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Showing 1 - 92 of 92 Journals sorted by number of followers
Asia Pacific Journal of Human Resources     Hybrid Journal   (Followers: 222)
Human Resource Management     Hybrid Journal   (Followers: 77)
Organizational Behavior and Human Decision Processes     Hybrid Journal   (Followers: 75)
Human Resource Management Journal     Hybrid Journal   (Followers: 74)
Human Relations     Hybrid Journal   (Followers: 61)
Human Resource Management Review     Hybrid Journal   (Followers: 60)
International Journal of Human Resource Management     Hybrid Journal   (Followers: 53)
Annual Review of Organizational Psychology and Organizational Behavior     Full-text available via subscription   (Followers: 52)
Journal of Accounting and Economics     Hybrid Journal   (Followers: 46)
Accounting, Organizations and Society     Hybrid Journal   (Followers: 44)
Journal of Accounting Research     Hybrid Journal   (Followers: 34)
Contemporary Accounting Research     Full-text available via subscription   (Followers: 34)
Review of Accounting Studies     Hybrid Journal   (Followers: 29)
Human Resource Development Quarterly     Hybrid Journal   (Followers: 28)
Accounting Auditing & Accountability Journal     Hybrid Journal   (Followers: 26)
Human Resource Development Review     Hybrid Journal   (Followers: 25)
Accounting Forum     Hybrid Journal   (Followers: 24)
Advances in Developing Human Resources     Hybrid Journal   (Followers: 24)
Personality and Individual Differences     Hybrid Journal   (Followers: 24)
American Journal of Finance and Accounting     Hybrid Journal   (Followers: 23)
Accounting and Business Research     Hybrid Journal   (Followers: 23)
Journal of Human Development and Capabilities : A Multi-Disciplinary Journal for People-Centered Development     Hybrid Journal   (Followers: 22)
International Journal of Human Resources Development and Management     Hybrid Journal   (Followers: 22)
European Accounting Review     Hybrid Journal   (Followers: 20)
Human Resource Management Research     Open Access   (Followers: 19)
Human Resource Development International     Hybrid Journal   (Followers: 18)
Open Journal of Leadership     Open Access   (Followers: 18)
International Journal of Accounting and Finance     Hybrid Journal   (Followers: 17)
Critical Perspectives on Accounting     Hybrid Journal   (Followers: 16)
Accounting Education: An International Journal     Hybrid Journal   (Followers: 16)
Personnel Review     Hybrid Journal   (Followers: 15)
International Journal of Banking, Accounting and Finance     Hybrid Journal   (Followers: 15)
European Journal of Training and Development     Hybrid Journal   (Followers: 14)
Review of Public Personnel Administration     Hybrid Journal   (Followers: 14)
Public Personnel Management     Hybrid Journal   (Followers: 14)
International Journal of Management Development     Hybrid Journal   (Followers: 13)
International Journal of Human Resource Studies     Open Access   (Followers: 13)
Advances in Accounting     Hybrid Journal   (Followers: 12)
British Accounting Review     Hybrid Journal   (Followers: 12)
International Journal of Management Education     Hybrid Journal   (Followers: 11)
New Horizons in Adult Education and Human Resource Development     Hybrid Journal   (Followers: 11)
International Journal of Behavioural Accounting and Finance     Hybrid Journal   (Followers: 11)
Review of Quantitative Finance and Accounting     Hybrid Journal   (Followers: 10)
Journal of Human Capital     Full-text available via subscription   (Followers: 10)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
