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Showing 1 - 101 of 101 Journals sorted alphabetically
Accounting and Business Research     Hybrid Journal   (Followers: 37)
Accounting and the Public Interest     Full-text available via subscription   (Followers: 4)
Accounting Auditing & Accountability Journal     Hybrid Journal   (Followers: 35)
Accounting Education: An International Journal     Hybrid Journal   (Followers: 24)
Accounting Forum     Hybrid Journal   (Followers: 31)
Accounting, Organizations and Society     Hybrid Journal   (Followers: 47)
Advances in Accounting     Hybrid Journal   (Followers: 14)
Advances in Developing Human Resources     Hybrid Journal   (Followers: 33)
Afro-Asian Journal of Finance and Accounting     Hybrid Journal   (Followers: 9)
American Journal of Finance and Accounting     Hybrid Journal   (Followers: 25)
Annual Review of Organizational Psychology and Organizational Behavior     Full-text available via subscription   (Followers: 49)
Asia Pacific Journal of Human Resources     Hybrid Journal   (Followers: 331)
Asian Review of Accounting     Hybrid Journal   (Followers: 2)
Attachment & Human Development     Hybrid Journal   (Followers: 12)
Australian Accounting Review     Hybrid Journal   (Followers: 5)
British Accounting Review     Hybrid Journal   (Followers: 11)
Burnout Research     Open Access   (Followers: 10)
Coaching : Theorie & Praxis     Open Access   (Followers: 3)
Contemporary Accounting Research     Full-text available via subscription   (Followers: 33)
Corporate Governance and Organizational Behavior Review     Open Access   (Followers: 1)
Critical Perspectives on Accounting     Hybrid Journal   (Followers: 19)
EURO Journal on Decision Processes     Hybrid Journal   (Followers: 3)
European Accounting Review     Hybrid Journal   (Followers: 22)
European Journal of Training and Development     Hybrid Journal   (Followers: 13)
Evidence-based HRM     Hybrid Journal   (Followers: 6)
FOR Rivista per la formazione     Full-text available via subscription  
German Journal of Human Resource Management     Hybrid Journal   (Followers: 7)
HR Future     Full-text available via subscription   (Followers: 4)
Human Relations     Hybrid Journal   (Followers: 66)
Human Resource and Organization Development Journal     Open Access   (Followers: 6)
Human Resource Development International     Hybrid Journal   (Followers: 27)
Human Resource Development Quarterly     Hybrid Journal   (Followers: 31)
Human Resource Development Review     Hybrid Journal   (Followers: 33)
Human Resource Management     Hybrid Journal   (Followers: 91)
Human Resource Management Journal     Hybrid Journal   (Followers: 86)
Human Resource Management Research     Open Access   (Followers: 27)
Human Resource Management Review     Hybrid Journal   (Followers: 65)
Human Resource Research     Open Access   (Followers: 1)
Intangible Capital     Open Access   (Followers: 2)
International Journal of Accounting     Hybrid Journal   (Followers: 2)
International Journal of Accounting and Finance     Hybrid Journal   (Followers: 20)
International Journal of Accounting Information Systems     Hybrid Journal   (Followers: 8)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 15)
International Journal of Banking, Accounting and Finance     Hybrid Journal   (Followers: 16)
International Journal of Behavioural Accounting and Finance     Hybrid Journal   (Followers: 12)
International Journal of Critical Accounting     Hybrid Journal   (Followers: 3)
International Journal of Economics and Accounting     Hybrid Journal   (Followers: 3)
International Journal of Ethics and Systems     Hybrid Journal   (Followers: 3)
International Journal of Human Capital and Information Technology Professionals     Full-text available via subscription   (Followers: 4)
International Journal of Human Resource Management     Hybrid Journal   (Followers: 57)
International Journal of Human Resource Studies     Open Access   (Followers: 17)
International Journal of Human Resources Development and Management     Hybrid Journal   (Followers: 31)
International Journal of Management Development     Hybrid Journal   (Followers: 13)
International Journal of Management Education     Hybrid Journal   (Followers: 10)
Journal of Accounting & Organizational Change     Hybrid Journal   (Followers: 6)
Journal of Accounting and Economics     Hybrid Journal   (Followers: 51)
Journal of Accounting and Public Policy     Hybrid Journal   (Followers: 8)
Journal of Accounting Education     Hybrid Journal   (Followers: 7)
Journal of Accounting Research     Hybrid Journal   (Followers: 37)
Journal of Advances in Management Research     Hybrid Journal   (Followers: 2)
Journal of Chinese Human Resource Management     Hybrid Journal   (Followers: 8)
Journal of Contemporary Accounting & Economics     Hybrid Journal   (Followers: 4)
Journal of Corporate Citizenship     Full-text available via subscription   (Followers: 1)
