Role Theory Research Articles

Gender and evaluations of leadership behaviors: A meta-analytic review of 50 years of research

As more women have entered the managerial ranks, discussion about differences between men’s and women’s leadership behaviors have persisted. The current study reviews and analyzes 50 years of research to examine gender differences in evaluations of their leadership behaviors. Across 13 new meta-analyses using data from 1970 to 2020, we examine evaluations of leadership behaviors that vary across two dimensions: communal-agentic and effective-ineffective, including: democratic/participative, relationship-oriented/consideration, idealized influence, individualized consideration, intellectual stimulation, ethical/moral, autocratic/directive, task-oriented/initiating structure, contingent reward, MBE-active, inspirational motivation, MBE-passive, and laissez-faire. The meta-analytic results suggest that women are seen as engaging in more effective agentic and communal leadership behaviors, compared to men, while men are seen as engaging in less effective and more passive leadership behavior, compared to women. Relying on social role theory and arguments from the double standards of competence literature, we also examine whether the relationship between gender and evaluations of leadership behaviors differs across time and levels of leadership. Interestingly, only one primary study across all our analyses utilized an objective instead of a subjective measure of leader behavior, underscoring the imperative for more objective assessments in the future. Practical implications and future research directions are also discussed. All supplemental material can be found at: https://osf.io/enm3d/?view_only=ea99d34911284304a4b2bf61079d5ecd.

Role preferences for ethnic autonomous region government in emergency management in China

China's ethnic autonomous regions, inhabited by diverse ethnic groups and located near national borders or at provincial intersections, confront complex natural, relatively underdeveloped economic, and ethnic harmony challenges. Governments balance central government-assigned tasks and ethnic harmony, showing varied responses: some prioritize stability, others focus on management, and some are indifferent to local emergencies. Given this phenomenon, why do governments in these regions vary in their responses to emergencies? This research, based on government role theory, examines how role preferences influence government behavior in emergency management, identifying two key roles: economic man and social man, and establishes a four-quadrant role analysis framework: : local guardian, political competitor, moral paragon, and indifferent bystander. Grounded theory explains these roles and evaluation indicators, with evaluations from 44 scholars gathered via questionnaire, and the indicator weights determined using the Analytic Hierarchy Process. The weight matrix then calculates economic man (X) and social man (Y) values for 272 cases based on expert scores. The research results reveal that (1) these governments exhibit an overall role preference of “local guardian > political competitor > indifferent bystander > moral paragon” in emergency management. (2) This ranking also reflects their preference for the economic man role. (3) Factors contributing to this ranking include cultural differences, administrative contracting, and performance tournaments within the Chinese system and administrative ethics. These findings provide theoretical insights into emergency management role preferences in multi-ethnic, multi-racial, and even multicultural regions, ultimately aiming to enhance local government emergency management efficiency, optimize policy formulation, and ensure community resilience.

Who handles the tough talk? Supervisor sense of power and confronting difficult issues

AbstractAddressing difficult, controversial, or sensitive issues with employees is a critical component of effective leadership, but discussing uncomfortable topics with subordinates can be daunting, even for those with structural power. Distinguishing between the structural power that supervisors hold, and their situationally felt personal sense of power, we consider here how a supervisor's personal sense of power relates to his or her inclination to confront, or to avoid, difficult conversations, as well as to offer social support in such contexts. Integrating a social role theory perspective, we further consider the role of gender. Across an initial study (N = 588), and a follow‐up replication study (N = 567), we show that personal sense of power predicts supervisor's inclination to confront (and not to avoid) difficult issues in the workplace, as well as to offer social support to the target of conversation. We also consider whether such effects vary across male and female supervisors, finding inconsistent results across studies. In Study 1a, we found that power had less of an effect on the avoidance and support intentions of women than men, such that women (but not men) were more likely to constructively confront the difficult issue head on as well as to offer support, even when they felt low in personal power. These effects did not emerge in Study 1b. However, in both studies, we find a main effect of gender on social support such that women were more likely to provide social support when confronting difficult issues. We speculate about reasons for this inconsistency, and further theorize about the role of personal sense of power and gender in explaining supervisor's engagement in difficult conversations.

