The mobilisation of self-created workplace artifacts for management accountants’ identity work

Abstract

This paper investigates how self-created workplace artifacts complement management accountants’ identity work towards managers. Analysing qualitative data collected in three organisations, I illustrate how self-created artifacts can support management accountants in establishing identity-compatible interactions with managers through (1) mediating interactions and (2) formalising the division of tasks. Moreover, I suggest that producing artifacts that are both occupations-generic and speaking (Cacciatori, 2012) can support management accountants in establishing identity-compatible interactions. By introducing self-created artifacts as an additional resource for identity work, this paper nuances our knowledge of how management accountants navigate towards the achievement of (fragile) identity aspirations. Moreover, it improves our understanding of the dynamics between workplace artifacts and management accountants’ identity (work), emphasising how artifacts can play a central and active role in this regard.