Journal of Enterprising Communities People and Places in the Global Economy     Hybrid Journal   (Followers: 1)
Journal of Global Responsibility     Hybrid Journal   (Followers: 5)
Journal of HR intelligence     Open Access   (Followers: 1)
Journal of Human Capital     Full-text available via subscription   (Followers: 14)
Journal of Human Development and Capabilities : A Multi-Disciplinary Journal for People-Centered Development     Hybrid Journal   (Followers: 24)
Journal of Human Resource and Sustainability Studies     Open Access   (Followers: 1)
Journal of Human Resource Costing & Accounting     Hybrid Journal   (Followers: 5)
Journal of Human Values     Hybrid Journal   (Followers: 5)
Journal of International Accounting, Auditing and Taxation     Hybrid Journal   (Followers: 5)
Journal of Marketing and HR     Open Access   (Followers: 7)
Journal of Organizational Effectiveness : People and Performance     Hybrid Journal   (Followers: 9)
Journal of Professions and Organization     Free   (Followers: 6)
Journal of Service Management     Hybrid Journal   (Followers: 9)
Kelaniya Journal of Human Resource Management     Open Access  
New Horizons in Adult Education and Human Resource Development     Hybrid Journal   (Followers: 13)
NHRD Network Journal     Full-text available via subscription  
Open Journal of Leadership     Open Access   (Followers: 19)
Organizational Behavior and Human Decision Processes     Hybrid Journal   (Followers: 77)
Pacific Accounting Review     Hybrid Journal  
Personality and Individual Differences     Hybrid Journal   (Followers: 28)
Personnel Assessment and Decisions     Open Access   (Followers: 2)
Personnel Review     Hybrid Journal   (Followers: 16)
Professions and Professionalism     Open Access   (Followers: 9)
Psychologie du Travail et des Organisations     Hybrid Journal  
Public Personnel Management     Hybrid Journal   (Followers: 14)
Qualitative Research in Accounting & Management     Hybrid Journal   (Followers: 7)
Quarterly National Accounts - Comptes nationaux trimestriels     Full-text available via subscription  
Research in Accounting Regulation     Hybrid Journal   (Followers: 2)
Research in Human Development     Hybrid Journal   (Followers: 6)
Review of Accounting Studies     Hybrid Journal   (Followers: 28)
Review of Public Personnel Administration     Hybrid Journal   (Followers: 12)
Review of Quantitative Finance and Accounting     Hybrid Journal   (Followers: 9)
Revista Gestión de las Personas y Tecnología     Open Access  
Revista Portuguesa e Brasileira de Gestão     Open Access  
South Asian Journal of Human Resources Management     Full-text available via subscription   (Followers: 4)
Southern African Journal of Accountability and Auditing Research     Full-text available via subscription  
Sri Lankan Journal of Human Resource Management     Open Access   (Followers: 1)
Strategic HR Review     Hybrid Journal   (Followers: 9)


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Journal Cover
Qualitative Research in Accounting & Management
Journal Prestige (SJR): 0.529
Citation Impact (citeScore): 1
Number of Followers: 7  
Hybrid Journal Hybrid journal   * Containing 1 Open Access Open Access article(s) in this issue *
ISSN (Print) 1176-6093 - ISSN (Online) 1758-7654
Published by Emerald Homepage  [361 journals]
  • Putting members in the centre: examining credit union accountability as
           member-based social enterprises
    • Authors: Antonius Sumarwan, Belinda Luke, Craig Furneaux
      Abstract: This paper aims to explore how accountability to members is practised within credit unions. In particular, this study examines formal and informal practices and underlying approaches regarding accountability to members. Adopting a case study approach, this study explores accountability within two credit unions in the lightly-regulated context of Indonesia through focus group discussions with credit union practitioners and documentary analysis. Findings reveal both credit unions prioritised accountability to members for financial and social performance, underpinned by a socialising, relational approach and driven by a strong sense of social mission. Various mechanisms were adopted to directly address accountability to and empowerment of members, facilitating their participation and education. Further, several mechanisms of and approaches to accountability to other stakeholders indirectly enhanced the credit unions’ accountability to members. This study highlights the interrelated nature of credit unions’ accountability mechanisms to members. Further, empowerment through participation, education and small business development, suggests valuable investment in members’ social, intellectual and financial capital. This study examines the socialising nature of accountability to credit union members and other stakeholders to support members’ interests, providing insights into how third sector organisations more broadly might enhance accountability to those the organisation seeks to serve.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2021-03-29
