On September 6, Dr. Lukas Goretzki visited his alma mater to lead a WHU Research Seminar for the Institute of Management Accounting & Control (IMC). In his working paper, he investigates how back-stage interactions of management accountants influence how they strive to establish a business partner identity in front-stage interactions with operational managers. Based on an in-depth single case study, he finds that both the stability and fragility of management accountants' business partner identity are influenced by storyable items produced through back-stage and front-stage interactions. These storyable items enable management accountants to construct a coherent and persistent identity narrative; however if these storyable items are not constantly reproduced their identity can become fragile.
Lukas Goretzki is Assistant Professor of Management Control at the Department of Organization and Learning, University of Innsbruck, Austria. He holds a doctoral degree in management accounting from WHU. His research interests include interdisciplinary work in the area of management accounting and control, in particular the roles, practices, and identities of financial managers, performance evaluation, as well as budgeting and forecasting.