Journal of Accounting and Public Policy     Hybrid Journal   (Followers: 7)
Journal of Accounting Education     Hybrid Journal   (Followers: 7)
Qualitative Research in Accounting & Management     Hybrid Journal   (Followers: 7)
Human Resource and Organization Development Journal     Open Access   (Followers: 7)
Attachment & Human Development     Hybrid Journal   (Followers: 7)
Strategic HR Review     Hybrid Journal   (Followers: 6)
Journal of Service Management     Hybrid Journal   (Followers: 6)
Journal of Human Resource Costing & Accounting     Hybrid Journal   (Followers: 6)
Journal of Professions and Organization     Free   (Followers: 5)
Afro-Asian Journal of Finance and Accounting     Hybrid Journal   (Followers: 5)
Journal of Human Values     Hybrid Journal   (Followers: 5)
Journal of International Accounting, Auditing and Taxation     Hybrid Journal   (Followers: 5)
Research in Human Development     Hybrid Journal   (Followers: 5)
German Journal of Human Resource Management     Hybrid Journal   (Followers: 5)
Journal of Contemporary Accounting & Economics     Hybrid Journal   (Followers: 4)
South Asian Journal of Human Resources Management     Full-text available via subscription   (Followers: 4)
Journal of Organizational Effectiveness : People and Performance     Hybrid Journal   (Followers: 4)
Australian Accounting Review     Hybrid Journal   (Followers: 4)
Corporate Governance and Organizational Behavior Review     Open Access   (Followers: 4)
International Journal of Accounting Information Systems     Hybrid Journal   (Followers: 4)
Journal of Chinese Human Resource Management     Hybrid Journal   (Followers: 4)
Coaching : Theorie & Praxis     Open Access   (Followers: 3)
Journal of Accounting & Organizational Change     Hybrid Journal   (Followers: 3)
Evidence-based HRM     Hybrid Journal   (Followers: 3)
Journal of Global Responsibility     Hybrid Journal   (Followers: 3)
International Journal of Human Capital and Information Technology Professionals     Full-text available via subscription   (Followers: 3)
International Journal of Ethics and Systems     Hybrid Journal   (Followers: 2)
Journal of HR intelligence     Open Access   (Followers: 2)
Pacific Accounting Review     Hybrid Journal   (Followers: 2)
International Journal of Critical Accounting     Hybrid Journal   (Followers: 2)
Journal of Marketing and HR     Open Access   (Followers: 2)
Accounting and the Public Interest     Full-text available via subscription   (Followers: 2)
International Journal of Economics and Accounting     Hybrid Journal   (Followers: 1)
Sri Lankan Journal of Human Resource Management     Open Access   (Followers: 1)
Intangible Capital     Open Access   (Followers: 1)
Journal of Advances in Management Research     Hybrid Journal   (Followers: 1)
EURO Journal on Decision Processes     Hybrid Journal   (Followers: 1)
Journal of Human Resource and Sustainability Studies     Open Access   (Followers: 1)
NHRD Network Journal     Full-text available via subscription  
Human Resource Research     Open Access  
Personnel Assessment and Decisions     Open Access  
Kelaniya Journal of Human Resource Management     Open Access  
Revista Gestión de las Personas y Tecnología     Open Access  
Psychologie du Travail et des Organisations     Hybrid Journal  
FOR Rivista per la formazione     Full-text available via subscription  
Journal of Enterprising Communities People and Places in the Global Economy     Hybrid Journal  
Asian Review of Accounting     Hybrid Journal  

