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Essays on Management Control Configurations and the Perception of Meaningful Work in the Management Accounting Function

2023-02-20 , Burghardt, Janine

The role of the managing accounting function has been changing for several years due to the increased use of digital technologies and the expansion of its focus to non-financial key figures. In general, this development leads to many positive outcomes on organizational level. However, on individual level, this role change, which is also connected to a change and expansion of tasks and required skills, can lead to uncertainties and a loss of meaning in one's own work. The individual perception of meaningful work is, however, an important antecedent for individual work motivation, performance, and personal well-being. A central component of meaningful work is the perception that the role of the job fits one's identity i.e., that there is an identity fit. Research has shown that management accountants use a variety of sensemaking activities to positively reframe their changing role. How a management control system can be supportive in enabling the persistence of these positive behavioural outcomes - meaningful work and identity fit - is the focus of this cumulative dissertation. After the development of a conceptual relationship between the use of management controls and the perception of meaningful work, 277 cross-sectional responses from a survey of management accountants from Germany, Austria, Liechtenstein, and the German-speaking part of Switzerland are analysed.