The Role of Public Relations and the Positive Image of Regional Owned Enterprises (BUMD)

Public relations is a party that can connect a company with the community to create reciprocal communication and establish good relationships. This research aims to determine how BUMDs carry out their public relations role and create a positive image for the company. This research uses a qualitative descriptive analysis method. Interviews, observation, and documentation were carried out using data collection methods. The theory used in this research is the Role Theory of Public Relations. The research results show that the role of Regional Drinking Water Company (PDAM) Tirtajati Public Relations is to provide comfort, understanding, information, and solutions to customers. Public Relations of PDAM Tirtajati collects aspirations and complaints and then connects them to related fields. Several inhibiting factors, such as insufficient services, impacted the community's negative response. Public Relations of PDAM Tirtajati strives to provide excellent service, establishes good communication with customers, provides complaint services via WhatsApp Center and Social Media to make it easier for the public, and establishes external communication with other agencies or organizations, public relations also provide explanation of the problems that occur, then offers solutions and treatments to resolve issues.

The Level of Knowledge of Special Education Teachers about Bullying Behavior Amongstudents with Learning Disabilities (SDG'S): A Study IN Irbid, Jordan

Purpose: This study aims to investigate the knowledge of special education teachers concerning bullying behaviors towards students with learning disabilities in resource rooms in Irbid city, Jordan, and to explore their perceived roles in addressing this issue. Theoretical Reference: The study is grounded in theories of special education, bullying prevention, and teacher roles in supporting students with disabilities. It considers the intersection of these areas to understand teachers' awareness and responses to bullying incidents. Method: A self-designed questionnaire was administered to special education teachers in Irbid city, Jordan, focusing on their awareness and intervention strategies related to bullying behaviors. The questionnaire underwent validity and reliability assessments to ensure its appropriateness for the study. Statistical analyses, including means, standard deviations, and t-tests, were employed to analyze the data. Results and Conclusion: Special education teachers demonstrated a high level of knowledge regarding bullying behaviors among students with learning disabilities. However, their perceived role in mitigating bullying was found to be moderate. Significant differences in knowledge were observed based on educational qualifications and years of teaching experience, while no significant differences were found based on gender. Implications of Research: The findings suggest a need for targeted professional development and support for special education teachers to enhance their effectiveness in addressing bullying incidents involving students with learning disabilities. Policymakers and educational leaders could use these insights to develop comprehensive strategies and resources that empower teachers and promote a safer learning environment for all students. Originality/Value: This study contributes original insights into the specific context of bullying behaviors within resource rooms for students with learning disabilities in Jordan. It adds value by highlighting factors influencing teachers' awareness and responses, which can inform both educational practice and policy development aimed at improving inclusivity and support for vulnerable student populations.

Looking inside the black box of gender differences in creativity: A dual-process model and meta-analysis.

Although prior work has characterized creativity as a primarily agentic endeavor, we diverge from this perspective and argue for agentic and communal pathways to creativity that offer unique advantages to each gender. We draw from social role theory to predict that risk-taking and empathic tendencies-as agentic and communal mechanisms, respectively-help explain how gender influences creativity. We also identify contextual moderators that can strengthen the communal pathway-predicting a more positive relationship between empathic tendency and creativity as well as a stronger indirect effect via empathic tendency when the tasks demand perspective-taking and when usefulness is explicitly incorporated in creativity assessment. With a meta-analysis of 753 independent samples (265,762 individuals), we find support for a communal pathway (i.e., women are creative via empathic tendency) and for an agentic pathway (i.e., men are creative via risk-taking tendency). We also find that the communal pathway is stronger when usefulness is explicitly incorporated in creativity assessment. Task demands for perspective-taking did not show a moderating effect. Taken together, our findings provide a more balanced account of the gender-creativity relationship, demonstrate why men and women differ in creativity and when women can leverage the communal mechanism to enhance creativity, and inform theory and practice towards a more gender-equitable workplace. (PsycInfo Database Record (c) 2024 APA, all rights reserved).

