountants, and thus involves subjectivity during the research process. I am aware that research is not a neutral and objective process, and the results reported entail limited generalizability (Scapens, 2004). As a field researcher’s prior knowledge affects their interpretations of new observations, their mind is not blank or a tabula rasa (e.g., Pettigrew, 1995; Vaivio, 2008). As I have 25 years’ experience as a business controller, my view is somewhat subjective and biased and involves a strong focus on practice. 1.3.2 The case company and the data sources The settings of earlier studies are often country-specific, entailing cultural and national elements (Ahrens, 1996, 1997; Granlund & Lukka, 1997; Järvenpää, 2007, 2009; Schäffer & Weber, 2018; Okano & Suzuki, 2006; Zoni, 2018). “Business partnering” is a global trend (Goretzki et al., 2018), however, meaning that national and cultural differences are diminishing (Granlund & Lukka, 1998a), this study is conducted on global case company settings. The global case company in this dissertation is a technology leader, spanning more than 130 years of experience. It has five globally led businesses and operates in more than 100 countries. Management accountants work in local, regional, and global roles, mostly in a two-dimensional matrix organization, combining business and functional responsibilities and accountabilities. Figure 1 illustrates the business structure and the roles of management accountants’ (controllers) in different areas of business. Acta Wasaensia 11 Figure 1. The case company structure. The case study company’s longitudinal documentation for the past 20 years (material on management accountant tasks and roles, organizational charts, strategy documents, manuals, procedures, guidelines, handbooks, intranet, and various project documentations) was critically analyzed for this dissertation. The analysis illustrated the long journey taken by management accountants towards business partnering. The wide variety of documentation, such as various project documentation and presentations, sheds light on the case company settings and demonstrates how targets have been set for management accountants, as well as various programs and projects, to achieve ideal role of business partner. Narratives regarding this journey towards business partnering were prepared in the very early phase of the dissertation process, before specifying the research questions for the essays. A qualitative semantic content analysis of job advertisements was conducted as a second step. Job advertisements present an ideal image of management accountant as it is framed through set expectations. These set expectations included tasks, skills, and characteristics, as well as suggested framings for the gendered candidacy of a management accountant. The corpus of 100 job advertisements was manually analyzed from three different angles 1) responsibilities, 2) skills and characteristics, and 3) the gendered projection and image of the candidate. Job advertisements for global, regional, and local controllers, originating from different geographical regions, were thoroughly analyzed, and three separate categorization matrices were developed. The process was documented and implemented as a sequence of steps to guarantee robust and rigorous coding and consistency. First, ´words´ and ´phrases´ were classified into MS Excel as narrow dimensions. Second, after re-examining the job Global Businesses Global Business Areas and Regional teams Global Business Lines and Regional teams Local Business entities • Global CFO's • Global/Regional/ Functional Business Controllers • Global/Regional/Functional Business Controllers • Local/Functional Business Controllers 12 Acta Wasaensia advertisements several times, the dimensions were clustered into separate fields. The aggregated categories emerged after this iterative process. The process of categorization drew on previous theoretical findings in the gender-related literature as regards the gendered projection and gendered image of management accountant candidacy. Generating the semantic fields and the categorization was consequently an abductive process, and interpretations were developed according to the interplay of empirical data and previous theoretical findings (cf., Acker, 2012; Askehave & Zethsen, 2014; Billing & Alvesson, 2000; Heilman et al., 2015; Jännäri et al., 2018; Poutanen et al., 2016; Prime et al., 2009). Thirdly, a significant number of case company operational managers and management accountants were interviewed in the research; 31 interviews were conducted in the summer of 2020 (May-June) via MS Teams. The selected participants represented 14 different nationalities and were acting on a global, regional, or local level. The respondents were not selected as a statistically representative sample, but a sample intended to cover very experienced international senior operational managers, and senior management accountants (controllers) with extensive experience in the case company to provide the most relevant reflections for this dissertation, thus increasing the reliability and validity of the study. Similarly, I was aware of the backgrounds of the interviewees and was able to address the subjects from the relevant angles, but with an open mind (cf. Vaivio, 2008). All the interviews except three were recorded and transcribed into text-based files for analysis purposes. The duration of the interviews was on average one hour, and the language used was either English or Finnish. MS Excel was used to enable a thorough and critical analysis and categorization of the data. The coding and categorizing of the data began during the interviews and was a stepwise and iterative process. The data was revisited several times, ensuring a back-and-forth movement between theory, previous research, and the empirical data, so as to reach abduction (cf. Alvesson & Kärreman, 2007; Lukka, 2014; Lukka & Modell, 2010). Given that the respondents had similar backgrounds and experiences during their recent decades in the case company, their views could be confirmed and compared. The semi-structured interview guide was driven by four main topics: 1) the management accountant role, tasks, skills and characteristics, and role evolvement; 2) the collaboration, satisfaction and challenges between operational managers and management accountants; 3) management accountants from a gendered viewpoint; and 4) the future role of management accountants. The target was to elaborate the closeness to practice and avoid barriers to research diffusion by asking the right questions (Tucker & Parker, 2014). In summary, the three essays constituting this dissertation applied interpretative methodology utilizing case company’s internal documentation and semi- Acta Wasaensia 13 structured interviews. Similarly, Essay 1 and Essay 2 also used job advertisements as empirical material. Further, Essay 2 adopted a critical approach in addition to an interpretative perspective, as findings started to indicate that direction. Table 2 illustrates the research design and data sources. Table 2. Research design and data sources for the three essays. Type of study Data sources Essay 1 Interpretative, single case study Internal