Management accountants’ image, role and identity: employer branding and identity conflict

Purpose This study aims to take a step toward integrating research regarding the image, role and identity of management accountants by understanding how employers’ perceptions ideal accountant image differ from operational managers’ perceived expectations, perceive their those factors shape accountants’ who they are want be. Design/methodology/approach A qualitative design draws upon case company’s 100 job advertisements 31 semi-structured interviews with managers. Those data entwined theory its core concepts expectations identities also early recruitment-related theoretical aspects such as employer branding. Findings The findings reveal influence accountants. However, distance themselves brand expectations. They experience conflict between current desired identity, perception not being able perform currently role. Although this presents some possible reasons explanations, branding for misalignment discrepancy (image), managers (role) self-conception (identity), argues that results organizational individual identity. Research limitations/implications Image external can challenge construction serve source frustration; thus, more comprehensive approach studying is necessary understand what contributes fragility Practical implications provide an dynamics support employers further address suggested dissonance ambiguities. Originality/value showing connections Moreover, shows overpromising part might reflect reality experienced but may cause frustration threaten