Religiosity and Carbon Emissions: International Evidence

ABSTRACT Informal institutions can exert important effects on individual behavior, corporate decisions and social outcomes. Against the background in which global warming poses the critical menace to the world economy and human survival, this study draws on the role theory and adopts the OLS regression and IVREG model to examine the impact of religiosity (an informal institution) on carbon emissions at the country level. Our findings reveal that religiosity, proxied by the percentage of religious population within a country, is significantly negatively associated with carbon emissions, validating the important role of religious social norms in carbon emissions reduction. Moreover, the Kyoto Protocol attenuates the negative effect of religiosity on carbon emissions. Our study calls on policy makers and stakeholders to attach the importance to the impact of religiosity on environmental protection and the trade-off between economic development and carbon emissions reduction.

“Beyond Stereotypes”: Investigating the Roles and Motivations of Girls in Cybercriminal Networks in Ibadan Metropolis, Oyo State, Nigeria

This study investigates the involvement of girls in cybercriminal networks within Ibadan Metropolis, Oyo State, Nigeria. It examines their roles, motivations, and the socio-economic implications. The study is anchored on the Structural Strain and Sex Role theories. Utilizing an explanatory sequential mixed-methods design of the quantitative and qualitative data collection procedure, the respondents were purposively sampled. Findings of the research revealed that although girls' participation in cybercrime is relatively lower compared to boys, their roles are nonetheless significant and multifaceted, encompassing activities such as romance scams, phishing, online fraud, identity theft, and cyber-enabled financial crimes. Additionally, girls provide psychological support to their male counterparts, often engaging in domestic chores and serving as "sex tools," which facilitates the smooth operation of these networks. The findings indicate that motivations for girls' involvement in cybercrime include economic vulnerability, peer influence, poverty, access to Western education and technology, and the anonymity of the internet. The socio-economic implications were discovered to be profound, disrupting educational paths of girls, inflicting psychological damage, and perpetuating cycles of poverty and social instability. The study concludes that cybercriminal networks have devastating consequences on girls and thus, it was proposed that targeted interventions focusing on education, mental health support, and socio-economic empowerment are crucial in mitigating the risks and providing alternative pathways for at-risk girls.

Determinants of internal and external networking behaviours: insights into gender, education, political skills and mentoring

ABSTRACT Employee internal and external networking behaviours may drive different employee and organisational outcomes, which has implications for Human Resource Development professionals. However, little is known about how to develop internal and external networking behaviours. Using social role theory, social capital theory, and personal initiative theory, this study examines the impact of employee gender, education, political skills, and mentoring on internal and external networking behaviours. We utilised a mixed-method sequential research design comprising two studies. Study 1 survey data were collected from 372 middle managers from 10 Sri Lankan manufacturing and service organisations. The results indicate the higher external networking behaviours of men; the elevated internal and external networking behaviours of managers with a master’s degree; a positive relationship between political skills and both internal and external networking behaviours; and a positive relationship between mentoring and internal networking behaviours. Study 2 comprised 12 interviews of middle managers who had participated in Study 1. Thematic and content analyses explain, refine, and extend the results of Study 1. The findings have several implications for developing the networking behaviours of middle managers. Theoretical and research contributions are discussed.