documentation Job advertisement (n=100) for management accountants, published between October 2018 to June 2020 Semi-structured interviews with management accountants and operational managers (n=31) Essay 2 Interpretative, critical approach, single case study Internal documentation Job advertisement (n=100) for management accountants, published between October 2018 to June 2020 Semi-structured interviews with management accountants and operational managers (n=31) Essay 3 Interpretative, single case study Longitudinal (20 years) internal documentation Semi-structured interviews with management accountants and operational managers (n=31) The richness of the field data was common to the three essays shown in Table 2, as several empirical materials were brought into stepwise triangulation. Typically, the first phase of empirical analysis in the respective essays guided the attention towards the second phase. Essay 1 began to investigate and analyze the job advertisements supported by the internal documentation of the case study company, and then the second phase in that essay concentrated on interview data. Essay 2 focused first on the job advertisements, followed by an analysis of interviews and internal documentation. Essay 3 differs slightly from the other two essays. The longitudinal documentation concreted the foundation for the study, and triangulation was sought through interviews allowing fine-grained observations and increased validity and reliability. 14 Acta Wasaensia 2 THEORETICAL UNDERPINNINGS 2.1 Ideal management accountant The ideal management accountant is expected to add value to their organization (cf. Pitcher, 2016). There has been lively scholarly discussion about what is hidden in this value-added role, and the factors enabling the role. Similarly, Simmonds (1981) introduced the strategic management accounting concept 40 years ago by suggesting an approach to align accounting with strategy (cf. Johnson & Kaplan, 1987; Simmonds, 1981). Management accounting is more strategically important when located closer to business, especially with marketing (Roslender & Hart, 2003), collecting competitor information, studying opportunities for cost savings, and matching the management accounting emphasis with its strategic position (Lord, 1996). It has been suggested that participating in the strategy work, formulating strategic goals, and implementing and monitoring agreed actions towards strategy would enable its greater involvement (Nixon & Burns, 2012), and thus strategic management accountants should be active in the strategic management process (Ma & Tayles, 2009). As the question has been raised whether strategic management accounting is only ‘a figment of academic imagination’ or whether management accountants are going to find themselves without ‘old clothes and with no substance to their new clothes‘ (Lord, 1996, p. 364), the mainstream management accounting discussion regarding the expected role of management accountants3 has aimed to untangle the tasks to be performed to serve the business. This discussion reflects the expected and actual practices and roles as well as the ‘bean-counter’, ‘number cruncher’ vs. ‘business partnering’ notions (Burns & Baldvinsdottir, 2005; Goretzki & Messner, 2019; Granlund & Lukka, 1998b; Järvenpää, 2002; Järvenpää, 2007; Johnson & Kaplan, 1987; Kaplan, 1984). Whereas being a ‘bean- counter’ or ‘number cruncher’ has been linked to traditional accounting or analytical type of work, ‘business partnering’ is more related to advising management and taking part in decision making (Granlund & Lukka, 1997, 1998b; Lukka & Järvenpää, 2018; Zoni & Merchant, 2007). or aiming to provide business- relevant information for decision making (Hopper, 1980; Järvenpää, 2007; Sathe, 1983), thus emphasizing the closeness to business management. Sathe (1983) 3 The term ’role’ refers to a set of behaviors linked to inhabited status (Linton, 1936). According to role theorists the notion of a ‘role’ primarily refers to external norms and outward behavior expectations (Biddle, 1986). In management accountant literature, a ‘role’ is linked to outside expectations (Byrne & Pierce, 2018), but also it relates to the tasks and functions of management accountants (Jack & Kholeif, 2008; Oesterreich & Teuteberg, 2019; Rieg, 2018; Wolf et al., 2020). Acta Wasaensia 15 described the duality of a management accountant's role as involving both independence and internal control, as well as involvement and a service mindset. He suggested that a ‘strong controller’ could tackle both extremes with a wide variety of skills (e.g., technical competences, personal qualities, business judgement, communication skills, interpersonal skills). Equally, as the core of management accountant work has focused on analytical skills, problem solving capabilities and business understanding, there is a requirement for the traditional analytical abilities combined with more strategic, market orientation and communication skills (Granlund & Lukka, 1998b; Järvenpää, 2001, 2009; Karlsson et al., 2019b; L. Oliver, 1991; Pierce & O’Dea, 2003; Siegel et al., 2003a, 2003b; ten Rouwelaar et al., 2018) to strengthen potential business partnering (Byrne & Pierce, 2007; Järvenpää, 2007). However, some concerns have been raised regarding a management accountant’s close connection to a business, as it may jeopardize their main role as a management accountant, that is, as a guardian of business (Burns et al., 2014). Being close to a business may entail challenges (Byrne & Pierce, 2007), such as in the form of data misreporting, number manipulating, losing integrity and steadfastness, and losing independence in general (Baldvinsdottir et al., 2009a; Burns et al., 2014; Hartmann & Maas, 2010; Lambert & Sponem, 2005; Maas & Matejka, 2009; Näsi, 2017). This in turn, would further affect the role, as a management accountant’s reliability depends on their reputation (Caglio & Cameran, 2017; Carnegie & Napier, 2010; Rogers et al., 2005). Baldvinsdottir et al. (2009b, p.4) thus suggested that “maybe the ‘dull’ and ‘boring’ management accountant is not so bad after all.” As the traditional analytical and technical qualities of a management accountant might be needed to ensure long-term performance and proper conformance (Baldvinsdottir et al., 2009b; Burns et al., 2014; Lambert & Sponem, 2012), the strong business partner as an ideal may be questionable (Heinzelmann, 2018; Mack & Goretzki, 2017b; L. Oliver 1991; Sathe, 1983). These stereotypical management accountant roles are summarized in Figure 2 (cf. Carnegie and Napier (2010). 