Qualitative Research in Accounting & Management: Volume 14 Issue 1

Time-driven activity-based costing: Designing a model in a Portuguese production environment

Rúben Silva Barros, Ana Maria Dias Simões da Costa Ferreira

By designing a pilot time-driven activity-based costing (TDABC) model, this study aims to examine in depth the suitability and the complexity of TDABC in a manufacturing company.

Dynamic and static pricing in open-book accounting

Daniel Ellström, Martin Hoshi Larsson

The purpose of this paper is to understand differences between open-book accounting (OBA) using static prices and OBA using dynamic prices. The authors identify how these…

The role of organizational culture in the adoption of customer profitability analysis: a field study

Matthew Fish, William Miller, D’Arcy Becker, Aimee Pernsteiner

The purpose of this paper is to examine the role of organizational culture as a company migrates through a four-stage model for designing a performance measurement system (PMS…

A dramaturgical accounting of cooperative performance indicators

Lawrence T. Corrigan, Daphne Rixon

Electric cooperatives may be seen as an alternative form of organizing in the shadow of investor-owned utilities. They are presumed able to meet financial challenges while…

Writing write-downs: the rhetoric of goodwill impairment

Niklas Sandell, Peter Svensson

The aim of this paper is to study the rhetoric of goodwill impairment, more specifically rhetoric, as it is constructed in the form of accounts (i.e. statements that explain…