Pharmacist roles in the medication use Process: Qualitative analysis of stakeholder perceptions

BackgroundPharmacist roles in the Medication Use Process (MUP) have advanced along with new healthcare delivery models and interprofessional collaborative practice. It is unclear whether stakeholder perceptions of pharmacist roles have evolved simultaneously. ObjectivesExamine patient, pharmacist, and physician perceptions of pharmacist roles in the MUP. MethodsThis institutional review board-approved study used a cross-sectional design with Qualtrics panels of patients, pharmacists, and physicians. Role Theory was used as a framework to develop 12-item surveys to study pharmacist role perceptions in the MUP: prescribing, transcribing, dispensing, administration, and monitoring. Content analysis was performed on the responses to open-ended questions. ResultsFrom 1004 patients, a total of 7217 comments were obtained on 9 questions (740-1004 comments), resulting in an average of 802 comments per question or 0.8 comments per question per respondent (CQR). Similarly, 1620 comments from 205 pharmacists on 11 questions (121-205 comments) averaged 0.72 CQR; and 1561 comments from 200 physicians on 11 questions (136-200 comments) equated to 0.74 CQR. Content analysis revealed recurring themes across the stakeholders: “pharmacists,” “physicians,” “insurance,” “technology,” “collaboration,” “time,” “communication,” and “patient’s responsibility.” Some role congruence was seen regarding pharmacist roles by all 3 stakeholders; noting pharmacist roles in improving all steps of the MUP, except transcribing. Pharmacists highlighted professional challenges such as staffing issues, burnout, and competing demands; which were not acknowledged by patients and physicians indicating the need to increase awareness. ConclusionThis study showed increased visibility and awareness of pharmacist roles in the MUP by all stakeholders, compared to previous research showing pharmacist roles limited to dispensing. Known barriers to pharmacy practice such as lack of provider status and reimbursement were not reported by any of the stakeholders in this study. There is a need to continuously inform stakeholders about pharmacists’ expanding roles in the MUP through advocacy and marketing.

Gender effects and firm financial performance: A SUMAD meta-analysis of social responsibility and family-to-work conflict

The current study uses SUMAD meta-analytic methods (Oh, 2020) to examine gender differences in social responsibility and family-to-work conflict. Synthesizing evidence from across social science literature, the results of this study provide an evidence-based foundation to support more theorizing and practical discourse regarding gender effects in entrepreneurship. As explained by theories of socialization and social roles, gender differences in (a) socially responsible attitudes and behaviors and (b) the balance between family and work responsibilities, are likely two of the more pervasive gender effects that influence entrepreneurial careers. The goal of this study is to motivate more research and practical discussion on these and related gender effects to improve our understanding of entrepreneurship phenomena. Using firm performance as an example, the results of the SUMAD meta-analysis suggest that gender effects related to social responsibility and family-to-work conflict have significant consequences for entrepreneurship outcomes. Based on the evidence and theory rooted in socialization and social roles, the current study calls for more theorizing and primary-level studies on these and related gender effects in entrepreneurship research.Comment to Readers:Does gender matter? Of course it does (depending on the issue). A simple search of “does gender matter” reveals ample discussion on this topic across a variety of gender issues. In this article I highlight gender regarding differences between women and men in social responsibility and family-to-work conflict. As the evidence suggests, gender does indeed matter as women – on average – are more socially responsible and have more family-to-work conflict than their men counterparts. The results of this study show that greater social responsibility is tied to better business performance whereas greater family-to-work conflict is tied to worse business performance. So, what should we do? First, acknowledge the fact that women and men are different in the contexts of social issues and family matters to clear the way for constructive discourse about these gender differences. Second, embrace that women are higher than men in socially responsible attitudes and behaviors, and that more women in business could inherently result in more socially responsible business practices. Moreover, while this is a societal win in and of itself, the results suggest it could also carry over to improved financial and economic performance. Lastly, focus more on “why” there are differences between women and men regarding family-to-work conflict. Specifically, emphasize both societal-driven influences (e.g., stereotypes; biases) and individual-driven influences (e.g., individual differences; personal preferences). Understanding these influences, which are not mutually exclusive, is key for maximizing the personal and professional well-being of both women and men.

