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HUMAN RESOURCES (103 journals)                     

Showing 1 - 92 of 92 Journals sorted alphabetically
Accounting and Business Research     Hybrid Journal   (Followers: 20)
Accounting and the Public Interest     Full-text available via subscription   (Followers: 2)
Accounting Auditing & Accountability Journal     Hybrid Journal   (Followers: 26)
Accounting Education: An International Journal     Hybrid Journal   (Followers: 15)
Accounting Forum     Hybrid Journal   (Followers: 22)
Accounting, Organizations and Society     Hybrid Journal   (Followers: 41)
Advances in Accounting     Hybrid Journal   (Followers: 10)
Advances in Developing Human Resources     Hybrid Journal   (Followers: 26)
Afro-Asian Journal of Finance and Accounting     Hybrid Journal   (Followers: 5)
American Journal of Finance and Accounting     Hybrid Journal   (Followers: 22)
Annual Review of Organizational Psychology and Organizational Behavior     Full-text available via subscription   (Followers: 49)
Asia Pacific Journal of Human Resources     Hybrid Journal   (Followers: 208)
Asian Review of Accounting     Hybrid Journal  
Attachment & Human Development     Hybrid Journal   (Followers: 7)
Australian Accounting Review     Hybrid Journal   (Followers: 3)
British Accounting Review     Hybrid Journal   (Followers: 11)
Coaching : Theorie & Praxis     Open Access   (Followers: 3)
Contemporary Accounting Research     Full-text available via subscription   (Followers: 34)
Corporate Governance and Organizational Behavior Review     Open Access  
Critical Perspectives on Accounting     Hybrid Journal   (Followers: 16)
EURO Journal on Decision Processes     Hybrid Journal   (Followers: 1)
European Accounting Review     Hybrid Journal   (Followers: 20)
European Journal of Training and Development     Hybrid Journal   (Followers: 14)
Evidence-based HRM     Hybrid Journal   (Followers: 3)
FOR Rivista per la formazione     Full-text available via subscription  
German Journal of Human Resource Management     Hybrid Journal   (Followers: 4)
Human Relations     Hybrid Journal   (Followers: 60)
Human Resource and Organization Development Journal     Open Access   (Followers: 6)
Human Resource Development International     Hybrid Journal   (Followers: 19)
Human Resource Development Quarterly     Hybrid Journal   (Followers: 29)
Human Resource Development Review     Hybrid Journal   (Followers: 27)
Human Resource Management     Hybrid Journal   (Followers: 73)
Human Resource Management Journal     Hybrid Journal   (Followers: 73)
Human Resource Management Research     Open Access   (Followers: 19)
Human Resource Management Review     Hybrid Journal   (Followers: 59)
Human Resource Research     Open Access  
Intangible Capital     Open Access   (Followers: 1)
International Journal of Accounting and Finance     Hybrid Journal   (Followers: 16)
International Journal of Accounting Information Systems     Hybrid Journal   (Followers: 4)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
International Journal of Banking, Accounting and Finance     Hybrid Journal   (Followers: 14)
International Journal of Behavioural Accounting and Finance     Hybrid Journal   (Followers: 9)
International Journal of Critical Accounting     Hybrid Journal   (Followers: 2)
International Journal of Economics and Accounting     Hybrid Journal   (Followers: 1)
International Journal of Ethics and Systems     Hybrid Journal   (Followers: 2)
International Journal of Human Capital and Information Technology Professionals     Full-text available via subscription   (Followers: 3)
International Journal of Human Resource Management     Hybrid Journal   (Followers: 52)
International Journal of Human Resource Studies     Open Access   (Followers: 13)
International Journal of Human Resources Development and Management     Hybrid Journal   (Followers: 24)
International Journal of Management Development     Hybrid Journal   (Followers: 13)
International Journal of Management Education     Hybrid Journal   (Followers: 11)
Journal of Accounting & Organizational Change     Hybrid Journal   (Followers: 3)
Journal of Accounting and Economics     Hybrid Journal   (Followers: 44)
Journal of Accounting and Public Policy     Hybrid Journal   (Followers: 7)
Journal of Accounting Education     Hybrid Journal   (Followers: 6)
Journal of Accounting Research     Hybrid Journal   (Followers: 34)
Journal of Advances in Management Research     Hybrid Journal   (Followers: 1)
Journal of Chinese Human Resource Management     Hybrid Journal   (Followers: 4)
Journal of Contemporary Accounting & Economics     Hybrid Journal   (Followers: 4)
Journal of Enterprising Communities People and Places in the Global Economy     Hybrid Journal  
Journal of Global Responsibility     Hybrid Journal   (Followers: 3)
Journal of HR intelligence     Open Access   (Followers: 2)
Journal of Human Capital     Full-text available via subscription   (Followers: 11)
Journal of Human Development and Capabilities : A Multi-Disciplinary Journal for People-Centered Development     Hybrid Journal   (Followers: 22)
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: 2)
Journal of Organizational Effectiveness : People and Performance     Hybrid Journal   (Followers: 6)
Journal of Professions and Organization     Free   (Followers: 5)
Journal of Service Management     Hybrid Journal   (Followers: 6)
Kelaniya Journal of Human Resource Management     Open Access  
New Horizons in Adult Education and Human Resource Development     Hybrid Journal   (Followers: 11)
NHRD Network Journal     Full-text available via subscription  
Open Journal of Leadership     Open Access   (Followers: 18)
Organizational Behavior and Human Decision Processes     Hybrid Journal   (Followers: 73)
Pacific Accounting Review     Hybrid Journal   (Followers: 2)
Personality and Individual Differences     Hybrid Journal   (Followers: 25)
Personnel Assessment and Decisions     Open Access  
Personnel Review     Hybrid Journal   (Followers: 16)
Psychologie du Travail et des Organisations     Hybrid Journal  
Public Personnel Management     Hybrid Journal   (Followers: 13)
Qualitative Research in Accounting & Management     Hybrid Journal   (Followers: 7)
Research in Human Development     Hybrid Journal   (Followers: 5)
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  
South Asian Journal of Human Resources Management     Full-text available via subscription   (Followers: 3)
Sri Lankan Journal of Human Resource Management     Open Access   (Followers: 1)
Strategic HR Review     Hybrid Journal   (Followers: 6)

