Investigation Role of multi identities in Emerging Problem of Embedded Agency in the Management Accounting

Identity is an integral part of human existence. Identity conflict is an important factor in changing work roles. The purpose of study is to investigation the role of multi identities and identity conflicts in the emerging problem of embedded agency. The statistical population consists of all productive companies operating in Golestan province, the sample size was 214 calculated using Morgan chart. Sample members were selected in a random way. To collect the data from organizational identity questionnaire (cheni, 1982), and business involvement (kango, 1982), job crafting (backer et al, 2018) and questionnaire was made. Validity of questionnaire was carried out through formal validity method using the opinions of guidance professors and consultants. cronbach’s alpha method was used for the reliability of the questionnaire, which was calculated 0.971 for all questions of questionnaire. In the research hypotheses test used spearman correlation coefficient test with spss24 software. The result of the hypotheses test showed that there is a positive and meaningful relation between multiple identities of management accountants and their identity conflicts. There is also a positive and significant relationship between identity conflicts management accountants, job discretion and their business involvement with embedded agency processes.