Qualitative Research in Accounting & Management

2004 - 2026

Current editor(s): Lukas Goretzki and Thomas Ahrens

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Volume 23, issue 4-5, 2026

Results control and introjected motivation: the case of academia pp. 477-513

Hans Englund and Jonas Gerdin

Operationalizing dialogic accounting: a process-oriented approach to stakeholder engagement pp. 514-547

Ginevra Degregori, Silvana Secinaro, Antonino Vaccaro and Paolo Pietro Biancone

How our mindset matters: practical contemplations for countering instrumentalism in research pp. 548-569

Kari Lukka and Erkki M. Lassila

State, great families, and Buddhism: monasticism as calculation in the fiscal governance of early medieval China pp. 570-593

Yongshan He and Claire Deng

Reimagining SME finance: a social structuration approach to Islamic banking pp. 594-622

Saba Ishaq, Umair Riaz and Melina Manochin

Accounting and slack – in between efficiency and waste pp. 623-653

Gabriella Wennblom and Niklas Wällstedt

Higher education and vulnerable groups: a study of reporting practices of New Zealand universities pp. 654-683

Rakesh Pandey, Ralph Adler and Mansi Mansi

Exploring epistemic methods of accounting through language games: a pragmatic constructivist approach pp. 684-723

Fabio Magnacca, Hanne Nørreklit and Jakob Mathias Lund Liboriussen

Those who rush stumble and fall: a case study of revenue recognition reform in Japan pp. 724-753

Toshitake Miyauchi and Masatsugu Sanada

Resisting the circular economy: a case study of waste governance in Northern Australia pp. 754-781

Ellie Norris and Deepika Mathur

Volume 23, issue 3, 2026

Management control for innovation: a review and research directions pp. 261-280

Chris Akroyd, Rúben Silva Barros, Eva Lövstål, Wen Pan Fagerlin and Julia Yonghua Wu

Management accounting as an epistemic method guided by Socratic maieutics in innovative practices pp. 281-307

Jakob Mathias Liboriussen and Rikke Jakobsen

Culturally and politically embedded management controls in innovation transitions of PPPs: comparative cases from a developing economy pp. 308-345

Chaminda Wijethilake, Bedanand Upadhaya, Pawan Adhikari, Teerooven Soobaroyen and Kelum Jayasinghe

How the interaction between technological innovations and management control affects health performance accountability pp. 346-369

Adelaide Ippolito, Raffaella Montera, Carmela Di Guida, Francesca Landolfi and Marco Sorrentino

The interplay between calculative practices and eco-innovation: performativity and amplifying effects pp. 370-400

Amal Kanzari, Josefine Rasmussen and Henrik Nehler

The transformative potential of control systems for sustainable innovations in industrial contexts pp. 401-441

Peter Beusch, Leanne Johnstone and Magnus Rosén

The asymmetric impact of management controls at the front end of open innovation: a case studyof Unilever pp. 442-476

Thomas Toldbod and Linda Nhu Laursen

Volume 23, issue 2, 2026

Gender portrayal within a feminized accounting profession: an exploration of women’s representation in the Romanian accounting association pp. 165-199

Adela Deaconu, Crina Ioana Filip and Cristina Silvia Nistor

Navigating hybridity through SDG reporting: a case study of a municipally owned enterprise ( MOE ) in Italy pp. 200-228

Larthia Gaspari, Michele Guidi and Marco Giuliani

Climate change-related regulatory disturbances and the accounting profession: longitudinal evidence from Australia pp. 229-260

Jayanthi Kumarasiri, Richard Fisher and Christine Jubb

Volume 23, issue 1, 2026

The practice and praxis of earnings management – views from practitioners in Vietnam pp. 1-26

Lan Anh Nguyen, Steven Dellaportas, Sarath Lal Ukwatte Jalathge, Hoa Luong, Thuy Pham and Brendan O’Connell

Looking through the kaleidoscope: exploring literature on management accountants using the becoming, doing, relating and making sense perspectives pp. 27-59

Ilenia Ascani, Marco Gatti and Maria Serena Chiucchi

Values and targets in an institutional entrepreneur in an extreme situation: Assisting in survival as a going concern status and as worthiness pp. 60-89

Terhi Chakhovich

Playing ball: evaluation, valuation, and accountants in Major League Baseball pp. 90-117