           

Similar Journals
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 6 Open Access Open Access article(s) in this issue *
ISSN (Print) 1176-6093 - ISSN (Online) 1758-7654
Published by Emerald Homepage  [360 journals]
  • Afterword: Audit Society 2.0'

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      Authors: Michael Power
      Abstract: The purpose of this study is to briefly reflect on the continuing relevance of the arguments of “The Audit Society” thesis after 25 years and to consider whether they need to be adapted in the face of advances in digitization. This essay develops a series of critical reflections on the main arguments in “The Audit Society” (Oxford University Press, 1997). There is a need for critical accounting and management research to explore how audit society themes require adjustment in the face of “surveillance capitalism” and how the boundaries between accounting, security and surveillance are becoming blurred. This essay is a personal and self-critical account of the genesis of The Audit Society thesis which looks forward to how this thesis can develop. It also offers a defence of the value of books in enabling the travelling of ideas across fields.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-04-27
      DOI: 10.1108/QRAM-03-2022-0040
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Tacit coordination as a background practice to accounting practices –
           reflections on Vollmer’s case for a sociological super-theory of
           accounting

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      Authors: Thomas Ahrens
      Abstract: The purpose of this paper is primarily methodological. This paper aims to complement the novel sociological argument of Hendrik Vollmer’s paper on tacit coordination of accounting practices with a more familiar theory of accounting practice nexuses that has been stimulating an emerging stream of accounting research. The intention is to suggest some ways in which Vollmer’s ideas can be given traction, especially in field studies of accounting. This study uses Theodore Schatzki’s practice theory to explore some of the ways in which elements of tacit coordination might be researched in accounting field studies. Tacit coordination can be understood as a background practice that could operate as a dispersed practice in Schatzki’s sense. A practice theory perspective on tacit coordination is suggestive of a number of ways of studying the meaningful cultural contexts as part of which accounting operates. It emphasises, in particular, the active nature of silent, tacit coordination; attending to general knowledge practical know-how, rules and teleoaffectivity as four determinants of practices as specified by Schatzki; and the materiality of coordination. It has implications for field research insofar as it heightens the researcher’s awareness of tacit coordination as a potentially important set of practices and suggests a number of approaches for studying them. The main suggestions address some of the ways in which tacit coordination can be identified in field research. This study reflects on the dispersed or integrated nature of tacit coordination practices in accounting.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-04-26
      DOI: 10.1108/QRAM-10-2021-0187
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Qualitative research on financial accounting – an emerging field

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      Authors: Darlene Himick , Gustav Johed , Christoph Pelger
      Abstract: The purpose of this Editorial is to reflect on the potentials and challenges of qualitative research in financial accounting and introduce the four papers included in this Special Issue. The authors draw on and discuss extant literature and the papers included in the Special Issue to develop our assessment of the current state of the field of qualitative financial accounting research and possible future paths ahead. The authors observe that qualitative research on financial accounting is still an emerging field with substantial further research potential. The authors outline future potentials for qualitative accounting research. This Editorial contributes to studies on the state of academic research in (financial) accounting.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-04-15
      DOI: 10.1108/QRAM-11-2021-0207
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The emergence of audit data analytics in existing audit spaces: findings
           from three technologically advanced audit and assurance service markets

