Qualitative Research in Accounting & Management: Volume 21 Issue 2

Accounting as a means to legitimacy: the case of internally generated intangibles

Simon Lundh, Karin Seger, Magnus Frostenson, Sven Helin

The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports.

Managerial conception of integrating sustainability into management control systems: evidence from Sri Lankan manufacturing companies

Udani Chathurika Edirisinghe, Md Moazzem Hossain, Manzurul Alam

This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing…

Discourse analysis on sustaining the maieutic role “when management accounting goes digital”

Vesa Tiitola, Tuomas Jalonen, Mirva Rantanen-Flores, Tuomas Korhonen, Johanna Ruusuvuori, Teemu Laine

This paper aims to explore how the maieutic role of management accounting (MA) can be sustained in the context of MA digitalization.

Towards an institutional understanding of risk-based management controls: evidence from a developing market

Abdelmoneim Bahyeldin Mohamed Metwally, Ahmed Diab

In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from…

Perceived effects of key audit matters reporting on audit efforts, audit fees, audit quality, and audit report transparency: stakeholders’ perspectives

Md Khokan Bepari, Shamsun Nahar, Abu Taher Mollik

This paper aims to examine the perspectives of auditors, regulators and financial report preparers on the effects of key audit matters (KAMs) reporting on audit effort, fees…

Institutionalisation of sustainability reporting in Pakistan: the role of field-configuring events and situational context

Zeeshan Mahmood, Zlatinka N. Blaber, Majid Khan

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.