16 Acta Wasaensia Traditional management accountant Business partner MA `balance sheet` `balance sheet` Trusted, reliable partner, high integrity, high competence on technical aspects of management accounting `Dull and boring´, distanced from the business, lacking service mindset vs. Business and strategy focused partner adding value to business, service mindset, entrepreneurship Risk of losing independence, slipping from integrity and steadfastness due to intimacy with business Figure 2. Stereotypical management accountant (MA) roles and suggested implications. Figure 2 provides an overview in the form of a ‘balance sheet’, where the relationship with a stereotypical role of management accountant is highlighted. The positive and negative characteristics are classified as either assets or liabilities. The traditional management accountant typically seen as a ‘bean-counter’ is perceived as a trusted and reliable partner with high integrity and technical capabilities. The flipside of the coin is the ‘dull and boring’ professional, distanced from business and from value-added activities. Thus, in addition to traditional skills, business and strategy orientation with service mindset are required from business partners. Similarly, a management accountant is expected to add value to a business. The risks of this, and the negative characteristics noted previously are linked to an intimacy with a business through which a management accountant may lose their integrity, steadfastness, and independence (e.g., Baldvinsdottir et al., 2009b; Burns et al., 2014; Burns & Baldvinsdottir, 2005; Goretzki & Messner, 2019; Granlund & Lukka, 1997, 1998b; Hartmann & Maas, 2010; Järvenpää, 2002, 2007; Johnson & Kaplan, 1987; Kaplan, 1984; Lambert & Sponem, 2005; Lukka & Järvenpää, 2018; Maas & Matejka, 2009; Näsi, 2017; Zoni & Merchant, 2007). If the prevailing image and perceived role of management accountants is dull, boring, or even unprofessional (cf. Caglio & Cameran, 2017), this may create challenges when employers aim to attract and recruit management accountants. Employers may thus try to attract accounting candidates using more colorful images through recruitment practices such as job advertisements (Breaugh & Starke, 2000; Jännäri et al., 2018; Jeacle, 2008). Job advertisements give signals regarding employers (Baum & Kabst, 2014; Celani & Singh, 2011; Järvenpää, 2007; Ryan et al., 2000; Spence, 1973), and are used to attract and seduce the right candidates. Employee ideals are revealed through these job advertisements, with emphatic adjectives suggesting an element of branding (Kuokkanen et al., 2013). Similarly, favorable information in job advertisements influences potential candidates positively (Gatewood et al., 1993). Caution should be taken not to provide an overly optimistic image and promises, however, as realistic job Acta Wasaensia 17 descriptions not only increase awareness among potential candidates about position and employer, but also increase retention (Biswas & Suar, 2016). Relatively few studies have used job advertisements to examine employer expectations regarding management accountants. These studies indicate a tendency towards hybrid forms of management accountant (Albu et al., 2011; Azan & Bollecker, 2011; Graham et al., 2012; Quinn & Rochford, 2013) or towards very traditional tasks such as reporting and analysis, as suggested by Lepistö et al. (2016), who found that tasks with strong business connotations were not suggested as common tasks. Expected skills and characteristics often combine traditional tasks, business partnering and soft skills with communication (e.g., Quinn & Rochford, 2013). In summary, there has been a lively scholarly discussion regarding the ideal image, role and expected tasks of a management accountant. This discussion often highlights the ‘bean-counter’ vs. ‘business partnering’ extremes, which a strong controller could tackle with wide variety of skills. The risks related to business partnering and the close intimacy required with a business, and thus losing integrity, have been highlighted. If the management accountant role is perceived as a dull and boring ‘number crunching’ job, however, challenges may arise when employers aim to attract and recruit ideal management accountants. Only a few studies compare employer expectations of the ideal management accountant and the actualized role. Similarly, the role of job advertisements as a means of employer branding have similarly scarcely been studied in management accounting. 2.2 Management accountant from a gender viewpoint 2.2.1 Gender in accounting research There is much to learn about accounting from a gender perspective (Carmona & Ezzamel, 2016; Haynes, 2017; Khlif & Achek, 2017). As a management accountant is often seen as strong and independent character (Byrne & Pierce, 2007; Järvenpää, 2007; Sathe, 1983) holding a powerful position and acting with manager with a strong trust disposition (Nitzl & Hirsch, 2016), this may raise questions regarding masculine nature of management accountant. Although the expected skillset is a combination of analytical and social, or soft skills (Burns & Yazdifar, 2001; Byrne & Pierce, 2007; Granlund & Lukka, 1997; Järvenpää, 2001; Russell et al., 1999; Siegel et al., 2003a, 2003b), accounting has been a male- dominated profession in the past (e.g., Broadbent, 2016; Enis, 1998). Studies in the accounting domain have shown that even though more women have entered 18 Acta Wasaensia the profession since the 1970s, and the education levels achieved show equality between the genders, it seems that many challenges have emerged regarding gendered career hierarchies, rarity of women in leadership roles exists (e.g., Broadbent, 2016; Broadbent & Kirkham, 2008; Ciancanelli et al., 1990; Duff, 2011; Haynes, 2017b; Lupu, 2012; Siboni et al., 2016; Zoni & Pippo, 2017). This can be seen in the way that all influential positions, such as CFOs, are males (Zoni & Pippo, 2017) or through of the difficulties faced by female auditors in career progression (Dambrin & Lambert, 2008). Thus, being a woman has often seen negatively (Adapa et al., 2016; Dambrin & Lambert, 2012; Haynes, 2017; Jeacle, 2011), and masculinity seems to be preferred over women and femininity (Calás & Smircich, 2006; Clegg et al., 2006; Järventie-Thesleff & Tienari, 2016). Moreover, leaders are mainly expected to be masculine and effective (Eagly & Karau, 1991; Johnson et al., 2008; Lämsä et al., 2000; Schein, 2001), and inequality between genders seems to be the dominant practice (Lämsä & Sintonen, 2001). Although Katila and Eriksson (2013) have suggested that managerial work is suitable for masculine, strong subject, it is not gender dependent (cf. Bradley, 2016; Haynes, 2017; Komori, 2008). This, however, entails challenges if agency is prerequisites for successful performance as characteristics typically ascribed to women may be supplanted (Bosak & Sczesny, 2008). Women may perform masculinity (Kazyak, 2012; Laszlo Ambjörnsson, 2020), however, or act as “one of the boys” (Powell et al., 2009), for example in a business context linked to transnational business masculinity (Connell, 1998; Connell & Wood, 2005). This behavior is not necessarily stigmatized but through female masculinities reinforcing the superior position of masculinities in general (Laszlo Ambjörnsson, 2020). Female accounting professionals use various approaches to navigate through obstacles, not fully hiding the gendered struggle (cf. Broadbent, 2016; Jeacle, 2011; Komori, 2008; Kumra, 2010; Lehman, 2012; Lupu, 2012; Mueller et al., 2011), however, as the challenging situation may even lead to gender discrimination (Anderson-Gough et al., 2005; Broadbent, 2016; Carrera et al., 2001; Kumra, 2010). The accounting literature has indicated certain differences between genders. It has been suggested that accounting causes more