Gender promotion gaps across business units in a multiunit organization: Supply‐ and demand‐side drivers

AbstractDrawing on gender role and gender queuing theories, we employ a multi‐stage process model to investigate demand‐ and supply‐side drivers of gender promotion gaps and to explore variations in these gaps across different business units within an organization. Analyzing 9 years of personnel records from a multiunit European bank, we find that the gender promotion gap is influenced by both supply‐side and demand‐side factors. Specifically, women are less likely than men to express a motivation to change to a new job or move to a different unit within the bank. Those who do express such motivation are as likely as men to be reassigned to new roles, but their moves are less likely to constitute promotions than are men's moves. Furthermore, gender promotion gaps vary significantly within the organization itself. Business units with the most significant gaps are in regions that have fewer available organizational positions to move into, diminishing women's motivation to seek such moves, and have jobs with numerous incumbents, decreasing women's chances to get a new job or secure a promotion upon doing so. This study extends gender role theory by creating a unified theoretical model that incorporates both employee and employer gender role perceptions as drivers of promotions. It contributes to gender queuing theory by demonstrating the theory's relevance to promotion outcomes.

Role conceptions and diplomatic behaviours: comparing Japan and South Korea in the South China Sea

ABSTRACT The South China Sea is a region marked by overlapping territorial claims and escalating tensions among various nations. Unlike claimant states, whose direct territorial interests significantly shape their foreign policy decisions, non-claimant states possess a broader range of diplomatic options. This article examines the contrasting diplomatic behaviours of non-claimant regional states in the South China Sea disputes. Through a comparative case study of Japan and South Korea, it argues that the divergent responses of these two middle powers largely stem from the roles they assume within the policy arena. Japan, as an assertive actor driven by a sense of obligation, has actively taken positions on disputed events to demonstrate its presence. Conversely, South Korea, adopting the role of a detached observer, has exercised caution and maintained a low profile, aiming to avoid potential diplomatic costs. The findings highlight the significance of ideational factors in influencing regional states’ responses to security challenges. Furthermore, this study contributes to role theory research by introducing a new term for further study and by demonstrating the tangible effects of role conceptions on state behaviour in specific policy contexts.

How does perceived overqualification promote employees' creative deviance: The role of leadership emergence and job autonomy

Inspiring the creative potential of overqualified employees can facilitate a mutually beneficial outcome for both the company and the employees. However, further investigation is required to ascertain how to stimulate the perceived overqualification of employees to carry out creative deviance. Drawing upon role theory, this study explores the impact mechanism of perceived overqualification on employee creative deviance, with leadership emergence as the mediating variable, and further examines the moderating role of job autonomy. Adopting a two-stage design, 362 valid data samples were collected from various companies, and analysis was conducted using partial least squares structural equation modeling. The results indicate a positive correlation between perceived overqualification and creative deviance. Perceived overqualification not only positively influences leadership emergence but it also indirectly affects creative deviance through leadership emergence. Furthermore, when individuals with perceived overqualification and possess a greater level of job autonomy, they are more likely to engage in creative deviant behavior. The findings contribute to understanding the mediating mechanisms and boundary conditions of employees' perceived overqualification influencing creative deviance from a positive perspective, offering valuable managerial insights for organizations.

The non-White standard: Racial bias in perceptions of diversity, equity, and inclusion leaders.