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      Authors: Michael Kend , Lan Anh Nguyen
      Abstract: The purpose of this exploratory study is to better understand the interactions between external auditors, their audit clients and audit regulators when considering the supply of and demand for high-level audit technology. The authors examine the developed markets of Australia, New Zealand and the UK to better understand: how high-level audit technology has started to become embedded into existing audit spaces and any emerging issues this technology has created for the audit profession. Through the theoretical lens of the socio-technical (ST) systems of innovation theory, the present study involved semi-structured interviews with 25 stakeholders in Australia and New Zealand from 2019 to 2020 and 21 stakeholders in the UK from 2016 to 2018. Advancements are revitalizing the technologies of not only the external auditors and their firms but also of their audit clients. Although the audit model is changing, external auditors are reported to be reluctant to fully engage with new audit technologies. In this setting, the authors find audit rules are yet to become embedded in the objects or practices of ST systems and that keeping up with the pace of change for regulators and standard setters is a major challenge. The findings of this study raise call for regulators to be more up to speed with these new technological changes, as audit standards need to be amended accordingly. Although the International Auditing and Assurance Standards Board deliberates, both clients and auditors need to lobby for specific audit data analytics regulations. The present study provides perspectives about new audit practices that emerge due to high-level technological advancements and then embed themselves into existing audit spaces. The authors draw on several different stakeholder groups, not just the Big Four firms. The ST systems theoretical lens we adopt better helps us understand how audit firms at the organisational level are adapting to these new technological changes in existing audit spaces.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-04-13
      DOI: 10.1108/QRAM-01-2021-0005
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The influence of Power’s audit society in environmental and
           sustainability accounting

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      Authors: Jan Bebbington , Carlos Larrinaga
      Abstract: The purpose of this paper is to reflect upon the contribution of the Mike Power’s Audit Society and associated papers from the 1990s to the (then) emerging field of environmental accounting. The paper also looks forward to how these seminal ideas are influenced by accounting in the Anthropocene, as examined in more recent sustainability accounting literature. This is a reflective essay, drawing from the broad sweep of social, environmental and sustainability accounting literature. The performativity of accounting and audit, as it pertains to the practices of environmental audit and sustainability reporting, is clearly evident, with Power’s work contributing significantly to this conceptualisation. At the same time, there is also a material dimension to this process. Indeed, distinguishing first and second-order risk (drawing from Power and others) is a critical and ongoing task for sustainability accounting. We suggest that the Anthropocene offers challenges to the notion of the performativity of audit and reporting.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-04-11
      DOI: 10.1108/QRAM-01-2022-0007
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Accountingisation of social care: the multiplicity and embeddedness of
           calculations and valuations in costing and caring practices

         This is an Open Access Article Open Access Article

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      Authors: Cemil Eren Fırtın
      Abstract: This study aims to explore the calculations and valuations that unfold in everyday practices within social care settings. Specifically, the paper concerns the role of accounting in dealing with multiple calculable and non-calculable spaces within the case management process. The study sheds light on the multiplicity produced in constructing the client as an object through the calculations and valuations embedded in the costing and caring practices in social work. This is a qualitative case study in a Swedish social care organisation, with a specific focus on the calculations and valuations within the case management process. The data have been gathered from 20 interviews with social workers, team leaders, managers and a management accountant, along with more than 36 h of on-site observations and internal organisational documents, including policy documents, guidelines and procedural lists. The case management process involves interconnected practices in constructing the client as an object. While monetary calculations and those associated with worth are embedded in costing and caring practices, they interact and proliferate in various ways. Three elements are found: transforming service units into centres of calculation, constructing the accounts of calculation and establishing the cost-value calculations. Calculations and valuations are actuated in these elements in describing the need, matching the case with the unit and caseworker and deciding on the measure. The objectification of the client entails the construction of accounts, for example, ongoing qualifications, categorisations and groupings of units, juridical frameworks, case types, needs and measures. As an object multiple, the client becomes different objects at different stages, challenging the establishment accounts, and thus producing a range of calculations and valuations. Such diversity in calculations concomitantly produces more calculations to represent the present and absent multiple facets of the client, resulting in a multiplicity of costing and caring. The study might flag up for practitioners the possible risks and unintended consequences of depending too much on fixed guidelines and (performance) indicators since social work involves object multiples, which are always in diversity and changeable in situ. Considering the multiple dimensions within the specific contexts could thus be helpful to mitigate such risks in the evaluation of social care processes and the design of (performance) metrics. This study contributes to the literature on accountingisation by extending the concept as a part of ongoing organisational practices, materialised within the calculations of money and worth in everyday social care. Besides demonstrating their reconsolidation, this study shows a multiplicity of costing and caring practices depending on the way the client is constructed, resulting in the proliferation of accounting(s) and ultimately accountingisation of social work.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-04-08
      DOI: 10.1108/QRAM-03-2021-0048
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • A methodological framework for theoretical explanation in performance
           management and management control systems research

