Qualitative Research in Accounting & Management

2004 - 2024

Current editor(s): Lukas Goretzki and Thomas Ahrens

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Volume 19, issue 5, 2022

Management control systems and the strategic management of innovation pp. 513-539

Sharlene Sheetal Narayan Biswas and Chris Akroyd

The emergence of audit data analytics in existing audit spaces: findings from three technologically advanced audit and assurance service markets pp. 540-563

Michael Kend and Lan Anh Nguyen

Intersections of women’s identities in professional accountancy careers pp. 564-603

Adriana Tiron-Tudor and Widad Atena Faragalla

Coherence in the use of a performance measurement system and compatibility between institutional logics in public hospitals pp. 604-632

Antonio Leotta and Daniela Ruggeri

Competing logics in budgeting in a university setting in Tanzania pp. 633-664

Tausi Mkasiwa

Sustainability materiality research: a systematic literature review of methods, theories and academic themes pp. 665-695

Simona Fiandrino, Alberto Tonelli and Alain Devalle

Accounting, hybrids and hybridity – attending to the value dimension in institutional logics pp. 696-715

Thomas Ahrens and Laurence Ferry

Volume 19, issue 4, 2022

Qualitative research on financial accounting – an emerging field pp. 373-385

Darlene Himick, Gustav Johed and Christoph Pelger

Current value as relational becoming: the case of goodwill impairment testing pp. 386-415

Berit Hartmann

The localised accounting environment in the implementation of fair value accounting in Indonesia pp. 416-440

Bernadia Linggar Yekti Nugraheni, Lorne Stewart Cummings and Alan Kilgore

The politics of profit production pp. 441-472

Thomas Carrington and Gunilla Eklöv Alander

Symbolic or substantive change? How a Malaysian palm oil company managed sustainability issues in words and deeds pp. 473-510

Saidatul Nurul Hidayah Jannatun Naim Nor Ahmad, Azlan Amran and A.K. Siti-Nabiha

Volume 19, issue 3, 2022

Reflections on the human-algorithm complex duality perspectives in the auditing process pp. 255-285

Adriana Tiron-Tudor and Delia Deliu

Data analytics in education: are schools on the long and winding road? pp. 286-304

Mara Soncin and Marta Cannistrà

Enhancing delivery: algorithms supporting performance management in the logistics sector pp. 305-322

Khaldoon Al-Htaybat and Larissa von Alberti-Alhtaybat

Do we still need financial intermediation? The case of decentralized finance – DeFi pp. 323-347

Laura Grassi, Davide Lanfranchi, Alessandro Faes and Filippo Maria Renga

YouTube and the protocological control of platform organisations pp. 348-372

Yu Xiang

Volume 19, issue 2, 2022

My self-reflection on the importance of Michael Power’s bookThe Audit Societyto my research and interest in auditing pp. 129-136

Peter Skaerbaek

The performativity of accounting: advancing a Posthumanist understanding pp. 137-161

Ed Vosselman

Corporate social responsibility disclosures and reputation risk management post the banking royal commission: a study of the big four banks pp. 162-185

Sumit Lodhia and Nicole Angela Mitchell

Managing institutional complexity in a state-owned enterprise – the role of explicated values and other management controls pp. 186-216

Idun Garmo Mo

Concept maps and visualisation as a means of triangulation in management accounting and control research pp. 217-230

Antje Bruesch and Martin Quinn

Audit society goes viral: the rise of the online auditor pp. 231-240

Ingrid Jeacle and Chris Carter

Volume 19, issue 1, 2021

Paper development in qualitative accounting research: bringing social contexts to life pp. 1-17

Thomas Ahrens

The implementation of activity-based costing by a local government: an actor-network theory and trial of strength perspective pp. 18-44

Maurice Gosselin and Marc Journeault

Shifting identities in the public sector: portraying the “new” public manager in the Italian setting pp. 45-76

