我愿意做任何事,但我不会做那件事:在管理会计行业中制作工作

Kate E. Horton, Claudio de Araujo Wanderley
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引用次数: 0

摘要

我们研究了管理会计师试图通过工作塑造行为来定制他们的角色。在对284名专业管理会计师的实地调查中,我们发现角色认同冲突与试图缩小/边缘化任务和关系以实现更大的契合有关。我们还确定了这种行为的两个关键调节因素,即工作自由裁量权和业务参与。我们的研究结果有助于讨论会计师如何以及为什么会主动改变他们的角色,以及塑造这些行动的边界因素。在这样做的过程中,我们通过揭露高业务参与的阴暗面来挑战当前对业务伙伴关系的看法。
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I'd do anything, but I won't do that: Job crafting in the management accounting profession
We examine management accountants' attempts to customise their roles through job crafting behaviour. In a field survey of 284 professional management accountants, we show that role identity conflicts are associated with attempts to narrow/sideline tasks and relationships in order to achieve greater fit. We also identify two key moderators of this behaviour, namely job discretion and business involvement. Our findings contribute to discussions on how and why accountants self-initiate changes to their roles and the boundary factors that shape these actions. In doing so, we challenge current perspectives on business partnering by exposing a dark side of high business involvement.
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