         This is an Open Access Article Open Access Article

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      Authors: Jan A. Pfister , Peeter Peda , David Otley
      Abstract: The purpose of this paper is to reflect on how to apply the abductive research process for developing a theoretical explanation in studies on performance management and management control systems. This is important because theoretically ambitious research tends to require explanatory study outcomes, but prior research frameworks provide little guidance in this regard, potentially facilitating ill-defined research designs and a lack of common vocabulary and criteria for evaluating studies. The authors introduce a methodological framework that distinguishes three interwoven theoretical abstraction levels: descriptive, analytical and explanatory. They use a recently published qualitative field study to illustrate an application of the framework. The framework and its illustrated application make the systematic logic of the abductive research process visible and accessible to researchers. The authors explain how the framework supports moving from empirical description to theoretical explanation during the research process and where the three levels might open spaces for the positioning of novel practices and conceptual and theoretical innovations. The framework provides guidance for an explanatory research design and theory-building purpose and has been developed in response to recent criticism in the field that highlights the wide gap between leading-edge practice and the lagging state of theory. It offers interdisciplinary vocabulary and evaluation criteria that can be applied by any accounting and management researcher regardless of whether they pursue critical, interpretive or positivist research and whether they primarily use qualitative or quantitative research methods.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-03-10
      DOI: 10.1108/QRAM-10-2021-0193
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The politics of profit production

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      Authors: Thomas Carrington , Gunilla Eklöv Alander
      Abstract: This paper aims to analyze the process of producing a reported profit number to understand how different actors overcome the tensions arising from the often conflicting value frames that apply in different situations during this process and how the actors can benefit from the ensuing friction. The tensions found in the profit production process are theorized in terms of dissonance (Stark, 2009), emphasizing how multiple voices, drawing on different value frames, contribute to the search for a profit number. The authors study this by means of a case study of a large listed company in the construction industry, where, because of how judgment pervades the profit production process, the search for profit is particularly exposed. The authors find three important value frames – caution, control and compliance – which managers, accountants and auditors draw on in the profit production process, depending on the situation they find themselves in. With this finding, the authors contribute to the previous research on financial reporting and management work and the production of profits by demonstrating how the relationships between the involved actors – primarily the auditor–client relationship – can be characterized by principled and constructive rivalry in which competing value frames can coexist alongside each other and how the dissonance created in these situations can produce generative and productive friction. Previous research has mostly focused on profit measurement, taking the existence of a “true” profit number for granted. The auditor–client negotiation literature typically suggests that actors endeavor to solve situations in a zero-sum game where different value frames are present. This paper, drawing on an incipient theoretical approach to accounting research which emphasizes multivocality and perspective, contributes to the nascent research on financial accounting and management work in general and the profit production process in particular. With empirical illustrations of the dissonance found in this process, this paper suggests that tensions resulting from dissonance (Stark, 2009) may be a resource in situations like the profit production process.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-02-23
      DOI: 10.1108/QRAM-08-2020-0141
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The audit society: opening up a meaningful epistemological agenda

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      Authors: Yves Gendron
      Abstract: This paper aims to bring to the fore some conditions of possibility surrounding the audit society thesis that might have contributed to construct a sense of distinctiveness around it, thereby facilitating its spread and travel in the accounting research community (and beyond) as a meaningful epistemological agenda. My argument is that the aura of distinctiveness surrounding the audit society thesis as a noteworthy epistemological agenda relates to outsider influences, concept plasticity, and in-depth persuasiveness. I discuss these three features of distinctiveness through excerpts from the book and my own interpretations, the whole analytic process being circumscribed by a disciplined imagination exercise (Weick, 1989). While the webs of unpredictability surrounding social life necessarily influenced the travel of the audit society thesis in academia, it seems to me that the thesis’ journey may have been helped by the author’s outsider status, the malleability of the thesis’ key concepts, and the medium (as a book) through which the thesis was articulated (which provided a persuasive platform to underline and demonstrate the depth of the argument). In an age where journal rankings abound, the audit society thesis constitutes a telling demonstration that one can have a meaningful impact in setting an epistemological agenda and consolidate her/his scholarly reputation through the publication of a scholarly book.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-02-22
      DOI: 10.1108/QRAM-09-2021-0173
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Management control systems and the strategic management of innovation

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      Authors: Sharlene Sheetal Narayan Biswas , Chris Akroyd
      Abstract: This paper aims to understand the strategic management of innovation by examining the effect that management control systems (MCS) have on innovation activities during the strategic change process. A case study was carried out at an innovative company as they undertook a strategic change from closed innovation to open innovation. Simons’ levers of control was used to frame the ways in which MCS were designed and used by managers and the effect MCS have on the innovation activities of organization members. The findings indicate that while managers designed and used MCS to support a drive toward open innovation, organization members did not change their innovation activities. Instead, the findings show that new MCS enabled improvements to their closed innovation strategy. This led to a decrease in the time taken to develop new products, which resulted in increased customer satisfaction, which contributed to the achievement of organizational goals. By focusing on the relationship between MCS and innovation activities in the strategic change process, the paper sheds new light on the ability of MCS to change the innovation activities of organization members. Even though the innovation activities at our case company did not change the interactions between the MCS enabled organizational goals to be achieved as they provided the necessary information infrastructure and motivated goal congruence.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-02-14
      DOI: 10.1108/QRAM-04-2021-0083
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Do we still need financial intermediation' The case of decentralized
           finance – DeFi

