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Beware of the watchdog! Role communication in job advertisments for management accountants

  • Job advertisements are important means of communicating role expectations for management accountants to the labor market. They provide information about which roles of management accountants are sought by companies or which roles are expected. However, which roles are communicated in job advertisements is unknown so far. Using a large sample of 889 job ads and a text-mining approach, we show an apparent mix of different role types with a strong focus on a rather classic role: the watchdog role. However, individuals with business partner characteristics are more often sought for leadership positions or in family businesses and small and medium-sized enterprises (SMEs). The results challenge the current role discussion for management accountants as business partners in practice and some academic fields.

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Author of HS ReutlingenFinckh, Carmen
Erschienen in:EAA 44th Annual Congress, 11-13 May 2022, Bergen, Norway, proceedings
Publisher:European Accounting Association
Place of publication:Brussels
Document Type:Conference Proceeding
Year of Publication:2022
Tag:business partner; controller; job offers; management accountant; roles; text mining
Page Number:36
First Page:1
Last Page:36
DDC classes:650 Management
Open Access?:Ja
Licence (German):License Logo  Open Access