In response to calls for greater diversity, equity, and inclusion (DEI) in the workplace, many organizations have implemented a leadership role dedicated to advancing DEI. Although prior research has found that the traditional leader is associated with being White, anecdotal evidence suggests DEI leader roles are predominantly held by non-White individuals. To examine this contradiction, we draw on social role and role congruity theories to conduct three preregistered experimental studies (N = 1,913) and explore whether the DEI leader role diverges from the traditional leader role such that observers expect a DEI leader to be non-White (i.e., Black, Hispanic, or Asian). Our findings indicate that DEI leaders are generally presumed to be non-White (Study 1) and that observers perceive traits associated with non-White, rather than White, groups correspond more strongly with traits required for the DEI leader role (Study 2). We also explore the effects of congruity and find non-White candidates receive stronger leader evaluations for a DEI leader role and that this relationship is mediated by nontraditional, role-specific traits (i.e., commitment to social justice and suffered discrimination; Study 3). We conclude by discussing the implications of our work for DEI and leadership research as well as for work drawing on role theories. (PsycInfo Database Record (c) 2024 APA, all rights reserved).

Komunikasi dan Peranan Komisi Pemilihan Umum Kota Baubau dalam Meningkatkan Partisipasi Pemilih pada Pemilihan Umum Serentak Tahun 2024

This research aims to analyze the performance of the Baubau City General Election Commission (KPU) in carrying out its duties and authority by Law Number 7 of 2017 and KPU Regulation Number 9 of 2022. The method used in this research is descriptive qualitative, supported by Lasswell's theory and Robert K. Merton's role theory. The research results show that the Baubau KPU has exceeded the national target in holding the 2024 Simultaneous Elections with a participation rate of 80.36%. In implementing voter outreach and education, the Baubau KPU ensures that communication runs clearly and effectively. The Baubau KPU carries out its role using various socialization methods such as face-to-face meetings in 43 sub-districts in collaboration with the Ad Hoc Agency and involving multiple parties such as the Regional Government, KesbangPol, Political Party Community Groups, NGOs, and Educational Institutions. Various superior programs run by KPU Baubau include seminars, workshops, discussions, and simulations that raise exciting topics related to elections held in multiple places, including KPU Goes to School, KPU Goes to Campus, KPU Goes to Islamic Boarding School, Election Carnival, Group Forum Discussion (FGD), Making a Video of 2024 Election Jingle Creation Exercises and Screening of the Film "Kejarlah Janji." The Baubau KPU also optimizes various mass media in the form of print and electronic media (online news) such as banners, brochures, pamphlets, posters, and social media on multiple platforms such as Instagram, Facebook, YouTube, and websites which aim to expand the dissemination of election-related information by upholding openness. And transparency of information to build public trust. In conclusion, the lack of human resources in managing social media and limitations in understanding technology and information has resulted in a need for updated information regarding elections on the YouTube platform and the Baubau KPU website. Keywords: Communication, Role of the Baubau City KPU, Simultaneous Elections in 2024

Peran Pengawasan Komisi Penyiaran Indonesia Aceh (KPIA) terhadap Iklan Obat-Obatan di Televisi Lokal

This research aims to determine the actions and role of supervision carried out by KPI Aceh regarding drug advertisements on local television. This is related to role theory, according to Bidle and Thomas, namely the problems that occur in broadcasting. This type of research is descriptive qualitative research. The results of this research found that there are four roles for KPI Aceh's supervision of television broadcasts, especially drug advertisements, namely as a detector of television broadcast content, as a selector, as an effector so that it is by P3SPS, as a communicator. KPI Aceh's supervisory role regarding drug advertisements on local television has also been carried out. In conclusion, there are four roles of KPI Aceh's supervision of the content of television broadcasts, especially drug advertisements, namely as a detector of the content of television broadcasts, as a selector of the content of television broadcasts, as an effector in changing behavior so that it is by P3SPS, as a communicator providing correct information regarding the content: television broadcasts, especially drug advertisements. Keywords: Broadcasting Supervision, KPI Aceh, Television, Drug advertising

Comparative Study of Stress Levels and Coping Mechanisms among Women Bank Employees in Kanpur City: Public vs. Private Sector Banks