           

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 5 Open Access Open Access article(s) in this issue *
ISSN (Print) 1176-6093 - ISSN (Online) 1758-7654
Published by Emerald Homepage  [362 journals]
  • Change agents’ enactment of management control systems: shaping
           strategic change in a telecommunications organisation

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      Authors: Umesh Sharma , Alan Lowe
      Abstract: This paper aims to use a perspective informed by practice theory to examine the influence of change agents in enacting management control systems (MCS) in the process of shaping strategy. The research uses a case study approach to examine the implementation of a business strategy in the utility sector. The authors seek a better understanding of practice theory and its role in influencing institutional change and stability. The case study findings show that the change agents enacted MCS practices that aided the metamorphosis of a once state-owned company into a for-profit enterprise. The findings show how the organisation transformed from a long-established preoccupation with technical systems and engineering and shifted to a focus on customer satisfaction and shareholder interests. In terms of policy implications, bureaucrats need to appreciate that inculcating business norms is not an easy path and can be met with resistance, which creates delays in strategy implementation. The current study, while reporting some of the influences of tribal loyalty, was nevertheless limited by not having the time and space to examine in-depth the intersections of MCS and strategy within a strongly tribal context. This can be an avenue for future research. The study helps to understand embedded actors in the implementation of strategy by refocusing research on the actions and interactions of strategy implementation practitioners. The authors contribute to the literature by seeking to use practice theory and offer a valuable understanding, from the actor level, of how practices are created and enacted. Often accounting studies have paid less attention to the change agents in the process of shaping business-oriented strategic activity. This study enabled us to gain a better understanding of the action and practice behaviour around the strategy-MCS nexus.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-11-08
      DOI: 10.1108/QRAM-06-2021-0104
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Long-term alterations of ERP systems: lasting through relinquishment and
           regeneration

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      Authors: Claire Dambrin , Bénédicte Grall
      Abstract: This paper highlights how technical devices last in organizations. Instead of focusing on the usual implementation or short-term post-implementation phases, this study aims to explore what happens to established technical devices. The authors build on a 10-year in-depth longitudinal case study examining a CRM package, a type of Enterprise Resource Planning system specialized in customer relationship management, in a door-drop advertising company. This case is based mainly on 35 interviews and four weeks of non-participant observation, made over three different periods. Drawing on the literature on drift and maintenance, this study investigates two tensions foregrounding lasting: one regarding the degree of human intervention on the technical device (object being maintained vs object maintaining itself) and one regarding the relationship to the initial expectations towards the technical device (relinquishment of certain hopes vs regeneration of interests). This case combines these tensions and allows to highlight four alterations in the CRM system to show how apparently stable devices keep on changing. In a time of resource exhaustion, it is important to reflect upon our relationships to information technology and their modalities of lasting. By stressing that uses emerge from relinquishment and reduction, the authors wish to help organizations move towards more sustainable engagement with their technical devices in the long run. Lasting is not just a matter of being maintained in a context of threat but also builds upon the capacities of a technical device to maintain itself. The self-alteration dynamics that the authors come up with, shedding and ramification, offer a dedramatized interpretation of maintenance that complements studies on institutional maintenance. The results also contribute to studies on technological drift. The authors stress that drifts are triggered by ties that run out, in particular, discontinuation of maintenance in the system. The durability of technical devices in organizations thus does not consist in always more uses or functionalities, but is also made of reductions and relinquishment.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-10-28
      DOI: 10.1108/QRAM-03-2022-0043
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Engaging with matters that matter: a cross-cultural journey into the
           financialization of climate change effects

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      Authors: Wai Fong Chua , Tanya Fiedler
      Abstract: The purpose of this paper is to develop a concept of engaged research that promotes research on matters that matter. Engaged research comes to the fore at the margins of accounting where issues are often ill-structured and less well studied. This study empirically illustrates how the principles of engaged research are embodied in practice at the borders of accounting. The authors first consider engaged research conceptually, by articulating the philosophical principles upon which such research is grounded. This study argues that engaged research comes to the fore in settings where accounting practices are emergent and uncertainty high. The authors illustrate the “doing” of engaged research by exploring accounting for the financial effects of climate change. The authors conclude by highlighting the integrated form and purpose of engagement and by making suggestions for engaged research of the future. Engaged research is characterised by an ontology of becoming, an epistemology of cross-cultural travel and a methodology of co-production. It is enacted through multilingualism, a reflexive dialogue that enables self-others to travel into and experience alternative worlds, as well as through the mediation of knowledge and associated artefacts. Its intent is to promote dialogue and knowledge sharing. This study argues and shows how engaged research is an active entanglement of metatheory, theory, artefacts and the lives of self and others. This paper reflects on engaged research at the margins of accounting, as well as on how such research is a “becoming”, sociomaterial, co-produced entanglement.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-10-20
      DOI: 10.1108/QRAM-01-2022-0002
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Reconciling field-level logics and management control practices in
           research management at Austrian public universities

