The purpose of this study was to increase what is known about how professionals engage in professional identity shift as they adapt to changing roles and expectations in the workplace. Given the organizational, institutional, and regulatory changes increasing the need for finance professionals to engage in business partnering, this study explored…

In 2007 and 2008, government challenges consisted of error prone, manually intensive, and inefficient environments for financial reporting. Banking regulators worldwide faced issues with respect to transparency, timeliness, quality, and managing risks associated with accounting opacity. The general problem was the existing reporting standards and…