In September 2017, Lukas Goretzki presented the working paper entitled “Backstage and frontstage interactions in management accountants’ identity work“ at the Institute of Management Accounting & Control (IMC) at WHU – Otto Beisheim School of Management (September 6) as well as the research seminar of the accounting department of the University of Groningen (September 22).

The paper (co-authored by Martin Messner) investigates how management accountants’ interaction context takes influence on how they establish a business partner identity. The key point that is developed in this paper is that ‘ideational’ and ‘experimental’ storyable items produced through backstage and frontstage interactions with other actors influence both the stability and fragility of management accountants’ business partner identity. The study further shows that some actors may have an indirect influence on management accountants’ identity work by moderating their direct backstage and frontstage interactions.