      DOI: 10.1108/QRAM-11-2019-0126
      Issue No: Vol. 18, No. 1 (2021)
  • “Measuring up”: a systematic literature review of performance
           measurement in Australia and New Zealand local government
    • Authors: Mary C. Johnsson, Matthew Pepper, Oriana Milani Price, Lauren P. Richardson
      Abstract: Measurement practices have long been considered vital for informing the management of performance in organisations. Their application to local governments is a more recent, yet multi-decade phenomenon facilitated by New Public Management trends. This paper aims to review the landscape of publications that discuss performance measurement (PM) practices in Australian and New Zealand local government contexts and identify implications for future research. A systematic review methodology was used to identify a shortlist of publications. Next, a rating-based researcher appraisal process was applied. Multiple iterations of search and appraisal were conducted to form the basis for inductive thematic analysis and synthesis. Analysing 65 PM publications, two interrelated themes, namely, discourses of performance as efficiency, accountability or strategic growth and change were identified, which influence the adoption of local PM tools and frameworks. As demands for strategic growth and more complex service delivery increase, strategic and localised adaptation of PMs may be required to integrate learning and communicative competencies with technical and operational capabilities. The systematic review methodology has been applied to address some of the limitations of publication and reporting biases in literature. This research provides a starting point for future investigations and broadening of discourse in local government contexts. This paper represents the first systematic review of 1995–2020 publications on performance management practices used by local governments in Australia and New Zealand.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2021-02-26
      DOI: 10.1108/QRAM-11-2020-0184
      Issue No: Vol. 18, No. 1 (2021)
  • How impact measurement devices act: the performativity of theory of
           change, SROI and dashboards
    • Authors: Katherine Ruff
      Abstract: This study aims to examine the role of devices in assessing the social impact of an organization. The study examines the effects of device and analyst expertise on the contents and conclusions of the report. Six impact reports based on the same data from the same organization were compared to each other, to the charity data and to the devices used. Specific attention is paid to the role of the device’s sociomaterial form and discursive entanglements. The six reports assessed the impact differently from each other and in ways that were consistent with the devices used. The devices performatively reconfigured the charity in impact reports through a series of omissions and misrepresentations which could be traced to the discourses hardwired into the devices themselves. The devices did not simply present the same impact assessment to different audiences or for different purposes, but (mis)represented the charity in specific ways aligned with the discursive entanglements. The performativity of sociomaterial impact devices has implications for how researchers approach the study of impact measurement. In this study, faithful adherence to an impact device led to greater omissions and misrepresentations than less expert impact assessments. Analysts should be supported to identify biases in their devices and be aware of sorts of omissions and misrepresentations that may result. Faithful adherence may not be the mark of rigorous analysis. Performativity of impact measurement devices is explored with a unique data set.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2021-01-22
      DOI: 10.1108/QRAM-02-2019-0041
      Issue No: Vol. 18, No. 1 (2021)
  • Public budgetary roles in Iran: perceptions and consequences
    • Authors: Farzaneh Jalali Aliabadi, Graham Gal, Bita Mashyekhi