         This is an Open Access Article Open Access Article

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      Authors: Judith Frei , Dorothea Greiling , Judith Schmidthuber
      Abstract: The purpose of this paper is to explore how Austrian public universities (APUs) respond to the challenge of maintaining academic freedom while complying with legal requirements and enhancing competitiveness by using Management Control Systems (MCSs). Specifically, it examines how APUs respond to the co-presence of academic, government and business logic. The perspective of institutional logics as a theoretical lens and the framework of MCSs by Malmi and Brown (2008) serve to analyse how APUs respond to the existence of different institutional field-level logics. In-depth expert interviews from the perspective of APUs’ research management are conducted to identify the applied management control practices (MCPs) and APUs’ responses to the different institutional field-level logics. This study identifies how academic, government and business logic are represented in field-level-specific MCPs and field-level-specific corresponding narratives. Reflecting upon APUs’ responses to the co-existence of academic and government logic, compliance or rather, selective coupling with government logic or decoupling from government logic became obvious. To the best of the authors’ knowledge, this is the first study at higher education institutions representing academic, government and business logic in the applied MCPs in research management. The study reveals that APUs have developed specific responses and narratives regarding the existence of different institutional field-level logics.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-09-08
      DOI: 10.1108/QRAM-10-2020-0167
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • How do accounts pass' A discussion of Vollmer’s “Accounting for
           tacit coordination”

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      Authors: Tommaso Palermo
      Abstract: Building on the notes prepared for a roundtable organized by qualitative research in accounting & management (QRAM) about the paper titled “Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory” (Vollmer, 2019), this paper aims to extend our understanding of “tacit coordination towards the passing of accounts” and its implications for research on accounting as a social practice. Building on a selective review of previous studies of accounting “in action” and one illustrative vignette, this paper teases out specific aspects of Vollmer’s argument, which is much broader and ambitious in nature. The aim is to go deeper on one issue – “tacit coordination towards the passing of accounts” and the role of (accounting) practitioners as “stewards of silence” – to encourage further work that unpacks the dynamics and tensions that occur when practitioners seek to tacitly coordinate towards the passing of accounts. This paper shows how our understanding of the relationship between “tacit coordination” and the “passing of accounts” can be enriched by examining how (accounting) practitioners deal with pressures towards explication. To this end, this paper develops three propositions, which focus on how organizational status, organizational complexity and temporal dynamics may affect the extent to which (accounting) practitioners are able to tacitly coordinate towards the passing of accounts. The three propositions presented in this paper can be used in future studies to further explore the dynamics of tacit coordination towards the passing of accounts and therefore contribute to a more fine-grained illustration of some of the ideas presented in the paper by Vollmer (2019). This paper sketches the contours of an approach that has the potential to make some of the ambitious ideas presented in Vollmer’s paper more actionable in future studies.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-09-06
      DOI: 10.1108/QRAM-01-2022-0010
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The intersection between ‘The Audit Society’ and public sector
           corruption and fraud: – a literature review and future research agenda

