Qualitative Research in Accounting & Management: Volume 19 Issue 1

Paper development in qualitative accounting research: bringing social contexts to life

Thomas Ahrens

Expanding on an invited talk at the 1st Paper Development Workshop of the Qualitative Management Accounting Research Group, the purpose of this study is to offer some suggestions…

The implementation of activity-based costing by a local government: an actor-network theory and trial of strength perspective

Maurice Gosselin, Marc Journeault

Some public sector organizations have decided to implement activity-based costing (ABC), a new cost calculation device and management accounting innovation initially designed for…

Shifting identities in the public sector: portraying the “new” public manager in the Italian setting

Rosanna Spanò, Andrea Tomo, Lee D. Parker

This paper aims to understand how training programs fostering discourses centred on individuals’ identity construction may turn resistance into a generative and enabling force to…

Situated rationalities and management control change – an empirical note on key actors, situated rationalities and generalised practices

Julie Bertz, Martin Quinn

This paper aims to offer an incremental contribution, augmenting the notion of situated rationality as proposed by terBogt and Scapens (2019). Through insights from empirical…

Reaching up and out: the audit society

Crawford Spence, Dorothy Toh

This paper aims to show how The Audit Society was oriented towards, not just accounting scholars but also towards social scientific enquiry more broadly.

The auditing profession and the key audit matter reporting requirement

Dessalegn Getie Mihret, Monika Kansal, Mohammad Badrul Muttakin, Tarek Rana

This study aims to examine the setting of International Standards on Auditing (ISA) 701 on disclosing key audit matters (KAMs) to explore the role of standard setting in…