      Abstract: This study aims to examine the public budgeting process in the higher education and research sectors of Iran. It focuses on the actors’ budgetary roles and uses their perspectives to identify deficiencies in the budgeting process that cause delays in the transition to a performance-based system. This study uses an interpretive research paradigm. It applies the grounded theory methodology to analyze the interviews conducted with those responsible for budgeting at Iranian public universities and research institutes (PURI). The results are interpreted using Wildavsky’s (1964) budgetary roles paradigm. Using Wildavsky’s (1964) paradigm, “spenders” and “guardians” are identified and their perceptions about the public budgeting process are described. The results suggest a decoupling between the actors’ perceptions based on their budgetary roles. Spenders consider budgeting as a negotiation-based process, while guardians’ decisions are largely based on “outputs” and “information.” This study demonstrates that the disagreement over the perceived budget process was due to different budgetary roles. This disagreement leads to delays in the transformation of the budget process in Iranian PURI. While efforts are made to obtain a sample of individuals with different roles and responsibilities, the selection is limited by subjects’ willingness and availability. Therefore, sample size and diversity are potential limitations of this study. When organizations attempt to transition to performance-based budgeting (PBB), it is critical to understand the current budgeting process to identify potential impediments. Understanding these impediments allows for alternate approaches to be considered. This is particularly important for universities that are mostly funded by the government (such as those in Iran). The results of this study show that the contradictory perceptions among budget actors have a significant impact on budgeting transition and require attention to understand budgeting decisions. This study contributes to the budgeting literature in three ways. First, it examines the impact of endogenized shared values among budget participants on the budgeting transition process. Second, by focusing on budgetary roles, it contributes to the literature by examining disagreement on the perceived budgeting process and its implications for transforming the process into PBB. Finally, to the authors’ knowledge, this is the first study to examine the public budgeting process in a developing country – Iran.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2020-12-09
      DOI: 10.1108/QRAM-11-2018-0084
      Issue No: Vol. 18, No. 1 (2020)
  • The accounting meta-metaphor of the Hollow Men by T. S. Eliot
    • Authors: Alistair M. Brown
      Abstract: Using the theory of sensibility and McClelland et al.’s (2013) metaphorical analysis, this study aims to analyse the accounting metaphors and meta-metaphor of The Hollow Men, a poem written by T. S. Eliot. The analysis uses McClelland et al.’s (2013) five-step procedure to ascertain the poem’s metaphor use. The Hollow Men depicts accountants as ritualistic and accounting voices as quiet and meaningless while its meta-metaphor conveys accounting as rites and shadows. Although The Hollow Men’s use of Form 4 metaphors, where neither figurative nor literal source term is named, places an onus on the reader to infer meaning from accounting metaphor use, the analysis provides readers with a valuable structure for evincing accounting metaphors that present pervasive accounting issues facing the modern world. Accountants, according to The Hollow Men, are hollow, devotees to plunderers and property and rain dancers. The Hollow Men situates the quest for accounting as a ritual for order and the preservation of the status quo. The Hollow Men’s mages of accounting immersion in rites and shadows accord with the conceptual metaphors of accounting as magic and accounting as history. The originality of this study rests in its introduction to McClelland et al.’s (2013) metaphorical analysis of accounting research.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2020-12-07
      DOI: 10.1108/QRAM-10-2019-0113
      Issue No: Vol. 18, No. 1 (2020)
  • Making sense of cost-consciousness in social work
    • Authors: Per Nikolaj Bukh, Karina Skovvang Christensen, Anne Kirstine Svanholt
      Abstract: This paper aims to explore how the introduction of new accounting information influences the understandings of cost-consciousness. Furthermore, the paper explores how managers use accounting information to shape organizational members’ understanding of changes, and how focusing on cost-consciousness influence professional culture within social services. The paper is based on a case study, drawing on sensemaking as a theoretical lens. Top management, middle management and staff specialists at a medium-sized Danish municipality are interviewed. The paper demonstrates how accounting metaphors can be effective in linking cost information and cost-consciousness to operational decisions in daily work practices. Further, the study elucidates how professionalism may be strengthened based on the use of accounting information. The study is context specific, and the role of accounting in professional work varies on the basis of the specific techniques involved. The paper shows how managers influence how professionals interpret and use accounting information. It shows how cost-consciousness can be integrated with social work practices to improve service quality. The paper contributes to the literature on how accounting information influences social work. To date, only a few papers have focused on how cost-consciousness can be understood in practice and how it influences professional culture. Further, the study expands the limited accounting metaphor research.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2020-12-07
