Qualitative Research in Accounting & Management: Volume 13 Issue 2

The social consequences of control: accounting for indentured labour in Fiji 1879-1920

Umesh Sharma, Helen Irvine

This is a study of the social consequences of accounting controls over labour. This paper aims to examine the system of tasking used to control Indian indentured workers in the…

On the (re)construction of numbers and operational reality: A study of face-to-face interactions

Gun Abrahamsson, Hans Englund, Jonas Gerdin

This paper aims to examine the mobilization of management accounting (MA) numbers and metrics in social interactions. The purpose is to develop a model of how and why managers…

What makes accounting information timely?

Cecilia Gullberg

The purpose of this paper is to illustrate and analyse how the concept of timely accounting information can be understood as the interplay between material and social elements, to…

Information technology and diffusion in the New Zealand public health sector

Nirmala Nath, YuanYuan Hu, Chris Budge

The purpose of this paper is to identify the influential agents that led to the successful acceptance and diffusion of the Concerto clinical workstation at the Northern District…

What can(not) a flat and local structuration ontology do for management accounting research?: A comment on Coad, Jack and Kholeif

Hans Englund, Jonas Gerdin

The purpose of this paper is to provide a commentary on “Structuration theory: reflections on its further potential for management accounting research”, a paper by Coad et al.