Qualitative Research in Accounting & Management: Volume 17 Issue 3

Investigation of communication in budgetary accountability routines

Jean-Claude Mutiganda, Giuseppe Grossi, Lars Hassel

This paper aims to analyse the role of communication in shaping the mechanisms of accountability routines.

Conferred ownership: approval of financial statements by small charities

Jane Thompson, Gareth G. Morgan

The purpose of this paper is to investigate how trustees of small English registered charities understand and own the reporting and accounting requirements with which their…

Local implementation of global accounting reform: evidence from a developing country

Mahmud Al Masum, Lee D. Parker

While the world-wide adoption of international financial reporting standards (IFRS) aims to eliminate differences in national accounting standards between countries, the…

Management accountants’ role and coercive regulations: evidence from the Italian health-care sector

Chiara Oppi, Emidia Vagnoni

This paper aims to investigate the consequences of the coercive regulations for performance measurement and comparability that strengthened regional health authority’s control…

Controlling outsourced management accounting to build legitimacy

Sinikka Lepistö, Justyna Dobroszek, Lauri Lepistö, Ewelina Zarzycka

This paper aims to explore controls within an inter-organisational relationship involving outsourced management accounting services from the contractor’s perspective.

Performance in neo-liberal doctorates: the making of academics

Cynthia Courtois, Maude Plante, Pier-Luc Lajoie

This study aims to better understand how academics-in-the-making construe doctoral performance and the impacts of this construal on their positioning in relation to doctoral…