      DOI: 10.1108/QRAM-10-2019-0105
      Issue No: Vol. 18, No. 1 (2020)
  • Data analytics by management accountants
    • Authors: Gary Spraakman, Cristobal Sanchez-Rodriguez, Carol Anne Tuck-Riggs
      Abstract: This paper aims to understand how the tasks of management accountants (MA) are affected by data analytics (DA). A qualitative methodology was deemed most appropriate given the exploratory nature of the research questions (RQ). In total, 10 open-ended interview questions were used to gather the evidence. The case study design was inductive, yielding rich data from 29 respondents representing 20 different organizations. Answers were provided to three interrelated RQs about the use of DA by MA, namely, what are their responsibilities' How does this work support inference, prediction and assurance' And how can they ensure insights from DA can be turned into decisions that add value' The findings also indicate that MA have not taken charge of the data analytic opportunities and at present, their activities remain largely focused on descriptive and financial data analysis rather than more complex activities using external data, operational data and modeling. The limitation of this research is that it is based on a relatively small, geographically restricted sample (20 organizations in south-central Canada) as well by interviews that were only 60 min in duration. Provides a base for the existing practice of management accounting with DA. Explains the social relationship between DA and management accounting. Documented and explained the extent of actual DA use by MA.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2020-12-07
      DOI: 10.1108/QRAM-11-2019-0122
      Issue No: Vol. 18, No. 1 (2020)
  • Social impact reporting in the public interest: the case of accounting
    • Authors: Sarah Adams, Dale Tweedie, Kristy Muir
      Abstract: This paper aims to investigate the extent to which accounting standards for social impact reporting are in the public interest. This study aims to explore what the public interest means for social impact reporting by charities; and assess the extent to which the accounting standardisation of social impact reporting supports the public interest so defined. This study conducts a case study of how stakeholders in Australian charities conceptualise the public interest when discussing accounting standardisation. This paper distinguishes three concepts of the public interest from prior research, namely, aggregative, processual and common good. For each, this paper analyses the implications for accounting and how accountants serve the public interest, and how they align with stakeholder views. Stakeholder views align with the aggregative and processual concepts of public interest, however this was contested and partial. Accounting standards for social impact reporting will only serve the public interest if they also capture and implement the common good approach. Clarifying how key stakeholders interpret the public interest can help standard-setters and governments design (or withhold) accounting standards on social impact reporting. This paper also distinguishes different practical roles for accountants in this domain – information merchants, umpires or advocates, which each public interest concept implies. This paper extends prior research on accounting for the public interest to social impact reporting. The paper empirically demonstrates the salience of the common good concept of public interest and demonstrates the diversity of views on the standardisation of social impact reporting by charities.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2020-12-04
      DOI: 10.1108/QRAM-02-2019-0026
      Issue No: Vol. 18, No. 1 (2020)
  • Management accounting use in micro and small enterprises
    • Authors: Tonatiuh Najera Ruiz, Pablo Collazzo
      Abstract: The purpose of this paper is to explore if and how micro and small firms apply management accounting (MA) techniques. The study is based on 36 semistructured interviews with micro and small firm owners/managers in Mexico. Content analysis is used to identify how these enterprises use MA tools. Micro and small firms consistently use MA tools. Most of them have some sort of planning, set objectives, have a costing system – even if budgeting is unusual – and use one or two metrics to monitor performance. This is exploratory research with a limited and nonrandom sample. Only a limited number of MA tools were studied. Micro and small firms’ use of MA tools. This is arguably important because these enterprises use these techniques in a way that is different from the traditional approach used in bigger corporations. A relevant implication emerging from the findings, as a contribution to practice would be the need to include MA for micro and small businesses in formal training and textbooks. On top of providing and assessing empirical evidence on a debate that has been so far largely theoretical, and on the back of the relative weight of micro and small enterprises in any given economy, this paper aims at reinforcing awareness on the need to further the study of the decision-making process in such firms.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2020-11-13
