Qualitative Research in Accounting & Management: Volume 14 Issue 3

A qualitative analysis of capital budgeting in cotton ginning plants

Afonso Carneiro Lima, José Augusto Giesbrecht da Silveira, Fátima Regina Ney Matos, André Moura Xavier

To analyze capital budgeting practice in a group of small cotton ginning firms in Brazil. The study aims at describing how investment decision-making in the agribusiness context…

Enterprise systems, business process management and UK-management accounting practices: Cross-sectional case studies

Sameh Ammar

This paper aims to address the extant and arguable role of enterprise systems (ES) in relation to management accounting practices (MAPs) through an inclusion relative neglect…

The importance of trust for inter-organizational relationships: A study of interbank market practices in a crisis

Alexander Rad

This paper aims to examine interbank market practices in a crisis to understand the importance of trust in dealing with control problems and managing risk in inter-organizational…

Waiting time targets and informal professional networks in English NHS

Pinar Guven-Uslu

This paper examines the relationship between key actors in an organisation and informal professional networks. It uses pragmatic constructivism (PC) as a research paradigm…

How management accountants exert influence on managers – a micro-level analysis of management accountants’ influence tactics in budgetary control meetings

Simone Mack, Lukas Goretzki

This paper aims to examine how remote (i.e. global, regional or divisional) management accountants communicate in interpersonal contacts with operational managers when trying to…