Pier-Luc Nappert, Maude Plante and Matthew Bamber

When accounting standards remain unchanged after deliberation: a comparative analysis of comment letter arguments on goodwill accounting pp. 118-143

Noriaki Okamoto and Sintia Farach Dhiba

Prosociality in performance management: integrating second nature pp. 144-164

Dale Tweedie

Volume 22, issue 4-5, 2025

The transformation of intellectual capital disclosures: exploring the online intellectual capital disclosure by Hong Kong universities pp. 349-374

Yanqi Sun and Pui San Ip

“There’s no place in a creative environment for a guy watching the figures”: a meso-level analysis of the use of budgeting by music producers pp. 375-400

Darren Jubb

Management control system stability and change in a global corporation: the role of cultural capital pp. 401-429

Chris Akroyd, Satoko Matsugi and Yoshinobu Shima

How do corporate social goals materialize in management control systems? An exploratory study in family businesses pp. 430-472

Marvin Kalla and Mischa Seiter

Towards a general model of stakeholders’ commitment to accounting change pp. 473-508

Alexandra Fontes, Ana Paula Silva and Lúcia Lima Rodrigues

Reconciling institutional logics and management control practices in DRG reform: a multiple case study of private hospitals in China pp. 509-536

Qingyu Wang, Zubir Azhar and Dayana Jalaludin

Volume 22, issue 3, 2024

Towards a digital twin of a service: a case of communicating cost and control implications of a new after-sales service with an animation pp. 230-255

Marta Tkaczyk, Anna Salina, Jouni Lyly-Yrjänäinen and Teemu Laine

The role of digitalization along new product development processes: the case of a servitized firm pp. 256-285

Mariastella Messina and Antonio Leotta

Insights on the role of performance measurement systems in the digital servitization landscape: a longitudinal case study pp. 286-320

Alessandro Marelli and Andrea Dello Sbarba

Brewing a service-identity: management controls in craft beer servitization pp. 321-346

Julia Yonghua Wu, Chris Akroyd and Frederick Ng

Volume 22, issue 2, 2024

Digitalisation as a driver of transformation for management control of small and medium-sized enterprises pp. 134-157

Jochen Fähndrich and Burkhard Pedell

Data analytics use in financial due diligence: the influence of accounting and commercial logic pp. 158-185

Tim Kastrup, Michael Grant and Fredrik Nilsson

Mapping data-driven management in accounting: the premise and promise of the debate and how to move beyond pp. 186-198

Martin Kornberger, Clarissa Ruth Marie Schott, Dan-Richard Knudsen and Christian Andvik

Constructing and co-authoring controller’s practice through cloud technologies: the case of IKEA Italy pp. 199-224

Lino Cinquini, Antonio Leotta, Carmela Rizza, Daniela Ruggeri, Andrea Tenucci and Mariastella Messina

Volume 22, issue 1, 2024

When ethnography meets scientific aspiration: a comparative exploration of ethnography in anthropology and accounting pp. 10-36

Claire Deng

Navigating the emotional challenges of ethnographic accounting research: notes from first-time ethnographers pp. 37-64

Nathalie Repenning and Kai DeMott

The ethnographer and the paradox of emotional closeness. An autoethnography of shame in accounting research pp. 65-86

Caecilia Drujon d’Astros, Camille Gaudy and Marianne Strauch

The accountability of ethnographers: the views of Paolo Virno pp. 87-103

Hugo Letiche and Ivo De Loo

An autoethnographic reflection on accounting rituals in a turbulent environment pp. 104-128

Mohit Dar, Carolyn Cordery, Ivo De Loo and Melina Manochin

Volume 21, issue 5, 2024

Performance management in the prosocial market economy: a new paradigm for economic performance and sustainability pp. 397-443

Jan Pfister, David Otley, Thomas Ahrens, Claire Dambrin, Solomon Darwin, Markus Granlund, Sarah L. Jack, Erkki M. Lassila, Yuval Millo, Peeter Peda, Zachary Sherman and David Sloan Wilson

Seizing overflows: exploring how accounting becomes emancipatory pp. 444-464

Åsa Plesner

Sustainability-oriented targets in executive compensation – symbolic measures or significant catalyst for a sustainable transition? pp. 465-493