      DOI: 10.1108/QRAM-02-2020-0014
      Issue No: Vol. 18, No. 1 (2020)
  • The influence of institutional pressures on the implementation of a
           performance measurement system in an Egyptian social enterprise
    • Authors: Loai Ali Zeenalabden Ali Alsaid, Charles Anyeng Ambilichu
      Abstract: This study aims to explore the influence of field-level funding pressure and resource dependency on conflicting institutional logics in implementing a new performance measurement system (PMS) within a privatised social enterprise (SE) in a developing country. It answers the research question: how accounting-based key performance indicators (KPIs) were chosen within a privatised SE to maintain co-existence between two different institutional logics, the social and commercial logics, to gain legitimacy in the government funding scheme. This study expands the application and contribution of the Besharov and Smith’s (2014) logics multiplicity framework to previous management accounting literature on PMS and institutional logics. It adds a new dimension to previous literature to theorise the cognitive dynamics of institutional logics at three distinct but interrelated institutional levels, namely, field, organisational and individual. Data come from an interpretive case study of an Egyptian SE, involved in implementing a social project (drinking water refining) in rural communities. PMS acts as a political tool through which the privatised case company has gained societal acceptance and legitimacy in the government funding scheme. Its non-political KPIs have turned into political tools to meet the institutional demands of the funding scheme. This government involvement represents field-level institutional logics, which influenced the organisational-level interplay of commercial and social logics and then the individual-level choice of internal KPIs. This contributes to the fact that institutional logics and their interplay between these three levels are “in a state of flux” within SEs’ internal PMS. This study deals with a real-life practical case that proves the prevalence of one institutional logic over another at both the organisational and individual levels may be occasioned by organisational field pressures and opportunities rather than by other intra-organisational conflicts as discussed in most previous literature on PMS and institutional logics.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2020-11-09
      DOI: 10.1108/QRAM-03-2020-0027
      Issue No: Vol. 18, No. 1 (2020)
  • The role of management controls in managing heterogeneous interests during
           extreme situations: the Swedish migrant crisis in 2015
    • Authors: Martin Carlsson-Wall, Adrian Iredahl, Kalle Kraus, Mats Wiklund
      Abstract: This paper aims to explore the role of management controls in managing heterogeneous interests during extreme situations. Through interviews and observations, the authors analyse the Swedish Migration Agency’s management controls and study routines during the peak of the European Migrant Crisis. Prior to the crisis, the strategy used by the employees was to mediate between two interests (labelled legal security and empathy) to create a workable compromise. During the crisis, however, the authors observed filtering in the form of the previous hierarchical ordering of interests was further strengthened as the employees increasingly relied on just a single interest (the interest which they previously had deemed to be the most important) at the expense of the other interest. The findings suggest that behavioural and social controls helped such filtering; social controls helped certain employees to filter the empathy interest as more important during extreme situations and behavioural controls helped other employees to filter the legal security interest as more important. This help us explain why the authors observe less mediation between the two heterogeneous interests and rather a stricter dominance of one of the interests. The authors also illustrate how especially behavioural controls may become unsupportive of the operations during extreme situations as it consisted of rule-based standards, built to cope with “normal” situations. The