15 No. This systematic literature review focuses on professional identities of MAs, including their characteristics, experiences, motivations, goals, values, beliefs, internal norms and interaction styles (Ashforth, 2001; Ashforth et al., 2008; Chreim et al., 2007). From 2016 onwards, 15 publications about MAs identities or roles were published, which could indicate an increasing interest within academia. As most of the analyses concentrate on larger companies, more studies could focus on small and middle-sized companies to comply with the variety of organizations. Especially in change situations, the continuous rethinking of identities by MAs is necessary, and such processes depend on their competencies and characteristics (Ahrens and Chapman, 2000; Alvesson and Willmott, 2002; Giddens, 1991; Jrvinen, 2009). "Conclusion of role management accounting in decision - StudyMode and Sheep, M.L. 10-30. (2009), Shifting NPM agendas and management accountants occupational identities, Accounting, Auditing and Accountability Journal, Vol. MAs perceived image within organizations influences their self-concepts and identification with the profession and organization (Hiller et al., 2014; Taylor and Scapens, 2016). *Mistry, V., Sharma, U. and Low, M. (2014), Management accountants' perception of their role in accounting for sustainable development: an exploratory study, Pacific Accounting Review, Vol. (2013), An institutional perspective on the changes in management accountants professional role, Management Accounting Research, Vol. Biddle, B.J. Authors investigated MAs in one company or more, with the greatest quantity being up to several hundred companies of different size and industry, with strong focus on large companies. Such critical situations might result in a more influential position and acceptance of MAs (Cooper, 1996; Endenich, 2014). 3, pp. Additionally, to managers as their focal audience, there is the relevance of a broader interaction context for MAs identities. Although company size (de Loo et al., 2011; Joshi and Bremser, 2004), industry (Aver and Cadez, 2009), capital market orientation (de Loo et al., 2011; Joshi and Bremser, 2004) and/or ownership structure (Yazdifar et al., 2008) are mentioned within the sample literature, just a few authors (Aver and Cadez, 2009; de Loo et al., 2011; Yazdifar et al., 2008) discuss these factors more intensively. Along their self-declared aims and interests, the vast majority of the journals (19) are accounting journals. As a result of this external template, MAs tend to perceive their identity in this propagated way, more or less independent from what they really do (Rieg, 2018). (2009), Identity Theory, Oxford University Press, New York, NY. The Role Of The Management Accountant Accounting Essay In order to achieve its goals, managerial accounting relies on a variety of different techniques, including the following: Margin analysis is primarily concerned with the incremental benefits of optimizing production. *Hiller, K., Mahlendorf, M.D. On the one hand, identity conflicts are important because they show the need for change. 20 No. The important role that management accounting plays in driving organisational performance has been reiterated in the literature. (2018), The influence of management accountants on managerial decisions, Journal of Applied Accounting Research, Vol. Change and its prospects are likely to initiate concerns about identity (Jenkins, 2014). 1-27. *Baldvinsdottir, G.H., Burns, J., Nrreklit, H. and Scapens, R.W. This perspective enables a novel focus on internal views, perceptions and internalized meanings of MAs connected with their role instead of exclusively debating changed external behavior expectations. (2008), Identification in organizations: an examination of four fundamental questions, Journal of Management, Vol. 2009 ), who argue that 'accounting shapes and it is shaped by the environment in which it is actually operating'. *Kaye, G.R. Oyserman, D. and James, L. (2011), Possible identities, in Schwartz, S.J., Luyckx, K. and Vignoles, V.L. *Emsley, D. and Chung, L.H. (2014) link identity with the image of MAs. In this analysis, the managerial accountants calculatethenet present value and internal rate of return to help managers with capital budgeting decisions like calculating payback period or calculating accounting rate of return.
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