stress for women than men, resulting in departures from the profession (Collins, 1993). Women seem to have higher business ethics (Caglio & Cameran, 2017; Deshpande et al., 2000; Franke et al., 1997; Kaplan et al., 2009); lower risk aversion (Palvia et al., 2020), higher accounting conservatism (Francis et al., 2015; Ho et al., 2015; Niskanen et al., 2011; Peni & Vähämaa, 2010), and their presence on company boards suggests lower probabilities of fraud (Capezio & Mavisakalyan, 2016). Female management accountants tend to underestimate their competences (Oesterreich & Teuteberg, Acta Wasaensia 19 2019), however, and it has been suggested that the gender struggle may be borne on women’s lower self -efficacy and confidence (Gorbacheva et al., 2016). Studies have shown how gender is socially constructed (Berger & Luckmann, 1967), and is not a role or a sum of characteristics, but a product of social actions: ‘doing gender’ (West & Zimmerman, 1987). Thus, gender is done and created continuously through social interactions (Deutsch, 2007; Poggio, 2006) and repetitions (Martin, 2003). Very often femininity is constructed as subordinate to masculinity (West & Zimmerman, 1987), leading to gender inequalities (Anderson-Gough et al., 2005; Calás et al., 2014; Kornberger et al., 2010) as gender order and practices rooted in culture are done in interaction between actors (Edley, 2001; Poutanen & Kovalainen, 2013). To conclude, even though women have worked in the profession of accounting since the 1970s, the profession has been seen as male dominant due to its perceived masculine nature. Female accountants face struggles in their endeavors towards top management positions due to this masculine prevalence. Similarly, female gender has often seen as a negative feature. Interestingly the studies so far have mainly concentrated on accounting and auditing settings, and there are only a very few studies concentrating on management accounting from a gender perspective. 2.2.2 Job advertisements and gender As job advertisements, along with their required qualifications, are an institutional level mechanism of “doing gender”, they entail a gendered connotation of candidacy (Benschop & Doorewaard, 2012; Gaucher et al., 2011; Jännäri et al., 2018). The required skills, knowledge, and capabilities (cf. Lynch & Smith, 2001) are described using a semantic vocabulary that is not always neutral, but rather gender biased (Askehave & Zethsen, 2014; Gaucher et al., 2011; Horvath & Sczesny, 2016; Jännäri et al., 2018). The position has thus become gendered, and not always attractive to women (Askehave & Zethsen, 2014; Gaucher et al., 2011; Ridgeway, 2011), and there is a perceived lack of fit with women especially in high-status positions characterized by authority and prestige (Eagly & Karau, 2002; Heilman, 2012; Heilman & Parks-Stamm, 2007; Koenig et al., 2011). This perceived lack of fit may arise in the recruiting phase in the wording of job advertisements (Bem & Bem, 1973; Horvath & Sczesny, 2016) or the language used by a recruiter (Hentschel et al., 2020). Wording in job advertisements has gendered connotations, and there are typical textual elements linked to feminine characteristics, such as communication and teamworking abilities (Billing & Alvesson, 2000; Heilman et al., 2015; Prime et al., 20 Acta Wasaensia 2009). ‘Strong team working skills’ may be more gender neutral (Jännäri et al., 2018; Poutanen et al., 2016). Analytical skills have been linked in the previous literature with numerical skills and an engineering mindset, and thus suggested as having masculine connotations (Askehave & Zethsen, 2014; Billing & Alvesson, 2000). In contrast, tolerance, energy focused on work, flexibility, a certain libertarianism, certain technological skills, and skills in communication have been linked in the previous literature to masculinity, especially to global businessmen (Connell & Wood, 2005). Further, agency related attributes such as independence, responsibility, achievements, result-orientation, and autonomy are suggested to carry masculine connotations (Billing & Alvesson, 2000; Heilman et al., 2015). Long hours and an unencumbered ‘can-do attitude’ are also thought to refer to masculinity (Acker, 2012; Tienari et al., 2005), as well as entrepreneurship (Ahl, 2006). Similarly, willingness and the ability to enter the unknown, finding new ideas and solutions emphasizing innovativeness and bravery are suggested to be masculine-related expressions (Jännäri et al., 2018). 2.3 Evolving role of management accountants There is a lively scientific discourse on the changing roles of management accountants and their efforts to internalize the new role as their perceived identity4 (Goretzki et al., 2013; Järvenpää, 2001; Windeck et al., 2015; Yazdifar & Tsamenyi, 2005). There has been particular interest in the evolution of the role from ‘bean- counter’ or ‘number cruncher’ to a more ideal ‘business partner’, showing how the practices and roles are actualizing (Burns & Baldvinsdottir, 2005; Goretzki & Messner, 2019; Granlund & Lukka, 1998b; Järvenpää, 2002, 2007; Johnson & Kaplan, 1987; Sorensen, 2009). Multifaceted antecedents, institutional drivers, and individual characteristics within various organizational structures may act in interplay and affect change (Byrne & Pierce, 2007; Järvenpää, 2009; Karlsson et al., 2019b). Similarly, managers’ expectations affect the role of management accountants (Byrne & Pierce, 2018; Emsley, 2005; Hyvönen et al., 2015; Järvenpää, 2009; Lambert & Sponem, 2012; Windeck et al., 2015; Wolf et al., 2015). 4 As the notion of ’role’ is externally focused, identity encompasses internal expectations (Barley & Tolbert, 1997; Chreim et al., 2007; Goretzki et al., 2013; Stryker & Burke, 2000). ‘Identity’ is a set of a meanings involving the occupant of a ‘role’ (Stryker & Burke, 2000) ‘Professional identity’ encompasses work-related goals and values (Kielhofner, 2002; Schwartz et al., 2011). Thus, ‘role’ and ‘identity’ evolve in interplay, and the terms are often used interchangeably (Ashforth & Johnson, 2001; Barley, 1989; Chreim et al., 2007; Pratt et al., 2006; Wolf et al., 2020). See also in the management accounting literature, e.g., Ahrens and Chapman, (2000), Goretzki et al., (2013); Goretzki and Messner (2019), Heinzelmann (2018), Hiller et al. (2014), Horton and Wanderley (2018), Järvinen (2009), Morales and Lambert (2013), and Taylor and Scapens (2016). Acta Wasaensia 21 Organizational setups and structures, and the degree of a management accountant’s decentralization has impact on the role; and their closeness to the business is suggested to affect the role positively (Burns & Baldvinsdottir, 2005; Byrne & Pierce, 2007; Goretzki et al., 2013; Granlund & Lukka, 1998b; Holmgren Caicedo et al., 2018; Järvenpää, 2007; ten Rouwelaar et al., 2018). Further, forms of IS and ERP implementation and efforts of digitalization may have affected the role, with either a positive impact (Burns et al., 1999; Caglio, 2003; Goretzki et al., 2013; Järvenpää, 2007, 2009; Lantto, 2014; Scapens & Jazayeri, 2003) or an unclear or even negative impact (Andreassen, 2020; Heinzelmann, 2018; Knudsen, 2020; Wagner et al., 2011). There seem to be obstacles