Abstract
Mobilizing Schatzki’s framework, the authors theorize the Business Partner Developing Model (BPDM). This explains the phenomenon of becoming business partners through the lifelong self-orienting process of management accountants. The model is built on three micro-processes, consisting of the purposeful actions of the management accountants aligned towards becoming business partners together with the underlying key notion of the career’s turning point. It is capable of explaining not only the life-long self-orienting process but also the variation in degree of business orientation found in everyday practices.
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Notes
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Commercial finance is a branch of financial practices with dedicated commercial service and support.
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This is the point at which one makes a turn and decides to go on a different career path.
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Dreyfus (1991).
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Chotiyanon, P. (2018). Becoming a Business Partner, a lifelong self-orienting process. (Doctoral dissertation) Grenoble Ecole de Management, Grenoble, France.
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Using Strauss and Corbin’s (1998) technique.
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Chotiyanon, P., Joannidès de Lautour, V. (2018). Business Partner Developing Model (BPDM). In: The Changing Role of the Management Accountants. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-319-90300-2_3
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DOI: https://doi.org/10.1007/978-3-319-90300-2_3
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