Qualitative Research in Accounting & Management: Volume 12 Issue 1

Implementing performance measurement systems: Indonesian local government under pressure

Rusdi Akbar, Robyn Ann Pilcher, Brian Perrin

This paper aims to explore the perceived drivers behind the implementation of performance measurement systems (PMSs) in Indonesian local government (ILG). It analytically assesses…

Enhancing the transparency of accounting research: the case of narrative analysis

Ivo De Loo, Stuart Cooper, Melina Manochin

This paper aims to clarify what ‘narrative analysis’ may entail when it is assumed that interview accounts can be treated as (collections of) narratives. What is considered a…

Cost consciousness: conceptual development from a management accounting perspective

Santiago Velasquez, Petri Suomala, Marko Järvenpää

This paper aims to take note of the need to better understand cost consciousness from a management accounting perspective and serves as an exploratory study striving to analyze…

Creating an identity for a heterogeneous system in health care

Hannele Kantola

This paper aims to discuss the implementation process for the new diagnosis-related groups (DRG) accounting system in the health-care sector, and the struggle to gain acceptance…

Announcement of new Co-Editor for QRAM

Deryl Northcott