Qualitative Research in Accounting & Management: Volume 15 Issue 1

Accounts of the future: A multiple-case study of scenarios in planning and management control processes

Tommaso Palermo

This paper aims to examine the design and use of scenarios in planning and management control processes.

Rejection, reproduction and reshaping – a field study on global budget control practices in multinational companies

Julia Kornacker, Rouven Trapp, Katharina Ander

The purpose of this paper is to advance the understanding of the “globalisation” of management control systems (MCSs) by investigating whether and why budget control structures…

Investments in power generation in Great Britain c.1960-2010: The role of accounting and the financialisation of investment decisions

Liz Warren, Martin Quinn, Gerhard Kristandl

This paper aims to explore the increasing role of financialisation on investment decisions in the power generation industry in Great Britain (GB). Such decisions affect society…

Managerial attitudes towards the incompleteness of performance measurement systems

Syrus Islam, Ralph Adler, Deryl Northcott

Performance measurement systems (PMSs) are at the heart of most organisations. The aim of this study is to examine the attitudes of top-level managers towards the incompleteness…

Understanding the recruitment and selection processes of management accountants: An explorative study

Lauri Lepistö, Eeva-Mari Ihantola

This paper aims to focus on the recruitment and selection processes of management accountants to enhance the understanding of how employers form perceptions of a suitable…

Usefulness of enterprise risk management in two banks

Roy Liff, Gunnar Wahlstrom

The purpose of this paper is to investigate how the management control system, the bank’s control package, influences opinion about the usefulness of risk measurement (RM) in…