Purpose

Job advertisements are important means of communicating role expectations for management accountants to the labor market. They provide information about which roles are sought and expected. However, which roles are communicated in job advertisements is unknown so far.

Design/methodology/approach

With a text-mining approach on a large sample of 889 job ads, the authors extract information on roles, type of firm and hierarchical position of the management accountant sought.

Findings

The results indicate an apparent mix of different role types with a strong focus on a classic watchdog role. However, the business partner role is more often sought for leadership positions or in family businesses and small- and medium-sized enterprises (SME).

Research limitations/implications

The main limitation is the lack of an agreed-upon measurement instrument for roles in job offers. The study results imply that corporate practice is not as theory-driven as is postulated and communicated in the management accounting community. This indicates the existence of a research-practice gap and tensions between different actors in the management accounting field.

Practical implications

The results challenge the current role discussion of professional organizations for management accountants as business partners.

Originality/value

The authors contribute the first study, which explicitly analyzes the communication of roles in job offers for management accountants. It indicates a discrepancy between scholarly discussion on roles and management accountants' work from an employer's perspective.

中文翻译：

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小心看门狗！管理会计师招聘广告中的角色沟通

目的

招聘广告是将管理会计师的角色期望传达给劳动力市场的重要手段。它们提供有关正在寻找和期望哪些角色的信息。然而，目前尚不清楚招聘广告中传达了哪些角色。

设计/方法论/途径

通过对 889 份招聘广告的大样本进行文本挖掘，作者提取了有关管理会计师所寻求的角色、公司类型和层级职位的信息。

发现

结果表明，不同角色类型明显混合，其中重点关注经典的看门狗角色。然而，领导职位或家族企业和中小型企业 (SME) 更常寻求业务合作伙伴角色。

研究局限性/影响

主要的限制是缺乏一个商定的工作机会衡量工具。研究结果表明，企业实践并不像管理会计界所假设和传达的那样受理论驱动。这表明管理会计领域不同参与者之间存在研究与实践差距和紧张关系。

实际影响

研究结果对当前管理会计师作为商业伙伴的专业组织的角色讨论提出了挑战。

原创性/价值

作者贡献了第一项研究，明确分析了管理会计师工作机会中的角色沟通。它表明从雇主的角度来看，关于角色的学术讨论与管理会计师的工作之间存在差异。