         This is an Open Access Article Open Access Article

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      Authors: Laura Grassi , Davide Lanfranchi , Alessandro Faes , Filippo Maria Renga
      Abstract: Decentralized finance (DeFi), enabled by blockchain, could bring about a new financial system, where peers will interact directly, with little or no place for traditional intermediation. However, some crucial tasks cannot be left solely to an algorithm and, consequently, most DeFi applications still require human decisions. The aim of this research is to assess the role of intermediation in the light of DeFi, analysing how humans and algorithms will interact. The authors based their work on a twofold qualitative methodology, first analysing publicly available secondary data, particularly from white papers and DeFi Pulse (a website providing data on DeFi solutions) and then running two focus group discussions. DeFi does not eliminate financial intermediation, but enables it to be performed in new ways, where decentralization means that no single entity can hold too much power or monopoly. DeFi has, however, inherited risks from the underlying technologies that unintentionally facilitate illegal behaviour and can hamper the authorities’ supervision. The complex duality algorithm- vs human-based actions will not be solved indisputably in favour of the former, as DeFi solutions can range from requiring algorithms to play a dominant role, to enabling greater human interaction by actively involving more people. This research contributes to the emerging debate between algorithm- and human-based intermediation, especially in relation to the standing literature on financial intermediation, where considerations made in the light of the newest theories on blockchain and DeFi are still scarce.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-02-11
      DOI: 10.1108/QRAM-03-2021-0051
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • YouTube and the protocological control of platform organisations
         This is an Open Access Article Open Access Article

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      Authors: Yu Xiang
      Abstract: This paper aims to examine the recommendation system of the video-sharing website YouTube to study how control of users is effected on online platforms. This paper conceptualises algorithmic systems as protocols – technological and social infrastructures that both facilitate and govern interactions between autonomous actors (Galloway and Thacker, 2004, 2007). It adopts a netnographic approach (Kozinets, 2002) to study not only the formal, technological systems of the platform but also the systems as they were made sense of, understood and enacted upon by actors. It relies both on information as revealed by the organisation itself, as well as discussions between lay users in online forums and press coverage. The results of this study indicate that the ways in which platforms selectively facilitate interactions between users constitute a form of control. While maintaining the appearance of an open and neutral marketplace, interactions on the platform are in fact highly structured. The system relies on the surveillance of user interactions to rapidly identify and propagate marketable contents, so as to maximise user “engagement” and ad revenue. The systems place few demands or restrictions on individual users, instead control is effected in a probabilistic fashion, over the population of users as a whole, so as to, in aggregate, accomplish organisational goal. This paper contributes to the literature on accounting and control practices in online spaces, by extending the notion of control beyond overt rankings and evaluations, to the underlying technical and social infrastructures that facilitate and shape interactions.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-01-24
      DOI: 10.1108/QRAM-04-2021-0060
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The localised accounting environment in the implementation of fair value
           accounting in Indonesia

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      Authors: Bernadia Linggar Yekti Nugraheni , Lorne Stewart Cummings , Alan Kilgore
      Abstract: This case study aims to investigate the role of actors in the implementation of fair value standards in an emerging country, Indonesia. This study uses semi-structured interviews with important actors within the local accounting profession, standard setting and regulatory environment, to analyse fair value accounting implementation. This study also incorporates information from press releases and newspapers, to provide a more comprehensive picture of fair value implementation. First, professionals undertake routine actions, cultivate interests and strategically navigate their environment during the process of fair value standard implementation. Second, the role of appraisers becomes more prominent during this process. Third, government involvement is significant in ensuring the successful implementation of global accounting standards. First, differing localised contexts, including communities and actors, may shape how an emerging country undertakes the diffusion and implementation of global standards, which in turn can also lead to institutional change. Second, government involvement is crucial in supporting the implementation of global accounting standards within emerging economies. Third, implementing market-based measurements within emerging economies characterised by a lack of an active and liquid market may present challenges. Third, implementing market-based measurements within emerging economies characterised by a lack of an active and liquid market may present challenges. This study applies the concept of Institutional Work within Institutional Theory to explain how fair value standards are implemented within a localised emerging economy characterised by unique actor roles and goal-directed action.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-01-04
      DOI: 10.1108/QRAM-08-2020-0126
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Concept maps and visualisation as a means of triangulation in management
           accounting and control research

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      Authors: Antje Bruesch , Martin Quinn
      Abstract: Interpretive research in management accounting and control provides rich insights from empirically based studies, but it has been criticised for lacking generalisability and potential subjectivity. On the latter, triangulation is useful, and this paper aims to offer some insights on a triangulation technique thus far not commonly reported in management accounting/control research. Drawing on a study of the roles of management accountants in performance management systems, this paper offers some insights from empirical experiences on the use of concept maps as a tool to assist triangulation and improve understanding of complex empirical phenomena. The concept maps as utilised revealed additional insights which were not recounted by interviewees during the normal interview time. This is a potentially important finding for consideration of future researchers. In this paper, how concept maps were used is detailed, and it is hoped that future researchers will find their use beneficial in interview settings. Thus far, concept maps seem under-utilised in management accounting and control research. This paper gives some initial insights on how they may be used in case study settings.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-02-10
      DOI: 10.1108/QRAM-10-2021-0179
      Issue No: Vol. 19 , No. 2 (2022)
       
