Qualitative Research in Accounting & Management: Volume 21 Issue 5

Performance management in the prosocial market economy: a new paradigm for economic performance and sustainability

Jan A. Pfister, David Otley, Thomas Ahrens, Claire Dambrin, Solomon Darwin, Markus Granlund, Sarah L. Jack, Erkki M. Lassila, Yuval Millo, Peeter Peda, Zachary Sherman, David Sloan Wilson

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests…

Seizing overflows: exploring how accounting becomes emancipatory

Åsa Plesner

Through an in-depth case study, this paper aims to investigate how workplace struggles can meaningfully change management accounting practices.

Sustainability-oriented targets in executive compensation – symbolic measures or significant catalyst for a sustainable transition?

Alexander Hofer, Ewald Aschauer, Patrick Velte

This study aims to analyse the motivations and underlying assumptions of decision makers driving the adoption of sustainability-oriented targets in executive compensation (SCTs…

Defiance as an image restoration strategy: refining the reputation risk management framework

Milind Sathye

This study aims to develop an understanding of strategies used by two major banks in Australia to manage reputation risk after court proceedings were initiated by the government…

The institutionalisation of XBRL in a developing capital market: the Indonesian regulators’ and filers’ perspective

Fitri Amalia, Ogan Yigitbasioglu, Stuart Tooley

Drawing on institutional theory analytical perspectives of theorisation and translation, this study aims to explore the institutionalisation of eXtensible Business Reporting…

Utilisation of voluntary disclosure via social media as a strategic response to COVID-19

Justin Stevenson, Maryam Safari, Huan Vo-Tran, Naomi Whiteside

This study aims to investigate the use of voluntary disclosure on mainstream social media platforms to examine strategic responses to the COVID-19 pandemic. It examines the…

Three approaches to interviews: tell me about you, them, “fictitious” others

Belinda Luke

The purpose of this paper is to examine different approaches to framing interviews from the planning stage of interview design, drawing on Goffman’s (1974) notion of frame…

Navigating the PhD journey: a collective consideration of junior academics in qualitative accounting and management research

Kai DeMott, Nathalie Repenning, Fanny Almersson, Gianluca Chimenti, Gianluca F. Delfino, Nelson Duenas, Cecilia Fredriksson, Zhengqi Guo, Thomas Holde Skinnerup, Leonid Sokolovskyy, Xiaoyu Xu

The purpose of this paper revolves around the informal coming together of various doctoral students in the area of qualitative accounting and management research and the attempt…