The mobilisation of self-created workplace artifacts for management accountants’ identity work
研究管理会计师如何通过自己创造的工作场所物件（如表格、流程文件）来与经理建立有利于自身身份认同的互动，基于三家企业的定性数据分析，揭示了物件在协调任务分工和沟通中的作用。
This paper investigates how self-created workplace artifacts complement management accountants’ identity work towards managers. Analysing qualitative data collected in three organisations, I illustrate how self-created artifacts can support management accountants in establishing identity-compatible interactions with managers through (1) mediating interactions and (2) formalising the division of tasks. Moreover, I suggest that producing artifacts that are both occupations-generic and speaking (Cacciatori, 2012) can support management accountants in establishing such identity-compatible interactions. By introducing self-created artifacts as an additional resource for identity work, this paper nuances our knowledge of how management accountants navigate towards the achievement of (fragile) identity aspirations. Moreover, it improves our understanding of the dynamics between workplace artifacts and management accountants’ identity (work), emphasising how artifacts can play a central and active role in this regard.