  • Audit society goes viral: the rise of the online auditor

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      Authors: Ingrid Jeacle , Chris Carter
      Abstract: This paper aims to consider the impact of Michael Power’s (1997) Audit Society thesis for understanding the rise of audit logics in the virtual world. The paper reviews some of the key concepts in Audit Society and discusses them with reference to the role of the user review. The paper argues that user reviews are an illustrative example of Audit Society in the online world, with notions of independence, measurability and expertise being deployed to create a sense of comfort and trust. The paper enhances our understanding of the impact of Audit Society on everyday lives with particular reference to the lives of the digital citizen.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-02-09
      DOI: 10.1108/QRAM-10-2021-0185
      Issue No: Vol. 19 , No. 2 (2022)
       
  • Managing institutional complexity in a state-owned enterprise – the role
           of explicated values and other management controls

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      Authors: Idun Garmo Mo
      Abstract: The purpose of this paper is to investigate efforts to manage institutional complexity in a state-owned enterprise, the roles of explicated values in these efforts and how these values interact with each other and other influential management controls. Exploratory case study in StateEnt, a state-owned enterprise that faces institutional complexity. The analysis is based on interviews, observations and documents and concepts from the management control literature and institutional logics are applied. Findings from this study suggest that a structural differentiation have separated two logics in different departments and two of the explicated values have become symbols of these logics taking on various roles in negotiations. Tension between the departments is heightened because the departments legitimize logic enactment through mobilizing different socio-technical dyads of management control. The division of responsibility between these departments still ensures that they need to collaborate and make compromises. The study also finds that exogenously imposed constraints have a significant influence on organizational activities, which is further strengthened due to internally developed management controls embedded in the same logic. The study contributes with deeper understanding of values as control, and how these interact with other control forms to influence organizational activity. Herein, the importance of regulatory controls in state-owned enterprises is also highlighted. A limitation of this study is the limited size of the organization under investigation. The explicit emphasis on values as a control in studies on management control issues in institutionally complex environments is underemphasized in the literature.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-01-17
      DOI: 10.1108/QRAM-09-2019-0100
      Issue No: Vol. 19 , No. 2 (2022)
       
  • My self-reflection on the importance of Michael Power’s book to my
           research and interest in auditing

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      Authors: Peter Skaerbaek
      Abstract: The purpose of this paper is to explore the implications that Power’s book had to the author’s research in public sector auditing. In this paper, the author reflects and debates the inspiration that Michael Power’s book The Audit Society had on the author’s own research. The author finds that this book had a significant influence on how he succeeded theorizing his studies on auditing, and how he could contribute to the audit literature. It is stunning how the book succeeded in synthesizing audit research, encouraging scholars to understand auditing as a social practice, i.e. how auditing can be theorized using various social science theories and how the book also appealed to broader social science. This paper is a reflection that covers around a 20-year period with potential mis-representations of how exactly sequences of actions and thoughts were. This paper helps to clarify how it is that audit operates and influences everyday life of persons involved with auditing. This paper casts doubts as to what actions are carried out in the name of audit and that audit is not just a value free activity but involved with political agendas. The originality of this paper is that it fleshes out how a seminal book can have significant implications on how research is carried out.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-01-12
      DOI: 10.1108/QRAM-11-2021-0198
      Issue No: Vol. 19 , No. 2 (2022)
       
  • The performativity of accounting: advancing a Posthumanist understanding
         This is an Open Access Article Open Access Article

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      Authors: Ed Vosselman
      Abstract: The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity. The paper traces different foundational conceptions of performativity and then articulates and substantiates different conceptions of accounting’s performativity. It advances one of these conceptions by producing a Baradian posthumanist understanding of accounting’s performativity. Seven conceptions of performative accountings are articulated: accounting as a (counter)performative illocution; accounting as a performative perlocution; accounting as a self-fulfilling prophecy; accounting as an overflowing frame; accounting as a controlled relational agency; accounting as a mediator; and accounting as an exclusionary practice. It is argued how a posthumanist understanding of accounting as an exclusionary practice turns accounting from a world-knowing practice into a world-making practice. As such, it should be called to account. Posthumanist qualitative accounting research that conceives of accounting as an exclusionary practice focuses on how accounting is a material-discursive practice that intra-acts with other practices, and on how there is a power-performativity in the intra-actions that locally and temporarily (re)produces meaningful positions for subjects and objects and the boundaries between them. A posthumanist understanding teaches practitioners to be attentive to and accountable for the exclusions that come with accounting or, more generally, with measurement. Accounting raises ethical concerns. This paper articulates different conceptions of accounting’s performativity and makes the case for empirical non-anthropocentric examinations of accounting as an exclusionary practice.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-01-11
      DOI: 10.1108/QRAM-04-2021-0062
      Issue No: Vol. 19 , No. 2 (2022)
       
