Qualitative Research in Accounting & Management

2004 - 2024

Current editor(s): Lukas Goretzki and Thomas Ahrens

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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 A. 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

Volume 20, issue 5, 2023

The critical potential of institutional theory revisited — a field study of the rationalisation of budget fairness through agentic actorhood pp. 593-620

Thomas Ahrens, Laurence Ferry and Rihab Khalifa

Adapting management control to virtual teams: evidence from a natural experiment pp. 621-646

Guido Noto, Carmelo Marisca and Gustavo Barresi

Accountants’ institutional work: a global study of the role of accountants in integrated reporting pp. 647-674

Mitali Panchal Arora, Sumit Lodhia and Gerard William Stone

Breaking incommensurability boundaries? On the production and publication of interparadigmatic research pp. 675-694

Yves Gendron, Luc Paugam and Hervé Stolowy

How accounting research understands performativity: effects and processes of a multi-faceted notion pp. 704-738

Lichen Yu and Christian Huber

Volume 20, issue 4, 2023

Exploring accountant’s involvement in circular economy: experiences and perspectives of practitioners pp. 421-446

Anwar Halari and Marijana Baric

Stakeholder accountability in the era of big data: an exploratory study of online platform companies pp. 447-484

Beatrice Amonoo Nkrumah, Wei Qian, Amanpreet Kaur and Carol Tilt

States of responds to conflicting institutional logics: power dynamics and the role of management reports pp. 485-514

Celina Gisch, Bernhard Hirsch and David Lindermüller

How managerial capabilities of cognitive and behavioural complexity enable dynamic tension between management controls pp. 515-542

Thomas Toldbod and John Dumay

Integrating a new management accounting routine into a routine cluster: the role of interactions between multiple management accounting routines pp. 543-568

Dai Huu Nguyen, Martin R.W. Hiebl and Martin Quinn

Charities, altruism and becoming business-like: tensions and contradictions pp. 569-592

Vicky Lambert and Irvine Lapsley

Volume 20, issue 3, 2023

Literature reviews of qualitative accounting research: challenges and opportunities pp. 309-336

Martin R.W. Hiebl

Management accountants’ image, role and identity: employer branding and identity conflict pp. 337-371

Virpi Ala-Heikkilä and Marko Järvenpää

Gaining traction: how SMEs succeed in making management control systems stick pp. 372-397

Jeff Reinking and Peter Resch

Volume 20, issue 2, 2023

Long-term alterations of ERP systems: lasting through relinquishment and regeneration pp. 169-200

Claire Dambrin and Bénédicte Grall

A methodological framework for theoretical explanation in performance management and management control systems research pp. 201-228

Jan A. Pfister, Peeter Peda and David Otley

Change agents’ enactment of management control systems: shaping strategic change in a telecommunications organisation pp. 229-256

Umesh Sharma and Alan Lowe

Auditors’ search for meaningfulness in sustainability assurance work pp. 257-277

Camille Gaudy and Bertrand Malsch

Probity or performance? 150 years of public expenditure reform, UK Defence 1850-2000 pp. 278-307

Andrea Bernardi and Brian Hilton

Volume 20, issue 1, 2022

The future of public sector accounting research. A polyphonic debate pp. 1-37

Giuseppe Grossi, Ileana Steccolini, Pawan Adhikari, Judy Brown, Mark Christensen, Carolyn Cordery, Laurence Ferry, Philippe Lassou, Bruce McDonald, Ringa Raudla, Mariafrancesca Sicilia and Eija Vinnari

Researchers’ hate-love relationship to performance measurement systems in academia – a Foucauldian perspective pp. 38-71

Karin Seger, Hans Englund and Malin Härström

The habitus of individuals in performance measurement practices in universities: a case study pp. 72-91

Chaturika Priyadarshani Seneviratne and Zahirul Hoque

Engaging with matters that matter: a cross-cultural journey into the financialization of climate change effects pp. 92-116

Wai Fong Chua and Tanya Fiedler

Reconciling field-level logics and management control practices in research management at Austrian public universities pp. 117-143

Judith Frei, Dorothea Greiling and Judith Schmidthuber

Accountingisation of social care: the multiplicity and embeddedness of calculations and valuations in costing and caring practices pp. 144-166

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