ABSTRACT
This chapter examines the dynamics of the international academic discourse on the role change of management accountants from a Finnish point of view in order to illustrate the value of dialectic tensions in advancing scientific knowledge. The study is conducted by first reviewing the early Finnish studies on the topic and thereafter by examining a few examples on the ensuing international discussion, analysed against the backdrop of the perceived tensions created by the early studies. The analysed studies build their inspiration and motivation from these felt tensions with early studies, in particular regarding the dichotomy of bean-counters and business partners, considered typically too simple and including the view that the fashionable business partner role/identity could be implemented quite straightforwardly. Combining profound empirical analyses with the employment of useful new method theories, the academic discourse has provided significant new advances of knowledge on the role transition of management accountants.