  • Corporate social responsibility disclosures and reputation risk management
           post the banking royal commission: a study of the big four banks

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      Authors: Sumit Lodhia , Nicole Angela Mitchell
      Abstract: This study aims to explore the use of corporate social responsibility (CSR) disclosures by the “Big Four” Australian banks post the banking royal commission (BRC) to manage their reputational risk. This paper uses a case study approach through a thematic analysis of the Big Four banks’ annual and sustainability reports and uses reputation risk management (RRM) as a conceptual lens to explore the image restoration strategies used by these banks. The study finds that a corrective action strategy was disclosed extensively by all four banks whereby each bank outlined the actions that they were undertaking to correct the deficiencies identified by the BRC. However, the impact of these proposed actions was tampered by the fact that each bank sought to use strategies to reduce the offensiveness of their misdemeanours. It is argued that while disclosure on corrective actions and compensation is useful, an emphasis on reducing offensiveness of actions impacts the effectiveness of banks’ responses and their acceptance of full responsibility for their actions. This paper applies the RRM perspective to a recent reputation damaging event, thereby expanding the literature on image restoration strategies used by companies during major incidents. This study provides useful insights in relation to the approaches used to manage the reputational risk arising from the BRC. It provides insights into the credibility of information disclosed post an incident and has potential implications for the assurance of such information. Given the critical importance of the banking industry to modern society, misconduct in this sector needs a closer examination, requiring a greater need for responsibility from its key players. This study extends the applicability of the RRM perspective to a social incident and highlights that it is reputation, rather than legitimacy, that is critical when organisations in an industry face extensive public scrutiny. A thematic analysis approach adds value to the methods used for analysing CSR disclosures.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-01-11
      DOI: 10.1108/QRAM-07-2020-0120
      Issue No: Vol. 19 , No. 2 (2022)
       
  • Enhancing delivery: algorithms supporting performance management in the
           logistics sector

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      Authors: Khaldoon Al-Htaybat , Larissa von Alberti-Alhtaybat
      Abstract: The purpose of this study is to contribute an actor-network-theory (ANT) perspective of how algorithms are used and whether this reflects positively on organisational practices and related perceptions of organisation performance, by both customers and employees. Furthermore, the organisation’s view of adopting algorithms to manage their performance is explored. The current study is a study set in this virtual space, as it seeks to use data available online from different stakeholders of the case organisation. Online “virtual space” studies have become more common over the past few years. Primary and secondary data are shared online, for instance on relevant rating websites for customers (such as TrustPilot) and employees (such as Indeed), which serve as a reflection of the organisational performance and the communication of their values. This type of study has become more prevalent, either as a study undertaken online fully (Hine, 2007) or partially (for instance Baxter et al., 2019), which provides a different perspective to traditionally carried out face-to-face interactions. The current study has contributed insights from a global case organisation in the logistics sector originating in the Middle East (ME). The case organisation clearly indicates that its algorithm, in line with particular presentations and discussions on online platforms, is focussed on analysing limited factors, which are prediction of accurate delivery timeslot, preferred and precise location for delivery and speed of delivery overall. This reflects an inherent bias of the delivery industry, which the case organisation operates in, and may focus attention on delivering on those objectives, with a detrimental effect on the organisation’s broader organisational mindset. This refers to long-term values and sustainability-related objectives. Findings will reflect on whether algorithms can be used to align a multi-national organisation to achieve its desired performance and related desirable results. This will be one of the main contributions of the current study, which engages with a multi-national organisation in the logistics sector that is based in the ME region.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2021-12-02
      DOI: 10.1108/QRAM-04-2021-0063
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • Data analytics in education: are schools on the long and winding road'
         This is an Open Access Article Open Access Article

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      Authors: Mara Soncin , Marta Cannistrà
      Abstract: This study aims to investigate the organisational structure to exploit data analytics in the educational sector. The paper proposes three different organisational configurations, which describe the connections among educational actors in a national system. The ultimate goal is to provide insights about alternative organisational settings for the adoption of data analytics in education. The paper is based on a participant observation approach applied in the Italian educational system. The study is based on four research projects that involved teachers, school principals and governmental organisations over the period 2017–2020. As a result, the centralised, the decentralised and the network-based configurations are presented and discussed according to three organisational dimensions of analysis (organisational layers, roles and data management). The network-based configuration suggests the presence of a network educational data scientist that may represent a concrete solution to foster more efficient and effective use of educational data analytics. The value of this study relies on its systemic approach to educational data analytics from an organisational perspective, which unfolds the roles of schools and central administration. The analysis of the alternative organisational configuration allows moving a step forward towards a structured, effective and efficient system for the use of data in the educational sector.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2021-11-23
      DOI: 10.1108/QRAM-04-2021-0058
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • Reflections on the human-algorithm complex duality perspectives in the
           auditing process