Purpose: The study compares stress levels and coping mechanisms among women bank employees in Kanpur City, focusing on key stressors, coping mechanisms, and differences in effectiveness. It aims to contribute to understanding stressors faced by women in the banking sector, inform strategies for improving well-being, and contribute to gender equity and workplace health efforts. Theoretical Framework: The study on stress levels and coping mechanisms among women bank employees in Kanpur City uses a theoretical framework. Key components include the transactional model of stress and coping, job demands-resources model, gender role theory, intersectionality theory, organizational factors, organizational culture and climate, and organizational support theory. The mixed-methods approach is used to capture the complexity of stress experiences and coping mechanisms. The framework also emphasizes creating healthy work environments to mitigate stress and enhance well-being. Design/Methodology/Approach: The study aims to assess stress levels and coping mechanisms among women bank employees in Kanpur City using a comparative design and mixed-methods approach. The target population includes women from public and private sector banks. Data collection methods include structured surveys and in-depth interviews. The study will analyze data using statistical techniques and qualitative analysis. Ethical considerations include informed consent, confidentiality, and ethical approval. Limitations include sampling biases and the study's specificity to Kanpur City. Practical implications include policy recommendations and contribution to existing literature on stress management and workplace support. Findings: The study on stress levels and coping mechanisms among women bank employees in Kanpur City is hypothetical. However, the findings can be presented and interpreted using a structured section. The summary should include a summary of the key findings, quantitative data comparison, demographic influences, qualitative themes, coping mechanisms, and sector differences. The findings should be compared and analyzed using theoretical frameworks, and the implications should be discussed for organizational policies and practices. Implications: The study on stress levels and coping mechanisms among women bank employees in Kanpur City suggests implementing gender-sensitive support programs, promoting work-life balance, and enhancing resilience training. It also emphasizes equal opportunities for career development and mentorship programs. The study also contributes to stress theory, gender equity, and policy development, urging regulatory oversight and industry collaboration. It also has societal implications, as it can lead to societal changes and inspire future generations. The findings can guide policy and practice in the banking sector.

How Ethical is Earnings Management? Evidence from an Emerging Economy

ABSTRACT Building upon Role Theory, Agency Theory, and Experiential Learning Theory, this study explores the ethical viewpoints of earnings management (EM) across various professional roles within the accounting and finance profession in Turkey. Employing survey methodology and in-depth interviews, data were collected from educators, students, accountants, and auditors to provide insights into the ethics of EM, enhancing understanding and informing more ethically grounded practices within accounting and finance. This study identifies not only traditional opportunistic and informative forms of EM but also unveils strategic and deceptive dimensions, reflecting diverse ethical interpretations across professional roles. It posits that perceptions of EM's ethicality differ among stakeholder groups, influenced by professional roles and experience. Findings reveal that students have more lenient views due to limited experience, whereas auditors and accountants exhibit stricter stances, shaped by practical exposure. Educators influence these perceptions, highlighting the need for enhanced ethical guidance in education and practice.

Inner struggle or identity fit – control configurations that improve management accountants’ sense of their identity

PurposeThis study aims to investigate which configurations of organizational-level and group-level management controls support an identity fit for management accountants in the management accounting profession. It aims to complement recent qualitative management accounting research. This stream just begun to use role and identity theory to investigate role expectations, conflicts and coping strategies of management accountants when they struggle with their work identity.Design/methodology/approachBased on configuration theory, this study uses a fuzzy-set qualitative comparative analysis to indicate all possible configurations of formal and informal management controls that improve management accountants’ sense of their identity in an organization. The analyses are based on the results of a cross-sectional survey of 277 management accountants from Germany, Austria, Switzerland and Liechtenstein.FindingsThe results show that a strong group culture and high psychological safety at the group level are relevant conditions for a high identity fit. Further, the configurations differ regarding the career stages of management accountants.Originality/valueThis study contributes to work identity research of management accountants and to research on formal and informal control configurations as a control package. It is of particular importance for various professions that are affected by role change, as from the findings on management accountants’ identity fit, implications can also be made for other organizational functions that need to engage in identity work.