Qualitative Research in Accounting & Management: Volume 17 Issue 4

Top managers’ formal and informal control practices in product innovation processes

Wen Pan Fagerlin, Eva Lövstål

This study aims to understand the formal and informal practices of top managers as they seek to control product innovation processes and how the style of control used differs…

Improvised routines driving best practices: investing in disobedience

Joseph A. Gerard

The purpose of this paper is to examine different processes four organizations use to achieve best practices. There is an apparent contradiction between projects designed to…

Managers’ incentives and disincentives to engage with integrated reporting or why managers might not adopt integrated reporting: an exploratory study in a nascent setting

Jannik Gerwanski

Despite its envisaged benefits, integrated reporting (IR) has yet to achieve its “breakthrough”, especially among small- and medium-sized enterprises (SMEs). This study aims to…

University budgeting: internal versus external transparency

Maria C. Conesa Carril, Nieves Gómez Aguilar, Manuel Larrán Jorge

The analysis intends to clarify whether higher education institutions place as much value on internal transparency as on external transparency. This study aims to analyze the…

When spaces collide: exploring the dual responsibilities of operations managers

Amanda Curry, Anders Hersinger

The purpose of this paper is to explore the ways in which notions of space, constituted by management accounting and operations, interact, conflict and are understood by…

The institutionalization of management control systems in a family firm

Marcelo S. Pagliarussi, Michel A. Leme

This study aims to understand how family values, family managers and non-family managers influence the institutionalization of management control systems in family firms.

Interplay between labour dynamics, accounting and accountability practices during the rise of a political logic: an Egyptian case study

Ahmed Abdelnaby Ahmed Diab

The purpose of this study is to provide a political explanation of management, accounting and control (MAC) practices in a traditional and unstable African setting. This was done…