heterogeneous interests affected the probability of actors, at times, ignoring behavioural controls when such controls were unsupportive. Actors whose day-to-day operations were mainly guided by the legal security interest remained tightly coupled to behavioural controls even when they felt that these controls were no longer useful. On the other hand, actors who were mainly guided by the empathy interest ignored behavioural controls when they felt that they were unsupportive. The authors acknowledge that bias might arise from the reliance on retrospective views of past processes and events, which the authors primarily gathered through interviews. The authors highlight an important relationship between heterogeneous interests (i.e. legal security and empathy) and management controls during the crisis and how this relationship can lead actors to fundamentally different actions. The two bodies of study on the role of management controls in managing heterogeneous interests and the role of management controls during the crisis have been largely unconnected and it is in this intersection that this study contributes.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2020-11-04
      DOI: 10.1108/QRAM-05-2018-0030
      Issue No: Vol. 18, No. 1 (2020)
  • Calculative regimes in the making: implementation and consequences in the
           context of Austrian public universities

         This is an Open Access Article Open Access Article

    • Authors: Michael Habersam, Martin Piber, Matti Skoog
      Abstract: This study aims to answer the research question of how a calculative regime for public universities is implemented, how and under which conditions its symbolic use emerges and what kind of unintended consequences occur over time. The empirical material presented in the paper derives methodically from a longitudinal qualitative research approach analyzing higher education systems (HES)-reforms in Austria. To better understand the consequences of the organizational changes in line with the new legal framework, 2 series of qualitative interviews in 2011/2012 and 2016/2017 on the field level and the organizational level were conducted. Identifying two enabling consequences from the tactical behaviors of resistance and symbolic use, i.e. new processes of communication and horizontal network building, allows for theory-building with a focus on the dynamics how accounting begins, then next becomes an established infrastructure, is then destabilized and re-elaborated before it becomes, again, an infrastructure which is different from before. Although the findings are based on a national empirical context, they are linked to the international discourse on HES in transition and the role of calculative regimes including performance measurement and management attitudes and instruments. They are relevant for an international research community open-minded toward differentiated case studies in a longitudinal perspective on HES-reforms. When reflecting on their own specific settings governing bodies and practitioners managing the transition of HES may find insights from longitudinal case studies inspiring. The dynamics initiated by new calculative regimes installed need a sensitive framework to handle dissent, resistance, tactical behaviors and changes in power relations between the field level and the organizational level. This is a unique longitudinal case study of the Austrian HES and its public universities in transition.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2020-08-26
      DOI: 10.1108/QRAM-01-2019-0021
      Issue No: Vol. 18, No. 1 (2020)
  • How qualitative research can infuse teaching in accounting
    • Authors: Lisa Jack, Olivier Saulpic
      Abstract: This paper aims to present an understanding of what it means to infuse teaching with qualitative research and to introduce the papers in the special issue. This is an introductory essay that provides a brief overview and analysis of the ideas to be found in the issue. The special issue contributes to the understanding of the integration of teaching and research by showing how the authors as actors, as teacher-researchers, bring not just the findings but also reflexivity into the classroom and take knowledge out into both research and teaching. The papers in this issue all consider the agency of teachers in bringing an epistemology into the classroom, and in developing that epistemology. The papers in this issue go beyond concepts of research-led teaching and the research-teaching nexus towards reflective pieces that develop understanding of epistemology rather than more conventional reports of classroom interventions.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2019-10-03
      DOI: 10.1108/QRAM-05-2019-0057
      Issue No: Vol. 18, No. 1 (2019)
  • Qualitative Research in Accounting & Management
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