in the endeavor towards role change, however, as it is not always supported by managers, or there might be lack of time or missing access to data (e.g., Graham et al., 2012; Järvenpää, 2009; Siegel et al., 2003a, 2003b), so that the expected role might be supplanted by an unexpected and non- preferable role. Notwithstanding, management accountants themselves have suggested to have a notable impact on the change (Baxter & Chua, 2008; Byrne & Pierce, 2007; Emsley et al., 2006; Goretzki et al., 2013; Horton & Wanderley, 2018; Järvenpää, 2007, 2009; Lambert & Pezet, 2011; Mack & Goretzki, 2017), as they can improve opportunities to build a foundation of solid knowledge (Friedman & Lyne, 1997; Granlund & Malmi, 2002; Hyvönen et al., 2015; Newman et al., 1989; Reißig-Thust, 2018) by developing skills and capabilities, as well as by finding a balance between financial, strategic and operational perspectives (e.g., Granlund & Lukka, 1998b; Sathe, 1983; Siegel et al., 2003a, 2003b; Vaivio & Kokko, 2006). However, when management accountants start to aim towards more aspirational activities it might occur to them that some tasks no longer fit their identity, as they might negatively affect their status. These activities, which management accountants regard as non-preferable, or even “dirty” might lead to uncertainty, insecurity, and frustration (Morales & Lambert, 2013), and to a perceived distance from business and its operations (see also Heinzelmann, 2017, 2018: Germanic management accounting culture and SAP ERP). The identity of management accountants is thus suggested to be fragile (Goretzki & Messner, 2019; Morales, 2019; Morales & Lambert, 2013). “Management accountants’ identity appears as a fragile project of the self, emerging out from struggles for recognition that impact material practices but also involve discursive struggles and debates about the meaning of work.” (Morales, 2019, p.257). In summary, management accounting scholars have advanced the discourse on management accountant role change since the 1980s. It has become one of the liveliest academic discussions in management accounting research. It has often 22 Acta Wasaensia focused on showing how the management accountant role is evolved from that of ‘bean-counter’ to that of ‘business partnering’, and on the circumstances, enablers and the drivers facilitating the change. Studies have also shed light on the implications of this change, such as management accountants’ identity or role conflicts. 2.4 Institutionalization of management accountant role Research regarding the changing role of a management accountant is suggested to be a study of institutionalization (Scapens, 1994). Studies regarding management accounting change have in the recent years utilized institutional theories as theoretical lenses (e.g., Moll et al., 2006). The change in management accounting is mainly studied from one of the two perspectives and trajectories of institutional theory: old institutional economics (OIE) (cf. Burns & Baldvinsdottir, 2005; Burns & Scapens, 2000) or new institutional sociology (NIS) (cf. Moll et al., 2006). According to OIE, management accounting change is seen as a process in which new routines are enacted, reproduced, and institutionalized. Management accounting is conceived as a routine, potentially institutionalized, and an organizational practice. By “institutionalized”, the researchers mean that management accounting can come to underpin “taken-for-granted” ways of thinking and doing (e.g., Barley & Tolbert, 1997; Burns & Scapens, 2000; Mouritsen, 1994). According to neo-institutional researchers, institutionalization can be defined as the social processes, obligations, or actualities aiming to take on rule-like status in social action (Meyer & Rowan, 1977), leading to isomorphism through coercive, normative of mimetic processes varying from forcing the organization to adopt towards copying other organizations (DiMaggio & Powell, 1983; Tolbert & Zucker, 1983). In the 1990s, notions of isomorphism, legitimacy, and agentic approach (entrepreneurship) were sought to bridge old and new institutionalism (DiMaggio, 1998). In 1995 regulative, normative, and cultural-cognitive ‘pillars’ were introduced to underpin institutions (Scott, 1995), later becoming the most-cited contributions in the institutional literature. Similarly, institutionalization is suggested to be a stepwise process encompassing stages such as deinstitutionalization, theorization, diffusion, and re-institutionalization (Greenwood et al., 2002). Organizations are different, and so they carry different institutional logics (Arroyo, 2012; Friedland & Alford, 1991; Greenwood et al., 2010, 2014; Yee, 2020) or multiple, constellations of logics acting in interplay (Waldorff et al., 2013; Acta Wasaensia 23 Waldorff, 2013). Organizations are not only subject to outside pressure, but institutionalization is also about resolving conflicting aims and contradictory institutional logics (Hyvönen et al., 2009; Järvinen, 2016; Rautiainen & Järvenpää, 2012). Contradictions in institutional logics may thus lead to institutional changes (Järvenpää & Länsiluoto, 2016; ter Bogt & Scapens, 2019), as change is often instigated by individuals reacting to contradictions (Leung et al., 2014; Nilsson, 2015; Tuominen & Lehtonen, 2018). As institutional logic can be defined as "the socially constructed, historical patterns of material practices, assumptions, values, beliefs, and rules by which individuals produce and reproduce their material subsistence, organize time and space, and provide meaning to their social reality” (Thornton & Ocasio, 1999, p. 804), it entails broader cultural beliefs guiding decision-making (Lounsbury, 2008). The members of an institution are connected under collective identity (Polletta & Jasper, 2001), as the identities and values of individuals and organizations are embedded within prevailing institutional logics (Järvenpää & Länsiluoto, 2016). Different groups of actors within organizations may carry different institutional logics, leading to concomitantly coexisting and even conflicting institutional logics. Even though not all actors apprehend the pressure and contradictions in the logics in the same manner (Voronov & Vince, 2012; Voronov & Yorks, 2015), institutional work performed by actors may materialize under pressure (Chiwamit et al., 2014; Hayne & Free, 2014; Järvinen, 2016; Lounsbury, 2008; Rautiainen et al., 2017; Rautiainen & Järvenpää, 2012; Yee, 2020). 