*Azan, W. and Bollecker, M. (2011), Management control competencies and ERP: an empirical analysis in France, Journal of Modelling in Management, Vol. Managerial accounting (also known as cost accounting or management accounting) is a branch of accounting that is concerned with the identification, measurement, analysis, and interpretation of accounting information so that it can be used to help managers make informed operational decisions. This information is then analysed for planning and decision-making. Capital budgeting:This is an analysis of informationin orderto make decisions related to capital expenditures. Management accountants role in dependent and independent companies: does ownership matter? 1-41. 24-46. As most of the analyses concentrate on larger companies, more studies could focus on small and middle-sized companies to comply with the variety of organizations. It analyzes the principal bottlenecks and the problemsthey cause, and calculatestheir impact on revenue, profit, and cash flow. (2017), Theorizing and testing bidirectional effects: the relationship between strategy formation and involvement of controllers, accounting, Organizations and Society, Vol. (2007), Towards a more comprehensive understanding of the roles of management accountants, European Accounting Review, Vol. Decentralization is regarded as a key element for business orientation but may lead to a nested identity, implying that MAs identify more with their workgroups than with similar professional groups within the organization. Analysis thus helps in preparing the budgets. *Goretzki, L., Strauss, E. and Weber, J. While roles are intensively discussed within academic literature, little is known about identity. Therefore, workplace identities are regarded as nested identities (Horton and de Araujo Wanderley, 2018). and Stets, J.E. *Karlsson, B., Kurkkio, M. and Hersinger, A. 26 Nos 1/2, pp. (2016). This is interpreted by the MAs as demeaning and diminishing the construction of a valuable identity as business partners. (2019), Management accounting research on farms: what is known and what needs knowing?, Journal of Accounting and Organizational Change, Vol. 2009 ), who argue that 'accounting shapes and it is shaped by the environment in which it is actually operating'. (2017) conducted a cross-sectional and a longitudinal study. (Eds), Handbook of Career Theory, Cambridge University Press, Cambridge, pp. 36 No. 235-262. (Institute of Controlling and Consulting. 1 No. Nowadays, there is a lively scientific discourse about the MA; for instance, an extensive number of publications deal with the changing role of MAs from the so-called bean counter to the business partner (Baldvinsdottir et al., 2009; Byrne and Pierce, 2007; Jrvenp, 2007). These include government agencies . Research pays less attention to these control aspects (Emsley and Chung, 2010) but reporting and compliance are gaining importance for MAs (Byrne and Pierce, 2007). Full-text available. Their location in different departments leads to a nested identity implying that MAs rather identify with their workgroup than with their professional groups in the organization. For the 1990s, Granlund and Lukka (1997) likewise discovered an increasing business orientation of MAs although the traditional bean counter model yet has a foothold in Finland.