Rosanna Spanò, Andrea Tomo and Lee D. Parker

Situated rationalities and management control change – an empirical note on key actors, situated rationalities and generalised practices pp. 77-100

Julie Bertz and Martin Quinn

Reaching up and out: the audit society pp. 101-106

Crawford Spence and Dorothy Toh

The auditing profession and the key audit matter reporting requirement pp. 107-125

Dessalegn Getie Mihret, Monika Kansal, Mohammad Muttakin and Tarek Rana

Volume 18, issue 4/5, 2021

Integrating organisational- and individual-level performance management systems (PMSS): a case study in a large Indonesian public sector organisation pp. 417-454

Rudy M. Harahap

How do public companies respond to national challenges through sustainability reporting? – The case of Sri Lanka pp. 455-483

Dinithi Dissanayake, Carol A. Tilt and Wei Qian

Management accounting change as a learning process: a longitudinal analysis pp. 484-515

Riccardo Giannetti, Lino Cinquini, Paola Miolo Vitali and Falconer Mitchell

A learning method of trust building: beyond the performance management of artistic events pp. 516-544

Jakob Mathias Liboriussen, Hanne Nørreklit and Mihaela Trenca

An exploration of the motivating factors for the preparation of an integrated report in contextual settings pp. 545-577

Nick Sciulli and Desi Adhariani

Volume 18, issue 3, 2021

Social impact in accounting: is it at risk of becoming a hembig concept and does this matter? pp. 313-331

Cherrie Yang, Susan O’Leary and Helen Tregidga

How impact measurement devices act: the performativity of theory of change, SROI and dashboards pp. 332-360

Katherine Ruff

Social impact measurement in social housing: a theory-based investigation into the context, mechanisms and outcomes of implementation pp. 361-389

Alice Jones and Néstor Valero-Silva

Social impact reporting in the public interest: the case of accounting standardisation pp. 390-416

Sarah Adams, Dale Tweedie and Kristy Muir

Volume 18, issue 2, 2021

Calculative regimes in the making: implementation and consequences in the context of Austrian public universities pp. 169-194

Michael Habersam, Martin Piber and Matti Skoog

“Measuring up”: a systematic literature review of performance measurement in Australia and New Zealand local government pp. 195-227

Mary C. Johnsson, Matthew Pepper, Oriana Milani Price and Lauren P. Richardson

Putting members in the centre: examining credit union accountability as member-based social enterprises pp. 228-254

Antonius Sumarwan, Belinda Luke and Craig Furneaux

The fate of the balanced scorecard: alternative problematization and competing networks pp. 255-281

Tharusha N. Gooneratne and Zahirul Hoque

Constructing constructivism in management accounting education: reflections from a teaching cycle with innovative learning elements pp. 282-309

Kelum Jayasinghe

Volume 18, issue 1, 2020

The role of management controls in managing heterogeneous interests during extreme situations: the Swedish migrant crisis in 2015 pp. 1-25

Martin Carlsson-Wall, Adrian Iredahl, Kalle Kraus and Mats Wiklund

The accounting meta-metaphor of the Hollow Men by T. S. Eliot pp. 26-52

Alistair M. Brown

The influence of institutional pressures on the implementation of a performance measurement system in an Egyptian social enterprise pp. 53-83

Loai Ali Zeenalabden Ali Alsaid and Charles Anyeng Ambilichu

Management accounting use in micro and small enterprises pp. 84-101

Tonatiuh Najera Ruiz and Pablo Collazzo

Making sense of cost-consciousness in social work pp. 102-126

Per Nikolaj Bukh, Karina Skovvang Christensen and Anne Kirstine Svanholt

Data analytics by management accountants pp. 127-147

Gary Spraakman, Cristobal Sanchez-Rodriguez and Carol Anne Tuck-Riggs

Public budgetary roles in Iran: perceptions and consequences pp. 148-168

Farzaneh Jalali Aliabadi, Graham Gal and Bita Mashyekhi