2.4.1 Institutional work Institutional work as a research stream of institutional theory is suggested to provide an antidote to limiting institutional isomorphism where transformation is seen through institutions (Mouritsen, 2014). It may provide a more comprehensive perspective from which to study agency (Hampel et al., 2017; Patterson & Beunen, 2019). As practices and actions driven by actors’ motivation create institutions (Hwang & Colyvas, 2011; Lawrence et al., 2009), actors are contributing and responding to one another’s efforts (e.g., Garud & Karnøe, 2003; Leung et al., 2014). Thus, by focusing on actors’ institutionally embedded actions of creating, maintaining, and disrupting institutions means that the institutional work perspective draws attention to the intentional nature of agency and the categories of institutional work (Lawrence & Suddaby, 2006). The work of creating institutions involves rule establishment as well as reward and sanction systems. Institutions can be maintained by ensuring the rules and systems are adhered to and focusing efforts on maintaining institutions (Beunen 24 Acta Wasaensia & Patterson, 2019; Canning & O’Dwyer, 2016; Lawrence & Suddaby, 2006). Disrupting work involves "work in which state and non-state actors worked through state apparatus to disconnect rewards and sanctions from some sets of practices, technologies or rules"; attempts to "disrupt institutions by disassociating the practice, rule or technology from its moral foundation" and "undermining core assumptions and beliefs" which stabilize institutions (Lawrence & Suddaby, 2006, pp. 235-237). Similarly, institutional work involves actions towards strengthening and reinforcing dynamics, and anticipating actions and counteractions (Patterson & Beunen, 2019). Further, actions aiming toward structuring alternative institutional arrangements can be perceived as actors’ efforts to emancipate themselves (Mair & Marti, 2009). Various studies have shown that the process of creating, maintaining, and disrupting institutions is not step-by-step, but rather fleeting and fluid in nature, and they have understood the messiness of day-to-day practices (e.g., Canning & O’Dwyer, 2016; Empson et al., 2013; Hayne & Free, 2014). Focusing on practicalities and actions in praxis means that the institutional work research streams aim to bridge academic discussion and practical relevance. 2.4.1.1 Habitual and reflexive agency and concept of power Even though the transformation of institutions is approached by institutional work in a holistic manner, achievements from an institutional work perspective are not undisputed, as the approach is suggested to entail a plethora of conceptual and methodological problems (Hwang & Colyvas, 2011; Modell, 2015, 2020; Willmott, 2011, 2014; Zilber, 2013). These challenges are mostly linked to the concept of mobilized power, as well as reflexive and habitual agency5 (Caetano, 2015, 2019; Elder-Vass, 2010, 2015; Fleetwood, 2008; Vogler, 2016). Modell (2020) observed that there is a tendency to conflate the notion of agency either downwards, upwards, or centrally. As goal orientation and strength to act cannot be over- emphasized (Hwang & Colyvas, 2011; Kaghan & Lounsbury, 2011; Modell, 2015), overly optimistic reflexive agency may not be translated into institutional change (Willmott, 2011 2014). This upwards conflation refers to the overemphasized individual or actor-centric approach and intentionality (Hwang & Colyvas, 2011; Kaghan & Lounsbury, 2011; Modell, 2015). Downward conflation de-emphasizes human agency in institutional transformation. There is a risk of central conflation if there is no clear distinction applied between habitual and reflexive agency 5 The notion of reflexivity refers to the ability to deliberate on practices in their respective institutional contexts (Archer, 2007; Lawrence et al., 2011; Lawrence et al., 2009; Suddaby et al., 2016). Habitual agency refers to routines, habits, and internalized intensions (Battilana & D’Aunno, 2009; Lawrence, et al., 2009, 2011). Acta Wasaensia 25 (Modell, 2020). Notwithstanding the critique, several studies have showed how reflexivity plays an important role in empowering agency and the consequent actions (Caetano, 2019). Goretzki et al. (2013) demonstrated how purposive actions institutionalized a new management accountant role. Similarly, recent studies note engagement in habitual and reflexive agency in interplay (e.g., Aleksandrov, 2020; Aleksandrov et al., 2018; Malsch & Gendron, 2013). As the actors are mostly reflexive and capable (Suddaby et al., 2016), the impact of the institutional work is affected by their social skills, social positions and networks, formal authority, and expertise (Battilana et al., 2009; Canning & O’Dwyer, 2016; Daudigeos, 2013; Lawrence & Suddaby, 2006). One example of this is hybridized professional groups, or practice-based experts, who can be a strong force for practical and political actions as well as in institutionalization (Hayne & Free, 2014; Quack, 2007). Similarly, the exercise of power may take place at different levels of an organization and the wider external environment (Mulligan & Oats, 2016), as explained by Fligstein (1985) who delineated the complex organizations as arenas of struggle. Power is affecting and affected by institutional processes (Lawrence et al., 2009), as also observed in studies showing power relations and contradicting interests (Richardson & Kilfoyle, 2016) or as constant negotiations of power and exercised power among different actors regarding environmental accounting practices, over twenty years (Gibassier, 2017). Similarly, Aburous (2019, p. 12) examined power relations in the roles and actions of two groups in relation to changing accounting practices, as well as the actors´ intentions to protect their respective interests, and further highlighted “relinquishing” and “encroachment” as types of institutional work. Institutional work thus implies reactive and proactive adaptations by actors, and a constant tension through “rule-taking” and “rule-making” (Busco et al., 2008; Patterson & Beunen, 2019). To conclude, the changing role of the management accountant is often studied through institutional theories. Recently, the growing body of accounting research has drawn on the concept of institutional work and institutional logics. By focusing on actions aiming to create, maintain, and disrupt institutions, even under multiple or competing institutional logics and by focusing on practicalities, these research streams aim to bridge academic discussion and practical relevance. Importantly, by addressing habitual and reflexive agency as well as the power relations of the actors, these strands of institutional accounting research contribute to, and provide valuable insights into, the changing role. 26 Acta Wasaensia 3 THE SUMMARIES OF THE ESSAYS This dissertation includes three related essays, which are reviewed in the remainder of this section. The contribution made by each individual essay is outlined below. 