Alexander Hofer, Ewald Aschauer and Patrick Velte

Defiance as an image restoration strategy: refining the reputation risk management framework pp. 494-523

Milind Sathye

The institutionalisation of XBRL in a developing capital market: the Indonesian regulators’ and filers’ perspective pp. 524-554

Fitri Amalia, Ogan Yigitbasioglu and Stuart Tooley

Utilisation of voluntary disclosure via social media as a strategic response to COVID-19 pp. 555-585

Justin Stevenson, Maryam Safari, Huan Vo-Tran and Naomi Whiteside

Three approaches to interviews: tell me about you, them, “fictitious” others pp. 586-601

Belinda Luke

Navigating the PhD journey: a collective consideration of junior academics in qualitative accounting and management research pp. 602-621

Kai DeMott, Nathalie Repenning, Fanny Almersson, Gianluca Chimenti, Gianluca F. Delfino, Nelson Duenas, Cecilia Fredriksson, Zhengqi Guo, Thomas Holde Skinnerup, Leonid Sokolovskyy and Xiaoyu Xu

Volume 21, issue 4, 2024

Management accounting practice as understanding, supporting and advancing local epistemic methods pp. 289-316

Morten Jakobsen

Performance management system components and the role of the management accountant pp. 317-341

Antje Bruesch and Martin Quinn

Management interventions in pacing a planned financial accounting outsourcing transition pp. 342-368

Arja Flinkman, Benita Gullkvist and Henri Teittinen

Sustainability reporting in Spanish public hospitals: has it become an institutionalized norm among these organizations? pp. 369-395

Javier Andrades, Manuel Larrán Jorge, Maria Jose Muriel and Maria Yolanda Calzado

Volume 21, issue 3, 2022

Accounting theory, ethnography, and the silence of the social pp. 255-260

Hendrik Vollmer

Tacit coordination as a background practice to accounting practices – reflections on Vollmer’s case for a sociological super-theory of accounting pp. 261-269

Thomas Ahrens

Whereof one cannot speak … a comment on Vollmer (2019) pp. 270-277

Christian Huber

How do accounts pass? A discussion of Vollmer’s “Accounting for tacit coordination” pp. 278-287

Tommaso Palermo

Volume 21, issue 2, 2023

Accounting as a means to legitimacy: the case of internally generated intangibles pp. 77-104

Simon Lundh, Karin Seger, Magnus Frostenson and Sven Helin

Managerial conception of integrating sustainability into management control systems: evidence from Sri Lankan manufacturing companies pp. 105-139

Udani Chathurika Edirisinghe, Md Moazzem Hossain and Manzurul Alam

Discourse analysis on sustaining the maieutic role “when management accounting goes digital” pp. 140-164

Vesa Tiitola, Tuomas Jalonen, Mirva Rantanen-Flores, Tuomas Korhonen, Johanna Ruusuvuori and Teemu Laine

Towards an institutional understanding of risk-based management controls: evidence from a developing market pp. 165-191

Abdelmoneim Bahyeldin Mohamed Metwally and Ahmed Diab

Perceived effects of key audit matters reporting on audit efforts, audit fees, audit quality, and audit report transparency: stakeholders’ perspectives pp. 192-218

Md Khokan Bepari, Shamsun Nahar and Abu Taher Mollik

Institutionalisation of sustainability reporting in Pakistan: the role of field-configuring events and situational context pp. 219-251

Zeeshan Mahmood, Zlatinka N. Blaber and Majid Khan

Volume 21, issue 1, 2022

Afterword: Audit Society 2.0? pp. 2-6

Michael Power

The audit society: opening up a meaningful epistemological agenda pp. 7-20

Yves Gendron

The influence of Power’s audit society in environmental and sustainability accounting pp. 21-28

Jan Bebbington and Carlos Larrinaga

The intersection between ‘The Audit Society’ and public sector corruption and fraud: – a literature review and future research agenda pp. 29-40

Antonio D’Andreamatteo, Giuseppe Grossi, Giorgia Mattei and Massimo Sargiacomo

Coping with audit society pressures: a review of NGO responses to funder accountability demands pp. 41-64

Roel Boomsma

The end of audit. Spectacle and love in the audit society pp. 65-76

Lukas Löhlein and Christian Huber