         This is an Open Access Article Open Access Article

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      Authors: Antonio D’Andreamatteo , Giuseppe Grossi , Giorgia Mattei , Massimo Sargiacomo
      Abstract: This paper aims to explore how the phenomena of corruption and fraud in the public sector have been portrayed in the literature using the Audit Society Framework (Power, 1997). The authors conducted a structured literature review (Massaro et al., 2016) to unveil relevant literature in the area of corruption and fraud in the public sector. Results highlight that the literature using “The Audit Society” theory is still scant. Notwithstanding the call for a more decisive role of auditors in fighting corruption and fraud, much is still to be discovered about consequences of auditing and what “good quality” is. The main limitation is that only literature in English has been included. This paper helps practitioners and policymakers to take and implement informed decisions with regards to the fight against fraud and corruption. In calling for more research in the domain of audit, fraud and corruption in the public sector, this paper promotes a higher focus of society on public interest and the common good. This paper investigates one part of The Audit Society related to corruption and fraud, topics that are still very underdeveloped and unexplored by researchers. From the findings the authors suggest possible new avenues for further research.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-08-24
      DOI: 10.1108/QRAM-01-2022-0012
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Researchers’ hate-love relationship to performance measurement systems
           in academia – a Foucauldian perspective

         This is an Open Access Article Open Access Article

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      Authors: Karin Seger , Hans Englund , Malin Härström
      Abstract: The purpose of this paper is to describe and theorize the type of hate-love relationship to performance measurement systems (PMSs) that individual researchers tend to develop in academia. To this end, the paper draws upon Foucault’s writings on neoliberalism to analyse PMSs as neoliberal technologies holding certain qualities that can be expected to elicit such ambivalent views. The paper is based on a qualitative interview study of researchers from three Swedish universities, who were asked to reflect upon questions related to three overall themes, namely, what it means to be a researcher in contemporary academia, the existence and use of PMSs at their universities and if/how such PMSs affected them and their work as researchers. The empirical findings show that the hate-love relationship can be understood in terms of how PMSs are involved in three central moments of governmentality, where each such moment of governmentality tends to elicit feelings of ambivalence among researchers due to how PMSs rely on: a restricted centrifugal mechanism, normalization rather than normation and a view of individual academics as entrepreneurs of themselves. Existing literature has provided several important insights into how the introduction and use of PMSs in academia tend to result in both negative and positive experiences and reactions. The current paper adds to this literature through theorizing how and why PMSs may be expected to elicit such ambivalent experiences and reactions among individual researchers.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-08-18
      DOI: 10.1108/QRAM-01-2021-0009
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The end of audit. Spectacle and love in the audit society

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      Authors: Lukas Löhlein , Christian Huber
      Abstract: A total of 25 years of research on the audit society has provided rich and engaging accounts of the ways in which rituals of verification have conditioned organizations and individuals to think and act. In contrast, this paper aims to explore the possibility of conditions through which things and spaces are enacted to be non-auditable. Using the concept of proliferation and rarefaction (Callon and Law, 2005), the paper adopts a case-comparison design to explore two empirical sites. The first investigates a vast excess of audit structures against the case of the biggest corporate fraud in German accounting history, the Wirecard scandal. The second discusses the configuration of Tinder, the most popular provider of mobile dating and the absence of visible verification mechanisms. The paper argues that things can become non-auditable through two mechanisms. Based on the two empirical sites, non-auditability can happen through an overload of auditable resources or, through the withdrawal of required resources. The paper discusses the consequences of this finding and suggests avenues for future research on non-auditability. While accounting scholars have extensively addressed the audit explosion and traced how audit practices have journeyed into ever more novel terrains, this paper discusses forms of escape from the value-subverting and reductive accounts incorporated in the audit society. It thereby points to conditions under which accounting ends.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-07-13
      DOI: 10.1108/QRAM-11-2021-0199
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Whereof one cannot speak … a comment on Vollmer (2019)

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      Authors: Christian Huber
      Abstract: The purpose of this paper is to provide a conceptual reflection based on the author’s personal research experience, reading of the literature and contact with the academic education of emerging scholars. In this reflection on the paper “Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory” (Vollmer, 2019), the author argues that the silences of the qualitative empirical management accounting research process may preclude research from understanding the silences of accounting practitioners and shape the trajectory of the discipline as a whole. The author presents a slightly exaggerated depiction of the qualitative empirical management accounting research process. From this, the author infers what impedes empirically studying unorthodox phenomena such as the silences of accounting practitioners. The author offers a critical perspective on the author’s own research process, using accounting silences as way of reflecting on the potential and limitations of empirical research. Finally, the author makes tentative suggestions for opening up the standard research process.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-07-05
      DOI: 10.1108/QRAM-11-2021-0206
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • 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)
       