3.1 Management accountants’ images, skills, and characteristics in job advertisements – branding vs. reality. The first essay examines the idealized image, expected tasks, skills, and characteristics of management accountants, and provides a framework which summarizes the ideal role. Similarly, the aim is to analyze whether the ideal image is actualized through practices. The ideal image is first studied through global technology company job advertisements and internal documentation. Actual practices are then analyzed through semi-structured interviews with management accountants, and operational managers to reveal how the image is actualized. Thus, this qualitative study combines expectations and the actual role of management accountants. It draws upon empirical material from a global case company and gets support from the theoretical aspects of employer branding in early recruitment phase. The findings are based on the expectations analyzed through job advertisements and internal documentation containing tasks, skills, and characteristics, and suggest that the ideal management accountant is framed as a strategic business partner. Thus, contrary to an earlier study by Lepistö et al. (2016) based on job advertisements indicating a lack of business focus, the findings of this study suggest a strong business orientation (cf. Albu et al., 2011; Azan & Bollecker, 2011; Graham et al. 2012; Quinn & Rochford, 2013). The suggested ideal of a management accountant as a strategic business partner is located at the far end of the management accountant categorization illustrated by earlier studies (Burns & Baldvinsdottir, 2005; Graham et al, 2012; Karlsson et al., 2019a; Lambert & Sponem, 2012). The strategic business partner is suggested to possess a wide variety of skills and capabilities, from traditional analytical skills (cf. Lepistö et al. 2016; Zoni, 2018), and business partnering (Quinn & Rochford, 2013), to various soft skills (Rios et al., 2020). Whereas previous studies emphasized digital capabilities as future requirements, however, they were not supported in this study (cf. Andreassen, 2020; Heinzelmann, 2018; Oesterreich & Teuteberg, 2019). The framework in Figure 3 summarizes the findings from the first essay regarding the skills and characteristics suggested to belong to a strategic business partner. Acta Wasaensia 27 Guardian for value creation: drive and agility toward changes, leadership Personal qualities: self- motivated, takes initiative, hands-on Integrity: custodian for compliance, internal control, steadfast “backbone” Relationship and trust: influence and interpersonal skills Strategic Business Partner Core financial skills Communication skills: speaks “business” effectively across cultures Business knowledge: deep insight into business and competitive advantage IT application skills: measurement and control systems knowledge Figure 3. Strategic business partner framework. The findings indicate that a strategic business partner should possess core financial skills and IT skills, should act as a custodian for compliance and internal controls, have business knowledge, be able to communicate efficiently, and influence and build relationships. Further, management accountant acting as a strategic business partner is expected to drive changes and be self-motivated. However, as the management accountant practices identified through the interviews illustrated an operational, short cycle focus, especially at the local and regional levels, the ideal image of a strategic business partner was given only limited support. A dissonance was identified between the ideal image and practice, as management accountants don’t have time allocated for strategic topics (cf. Goretzki & Messner, 2019). Further, whereas involvement in strategic topics relies on the expectations of operational managers (cf. Byrne & Pierce, 2018; Järvenpää, 2007, 2009; Lambert & Sponem, 2012; Oppi & Vagnoni, 2020; Wolf et al., 2015), management accountants don’t necessarily possess the required skillset for strategic topics (cf. Karlsson et al., 2019b; ten Rouwelaar et al., 2018). The ideal image thus entails an element of companywide employer branding, aiming to attract management accountants (Cable & Turban, 2001; Gatewood et al., 1993; Jännäri et al., 2018). This essay shows the interplay between the idealized, ´branded´ image and actual practices of a management accountant and contributes to management accounting practice by showing that the wide variety of expectations are not anchored in practice. It can be argued, however, that the ideal image visible in job advertisements is a signal from employers regarding the expected candidacy (cf. Kuokkanen et al., 2013) and it is used to attract the right kind of candidates (Jännäri et al., 2018). The perceptions shared through job advertisements of the ideal strategic management accountant thus contributes to a common understanding of a management accountant’s role. The question which still remains, however, is whether it is possible to find balance between the ideal image of a strategic 28 Acta Wasaensia business partner and the set of practices, and how the conflicting expectations are managed. 3.2 Management accountant – gendered image The second essay contributes to the discussion of a management accountant’s gendered image through the analysis of the global case company job advertisements, semi-structured interviews, and internal documentation. Job advertisements are an institutional level mechanism of doing gender. They entail gendered connotations and projections of the ideal candidacy (Benschop & Doorewaard, 2012; Gaucher et al., 2011; Jännäri et al., 2018). Gender is also institutionalized through practices in a social and cultural context (cf. West & Zimmerman, 1987). Thus, the empirical material in this essay offers a holistic and intriguing perspective on the research topic. The findings of the critical content analysis of job advertisements indicate a strong masculine dominance in the management accounting profession. A wide variety of masculinities in the management accountant image is perceived (Broadbent, 2016; Enis, 1998). Similarly, case company documentation and semi-structured interviews with 11 operational managers and 20 management accountants produced a gendered ideal candidacy with a wide variety of masculinities in a deeply rooted male dominant engineering and technological focused culture. Gender was thus produced in social structures as a dynamic process of interaction between actors, practices, processes, and expectations. These masculinities were suggested to entail inequalities and asymmetries which in turn lead to the subordinated position of femininity and underrepresentation or even exclusion of women in top management (e.g., Broadbent, 2016; Ciancanelli et al., 1990; Duff, 2011; Haynes, 2017; Lupu, 2012; Siboni et al., 2016). Although there was equality in junior, entry level positions, the top management accountants were usually men. In addition, female management accountants were expected to adjust their behavior and practices towards more accepted, masculine norms. Thus, female management accountants were themselves amplifying the masculine dominance and superior position. As deeply rooted ways of acting in a cultural environment are hard to change, the gendered, masculine framing prevalence in management accounting might continue. The inequalities and asymmetry in top management positions may last. This can have severe effects. Organizations may jeopardize their future by underutilizing their resources and limiting inclusion of women in top management. Acta Wasaensia 29 This essay expresses a critique as the previous management accounting literature has neglected to highlight the gendered, masculine prevalence. As in many companies, gender diversity targets contradict with the perceived gendered image, this may cast a long shadow over endeavors towards gender diversity in general. The struggle indicated may therefore continue, as highlighted by Jeacle (2011) and later by Broadbent (2016). 