Quality in qualitative management accounting research

Abstract

Purpose

The purpose of this article is to demonstrate how the quality of Qualitative Research in Accounting & Management (QRAM) is manifested through the conceptualization of knowledge about functioning actions that are applicable for local management accounting practices.

Design/methodology/approach

Drawing on language game theory and pragmatic constructivism, the paper analyzes the “practice doing” embedded in key language games of the case descriptions of three articles on intra-organizational buyer-supplier relations published in QRAM with the aim of revealing how they contribute to the development of a performativity in management accounting topos that integrates facts, possibilities, values and communication.

Findings

The analysis documents that the three QRAM articles on inter-organizational cost management make a common contribution to the knowledge related to what to do to make functional actions within the practice of inter-organizational cost management. Together, the articles provide conceptual rigour with a complexity in content that can encompass the four dimensions of integration.

Research limitations/implications

In providing a framework for analyzing practice relevance, the paper has implications for contemporary discussions on doing research that is relevant for practice.

Originality/value

The paper provides novel insight into the analysis of quality in management accounting research. Additionally, it provides a framework for reflecting on the accumulation of practice-relevant knowledge and identifying areas requiring more research.

Citation

Nørreklit, H. (2014), "Quality in qualitative management accounting research", Qualitative Research in Accounting & Management, Vol. 11 No. 1, pp. 29-39. https://doi.org/10.1108/QRAM-02-2014-0014