  • 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 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)
       
  • Accounting, hybrids and hybridity – attending to the value dimension
           in institutional logics

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      Authors: Thomas Ahrens , Laurence Ferry
      Abstract: This study is concerned with the institutional value dimension in recent accounting research into hybrids and hybridity. Such research has been cognitively oriented and neglected the affective and emotional qualities of the values in which institutions are grounded. This study assumes that organisational members use accounting for instrumental reasons conditioned by objective facts. This study aims to offer new impetus to this literature by taking seriously the nature of institutional value. Essay combined with discussion of published work. Cognitive misinterpretations of institutional value underplay the force of institutions. One acts upon these not as a matter of cognitive choice but because of beliefs in deeply held values. In the extreme, the value possesses the actor not vice versa. However, because institutional values are ideal and abstract, they can never be fully and incontrovertibly achieved in practice. Certain practices, such as accounting, can come to stand in for the pursuit of the institutional value. In particular contexts, practicing accounting can come to be regarded as pursing institutional values, which makes it an institutional object. The explication of accounting as an institutional object can show the potential significance of accounting for institutional values, including hybrid values.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-09-30
      DOI: 10.1108/QRAM-07-2022-0113
      Issue No: Vol. 19 , No. 5 (2022)
       
  • Sustainability materiality research: a systematic literature review of
           methods, theories and academic themes

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      Authors: Simona Fiandrino , Alberto Tonelli , Alain Devalle
      Abstract: This systematic literature review (SLR) aims to examine the extent of academic knowledge of sustainability materiality research. There is no academic review of this field; therefore, this study aims to close this research gap. The paper systematically reviews the existing literature on sustainability materiality research. Papers were qualitatively classified and analysed in accordance with the theoretical underpinning, research methods and academic themes of sustainability materiality research. The findings of the review show that scholarly work on sustainability materiality has increased exponentially since the 2010s. In terms of research methods, scholars have examined sustainability using content analysis techniques and qualitative approaches. A common theoretical foundation was missing, but an increasing number of articles have been anchored to stakeholder theory. The academic themes have progressively enriched empirical evidence on the evaluation of materiality in sustainability information. This review can be useful as an academic basis to open avenues for strengthening theoretical and empirical research on new emerging issues regarding double materiality and dynamic materiality. This paper conducts the first SLR of academic knowledge on sustainability materiality research. Eight academic themes are proposed to classify sustainability materiality. Thus, it is an aid to future research in this area.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-09-26
      DOI: 10.1108/QRAM-07-2021-0141
      Issue No: Vol. 19 , No. 5 (2022)
       
