That supports the notion of role extension and so-called hybrid MAs. On a descriptive level, the results indicate an extension of tasks from operational into strategic areas. Data were analyzed using multivariate multilevel modeling and ordinal regression. Contrasting results on tasks and interaction with self-perceived roles of MAs helps to understand the extent of self-serving perception. An empirical assessment of them would allow us to understand what roles MAs fulfill and which contingency factors impact roles. Different tasks and accountant–manager interactions are important indicators of MAs’ roles. This is contrasted with the “bean counter” doing more repetitive and operational tasks.

Scholars as well as practitioners advocate a new role for MAs: the business partner who is involved in managerial decisions and strategic tasks. The role of management accountants (MAs) has been discussed for more than a decade. It seems that after the pandemic, online learning will continue to be used and ensuring student engagement will become more relevant than technological issues, already mastered by both sides of the educational process. The findings are also relevant for practice. The paper also proposes new measures to capture UTAUT factors. Originality/value: The study contributes to the literature on distance learning as it investigates a relatively unexplored group of students in an unprecedented situation. Age is also significant for student engagement, with younger students being more engaged in online-only learning than older ones. Findings: According to our findings, student effort expectancy and performance signifi-cantly and positively influence their engagement in online-only learning. Survey responses provided by accounting students participating in online-only courses at Polish universities between May and June 2020 are analyzed, and regression analysis is employed to verify the research hypotheses. Methodology/research approach: The unified theory of acceptance and use of technology (UTAUT) is used as a theoretical lens. Objective: The paper aims to identify the factors that determine accounting students’ engagement in online-only learning during the COVID-19 pandemic. As a result, the talent pool for the accounting profession is more likely to have “bean counters” than “business partners”. Specific differences can be observed between the individual majors. The accounting students among them are more sensing and thinking. The analysis shows that business students are significantly more frequently extroverted, thinking, and judging than the overall population. The present study confirms the dominance of “bean counter” types in accountancy by applying the Myers-Briggs Type Indicator (MBTI) with undergraduate business students and shows that there is still no significant change observable. It can be observed that for decades, predominantly the “bean counter” type has continued to opt for a career in accounting (Briggs et al., 2007). strong soft skills and interdisciplinary qualities (Jacoby, 1981 Briggs et al., 2007).

As far back as 1981, Jacoby pointed out that the personality traits of a “bean counter” do not correspond to the requirements of the practice, e.g. The accountant’s role is subject to the scientific discourse as a fundamental paradigm change takes place, moving away from the traditional “bean counter” image towards a “business partner” of the management (Pickering, Byrnes, 2016 Richardson et al., 2015 Sorensen, 2009).

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