3.3 Management accountant – Management accountant’s role – A change through institutional work perspective The third essay reports on a qualitative and interpretive case study focusing on the institutionalization of the management accountant role and shows the forms of institutional work towards strategic business partner during the past 20 years in a global company. By drawing on the case company’s longitudinal documentation and 31 semi-structured interviews with management accountants and operational managers, this paper contributes to the scholarly discussion on the institutionalization of the management accountant role and “making business partners” (Järvenpää, 2007). According to the findings from the first phase of the study, concentrating on the case company’s variety of documentation, the management accountant role is suggested to have evolved to that of a strategic business partner (c.f. Burns et al., 2014; Burns & Baldvinsdottir, 2005; Granlund & Lukka, 1997, 1998b; Järvenpää, 2001; Lukka & Järvenpää, 2018; Ma & Tayles, 2009; Nixon & Burns, 2012) which avoids very detailed level operational management accounting tasks (Goretzki & Messner, 2019; Morales & Lambert, 2013). The role is suggested to have evolved in the following steps: 1) number cruncher, 2) business partner, 3) lean business partner, and 4) strategic business partner. This journey towards strategic business partner can be seen as a product of purposive actions and of particular forms of institutional work; for example, advocacy, mimicry, educating and enabling work (Canning & O’Dwyer, 2016; Goretzki et al., 2013: micro-processes of institutional work, Järvenpää, 2007: cultural change interventions; Lawrence & Suddaby, 2006). The findings from the second phase of the study, however, the interviews with operational managers and management accountants, suggest that forms of institutional work encompass both habitual and reflexive agency and the interrelationship between management accountants and operational managers which influence and constitute the role (cf. Lawrence et al., 2013). Thus, contrary to the findings suggesting the institutionalization of the strategic business partner role in the first phase of this essay, the interviews with operational managers and management accountants reveal how practices and purposive actions supplant the 30 Acta Wasaensia propagated role and lead to the current hybridized role of a management accountant (Goretzki & Messner, 2019; C. Oliver, 1991). It can thus be argued that the strategic business partner role is not routinized and embedded in management accountant practices, but is in partial discord with the propagated, expected role and practice. It seems that the role is institutionalized with the emergence and confluence of the competing logics of “number crunching” and “business partnering” and is thus conditional on these logics (Malsch & Gendron, 2013; Yee 2020). Similarly, the essay sheds light on how unintentional tension and power relations affect the institutionalization of the management accountant role at the micro, meso and macro levels (local, regional, and global levels) as the change is derived from constituted the exercise of power. The evolution of the role may thus be dependent on the actions and expectations of operational managers, as management accountants seem to be subordinate to operational managers. Equally, management accountants seem to experience tension and distress while trying to balance asymmetric requirements under competing logics (cf. Byrne & Pierce, 2018; Chiwamit et al., 2014; Hayne & Free, 2014; Järvinen, 2016; Lounsbury, 2007; Rautiainen & Järvenpää, 2012; Rautiainen et al., 2017; Yee, 2020). As individual actions do not sufficiently mobilize collective agency and emancipate management accountants from the “number crunching” role, even though tension may have triggered and amplified the actions, the role institutionalized as a hybrid (cf. Canning & O´Dwyer, 2016; Leung et al., 2014; Malsch & Gendron, 2013; Mair & Marti, 2009; Nilsson, 2015; Suddaby et al., 2016; Tuominen & Lehtonen, 2018). Thus, the struggle with a variety of demands, lacking tools and skills, and the inability to maneuver in a complex matrix organization with competing demands evidently leads to a failure to reach the propagated role. This essay illustrates the complex, dynamic interplay of actors and their emerging and stabilized power relations entwined to engender hybridized role, and it supports earlier studies stating that reflexive agency cannot be over-emphasized in institutional change (Hwang & Colyvas, 2011; Kaghan & Lounsbury, 2011, Modell, 2015), as instigated strategic business partner role may have only limited symbolic value and function. Acta Wasaensia 31 4 CONCLUSIONS This dissertation has aimed to contribute to the management accounting literature by extending our knowledge regarding the role of the management accountant through three independent essays. This final chapter seeks to bring the discussion onto a more general level by elaborating the most significant implications of this dissertation. Further, it recommends some future avenues of research. This dissertation presents ideal image and role as a strategic business partner. Similarly, it makes a major contribution to understanding the actual, institutionalized role of the management accountant. It shows how the long- lasting efforts and actions towards the institutionalization of the strategic business partner role have been extensive, but without ultimate fulfillment. The actions and interplay between different actors have not institutionalized the role as a strategic business partner, but it has been hybridized. This hybridized form of management accountant contrasts with the findings of a strong business partner ideal. As the role has not been actualized and anchored in practice as propagated, the ideal image is suggested to have only ceremonial value. The image is used to attract appropriate management accountants, however, partially as a result of branding efforts by employers. Despite this, the ideal image is suggested to represent the real requirements of employers, but also simultaneously shape the perceived common understanding of the profession. Further, this dissertation resulted in a unique and significant finding in that the ideal image of the management accountant is gendered. This highlighted masculinity places female management accountants into a subordinated position, and results in the underrepresentation and even exclusion of women in top management positions. 4.1 Scientific implications This partially interdisciplinary dissertation in the realm of management accounting contributes scientifically by approaching the research questions through synthetized theoretical elements of employer branding, doing gender and institutional work, as illustrated in the respective essays. Similarly, a qualitative, interpretative case study, taking a critical approach, provides unique settings from a global technology company perspective. The dissertation provides a richness of longitudinal data, interviews, and job advertisements through the natural settings of the management accounting field. It thus makes a methodological contribution by using several empirical materials in each of the essays. It shows alternative ways and theoretical lenses through