Professional hybridization among management accountants: Navigating paradoxical tensions in environmental sustainability
研究瑞典能源密集型企业管理会计师在融入环境可持续性要求时面临的矛盾张力，识别出可持续性-利润悖论和工程师-会计师职业悖论，并揭示四种应对模式。
Prior research has framed management accountants’ professional hybridization as an individual transformation of roles and identities. However, this perspective does not capture the broader social context and dynamic nature of management accounting work, especially when environmental sustainability demands are integrated into the professional roles of management accountants. Our study leverages paradox theory to examine the tensions faced by management accountants in Swedish energy-intensive companies when incorporating environmental sustainability demands into their work on this transformation. Using a qualitative research design, we identify and link two paradoxes—the sustainability–profit paradox and the engineer–accountant profession paradox. Additionally, we reveal four response patterns management accountants adopt when experiencing and navigating these paradoxes. Our findings contribute to the literature on the professional hybridization of management accountants by demonstrating how organizational, and interprofessional paradoxical tensions co-create their professional role. They reinforce the view of professional hybridization as a socially embedded phenomenon and highlight the agentic potential of management accountants in navigating these tensions.