Qualitative Research in Accounting & Management: Volume 19 Issue 2

My self-reflection on the importance of Michael Power’s book The Audit Society to my research and interest in auditing

Peter Skaerbaek

The purpose of this paper is to explore the implications that Power’s book had to the author’s research in public sector auditing.

The performativity of accounting: advancing a Posthumanist understanding

Ed Vosselman

The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian…

Corporate social responsibility disclosures and reputation risk management post the banking royal commission: a study of the big four banks

Sumit Lodhia, Nicole Angela Mitchell

This study aims to explore the use of corporate social responsibility (CSR) disclosures by the “Big Four” Australian banks post the banking royal commission (BRC) to manage their…

Managing institutional complexity in a state-owned enterprise – the role of explicated values and other management controls

Idun Garmo Mo

The purpose of this paper is to investigate efforts to manage institutional complexity in a state-owned enterprise, the roles of explicated values in these efforts and how these…

Concept maps and visualisation as a means of triangulation in management accounting and control research

Antje Bruesch, Martin Quinn

Interpretive research in management accounting and control provides rich insights from empirically based studies, but it has been criticised for lacking generalisability and…

Audit society goes viral: the rise of the online auditor

Ingrid Jeacle, Chris Carter

This paper aims to consider the impact of Michael Power’s (1997) Audit Society thesis for understanding the rise of audit logics in the virtual world.