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      Authors: Adriana Tiron-Tudor , Delia Deliu
      Abstract: Algorithms, artificial intelligence (AI), machines, and all emerging digital technologies disrupt traditional auditing, raising many questions and debates. One of the central issues of this debate is the human-algorithms complex duality, which focuses on this investigation. This study aims to investigate the algorithms’ penetration in auditing activities, with a specific focus of a future scenario on the human-algorithms interaction in performing audits as intelligent teams. The research uses a qualitative reflexive thematic analysis, taking into consideration the academic literature, as well as professional reports and websites of the “Big Four” audit firms and internationally recognized accounting bodies. The results debate the complex duality between algorithms and human-based actions in the institutional settings of auditing activities by highlighting the actual stage of algorithms, machines and AI emergence in audit and providing real-life examples of their use in the audit. Furthermore, they emphasize the strengths and weaknesses of algorithms compared to human beings. Based on the results, a discussion on the human-algorithms interaction from the lens of the Human-in-the-Loop (HITL) approach concludes that the Auditor-Governing-the-Loop may be a possible scenario for the future of the auditing profession. This study is exploratory, investigating academia and practitioners’ written debates, analyzes and reports, limiting its applicability. Nonetheless, the paper adds to the ongoing discussion on emerging technologies and auditing research. Finally, the authors address some potential biases associated with the extended use of algorithms and discuss future research implications. Future research should empirically test how the human-algorithms tandem is working and how AI and other emerging technologies will affect auditing activities and the auditing profession. The study provides valuable insights for audit firms, auditors, professional organizations and standard-setters, and regulators revealing the implication of algorithms’ penetration in auditing activities from the human-algorithms complex duality perspective. Moreover, the academic education and research implications are highlighted, in terms of updating the educational curriculum by including the new technologies issues, as well as the need for further research investigations concerning the human-algorithms interactions issues as, for example, trust, legal restrictions, ethical concerns, security and responsibility. The research uses HITL as a novel paradigm for responsible AI development in auditing. The study points to the strategic value of a HITL pattern for organizational reflexivity that, according to the study, ensures that the algorithm’s output meets the audit organization’s requirements and changes in the environment.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2021-10-24
      DOI: 10.1108/QRAM-04-2021-0059
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • Current value as relational becoming: the case of goodwill impairment
           testing

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      Authors: Berit Hartmann
      Abstract: The purpose of this study is to shed light on the tools, processes and negotiations involved in the formation of acceptable current values in the context of goodwill impairment testing. The study raises the questions of how a current value for goodwill becomes a faithful representation and how one expectation about the future becomes more convincing than other expectations. Drawing on the study of associations, the analysis presents a case study of a large, internationally active organisation. By combining field notes, interview transcripts and a variety of documents, the qualitative analysis focusses on strategies and mechanisms of persuasion. The findings reveal how epistemological objectivity of current values forms in three moments of relational becoming that codify, depersonalise and proceduralise the valuation task. Further, the study suggests that a convincing argument forms with the help of four enablers: a bricolage of inscriptions, methodological mystification, transformed professional identities and a practical need for closure. The study contributes with an analysis and illustration of financial accounting as practice, elaborating on the meaning and construction of faithful representation in cases of measurement uncertainty.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2021-10-06
      DOI: 10.1108/QRAM-08-2020-0140
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • Symbolic or substantive change' How a Malaysian palm oil company
           managed sustainability issues in words and deeds

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      Authors: Saidatul Nurul Hidayah Jannatun Naim Nor Ahmad , Azlan Amran , A.K. Siti-Nabiha
      Abstract: This paper aims to explore how a Malaysian palm oil company responded to the pressure for change towards sustainability in their sustainability reporting of negative incidents and in actual sustainability practices. The study used qualitative methodology through an interpretive case study of a palm company. The study gathered primary and secondary data via semi-structured interviews with key organisational members and non-governmental organisations (NGOs), informal conversations, focus groups, document/annual report content analyses and observations. Symbolic and substantive management was used as the theoretical lens to explain the findings. After experiencing a series of negative events regarding their social and environmental performance, the case company responded by using selective disclosure and a symbolic/legitimising strategy to address the majority of recurring negative events. In actual practice, the company changed structurally but policy-implementation gaps remain despite these changes. Strategically, the company changed in terms of its expansion policy but remained unchanged in traceability issues. The increased awareness of sustainability in the company’s culture appeared to suffer in favour of profit and cost/efficiency considerations that remain prominent. Both substantive and symbolic changes were found in both reports and practice but were more inclined to be symbolic. The study provides guidelines for companies changing towards sustainability in both practice and reporting, in their effort to contribute to sustainable development goals. The study provides evidence of symbolic and substantive changes as complementing activities instead of a dichotomy, which was mostly assumed in previous literature and suggests companies adopt a combination of these depending on the severity of sustainability-related issues, level of scrutiny and cost/efficiency considerations.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2021-09-13
      DOI: 10.1108/QRAM-05-2020-0061
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • Qualitative Research in Accounting & Management

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