  • Competing logics in budgeting in a university setting in Tanzania

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      Authors: Tausi Mkasiwa
      Abstract: This study aims to investigate how actors’ responses to competing logics (academic and business logics) in budgetary practices in a university setting in Tanzania were shaped by state pressure, market pressure and organizational characteristics (funding certainty and changes in university ownership) and how actors’ agency was exercised in enacting competing logics. The data for this study were collected from interviews, observations, informal discussions and document review. The data analysis processes were guided by institutional logic concepts and the role of actors’ agency. The findings demonstrate how academic logic traditionally subsisted in a university setting in which there was funding certainty. Changes in the university’s ownership resulted in funding uncertainty. Market and state pressure increased the intensity of funding uncertainty, which supported business logic. While market logic supported the emergence of business logic, state pressure altered the balance of the competing logics. University actors responded by selective coupling and compartmentalizing where both elements of academic and business logics were enacted. While managers prioritized business logic, academics prioritized academic logic. However, the role of agency was exercised in actors’ responses, subverting both academic and business logics. Managers should appropriately enact both elements of competing logics to avoid marginalization of some of the core university activities. In addition, profitable business ideas should be considered, identified, planned and implemented successfully. Moreover, there is a need to change the historically contingent and culturally situated environment when enacting competing logics. Furthermore, the state influence on universities should be considered to prevent unnecessary uncertainties in budgetary practices. The paper demonstrates how selective coupling and compartmentalizing strategies were used by actors to enact both elements of competing logics in budgetary practices in a university setting. It further shows how actors’ agency influenced and subverted competing logics. The paper, thus, responds to the recent calls to investigate the influence of institutional logics on control practices, and the role of actors in strategically handling different logics in developing countries (Damayanthi and Gooneratne, 2017; Argento et al., 2020; Anessi-Pessina et al., 2016; Grossi et al., 2020). It further suggests new analysis of academic and business logics in their context.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-08-15
      DOI: 10.1108/QRAM-10-2021-0186
      Issue No: Vol. 19 , No. 5 (2022)
       
  • Intersections of women’s identities in professional accountancy
           careers

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      Authors: Adriana Tiron-Tudor , Widad Atena Faragalla
      Abstract: This study aims to explore intersectional gender inequalities that exist in accounting organizations. A review of the literature, covering the period from 1990 to 2020, assesses the intersectionality of professional and social factors that shape inequalities in women’s professional accounting careers. This study presents the complex facets of women’s inequality in gendered accounting organizations. The results reveal that inequity persists in accounting organizations despite organizational changes. The findings highlight the relevance of further research in gendered organizations to capture the intersectionality of gender with other forms of inequality. This review informs professional organizations, accountants and company managers about the persistence of gender concerns in the accountancy profession in the last 30 years, despite stated accounting profession commitments to achieve gender equality, as promoted by United Nations Sustainable Development Goals. Moreover, some possible solutions are proposed. This study focuses on a complex and challenging issue, contributing to the literature by extending classical narrative literature. This study presents a structured view of the various intersections of professional and social characteristics that created inequalities and the suggested solutions.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-07-15
      DOI: 10.1108/QRAM-02-2021-0038
      Issue No: Vol. 19 , No. 5 (2022)
       
  • Coherence in the use of a performance measurement system and compatibility
           between institutional logics in public hospitals

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      Authors: Antonio Leotta , Daniela Ruggeri
      Abstract: This study aims to explore how the use of a performance measurement system (PMS) reflects the compatibility between institutional logics at different levels. It emphasises the centrality of institutional logics behind actors’ expectations. Drawing on pragmatic constructivism, the study assumes that a PMS is used coherently when it realises the values and beliefs of the actors involved. This requires that actors communicate and understand one another (communication coherence) and accept the PMS in use (value coherence). The study argues that a coherent use of a PMS reflects the compatibility between the institutional logics at the same (field levels) or different levels (field and societal levels). The empirical evidence comes from a large public hospital located in the south of Italy. The empirical results describe episodes that highlight how the coherence in the use of PMS reflects the compatibility of institutional logics at different levels and episodes where the compatibility can be hindered by problems in the coherent use of the PMS related to value and communication coherence. A lack of communication and value coherence is highlighted in the use of PMS as “compromising accounts”. The study sheds light on how coherence in the use of PMS reflects the compatibility between the institutional logics involved at different levels, suggesting that a focus on one prevailing logic must be avoided. The study extends logics compatibility beyond the field level to the societal level.
      Citation: Qualitative Research in Accounting & Management
      PubDate: 2022-07-13
      DOI: 10.1108/QRAM-08-2020-0123
      Issue No: Vol. 19 , No. 5 (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. 19 , No. 5 (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. 19 , No. 5 (2022)
       
  • Qualitative Research in Accounting & Management

    • Free pre-print version: Loading...

       
 
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