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This paper aims to integrate research on KM with the effectuation approach. This paper will add to the understanding of effectuation as a KM tool in the context of social entrepreneurial networks. Although researchers agree that the lack of resources is a structural point for the context of social entrepreneurship and that knowledge is crucial in social entrepreneurship, only few studies deal with trying to understand how resources and knowledge are obtained, transformed and managed. An effectual approach seems to be particularly appropriate to work on this subject.

A literature review leads to a theoretical model that is tested in a single-case study of a French entrepreneurial project.

The empirical study not only shows the legitimacy of using an effectual approach but also puts forward three concepts that enable a better understanding of the access to resources and knowledge and their use in the context of social entrepreneurship. This study contributes to the knowledge management literature in identifying the process of gathering and sharing external resources and knowledge through an effectual process led by the entrepreneur and by the network.

The results complement the extant KM literature on the following points: identify the cumulative and absorptive process of knowledge from the network, contributing to the question of KM for growth and corporate entrepreneurship; answer to the claim from Durst and Runar Edvardsson (2012) to develop a greater understanding of knowledge identification, storage and utilization in small businesses; add to the topics of knowledge sharing, knowledge transfer and knowledge creation; and show that stages of creating, identifying, sharing and absorbing knowledge from/with the network are embedded in an effectual approach.

The lack of resources should not lead the entrepreneur to a dead end, but rather invite him/her to better raise following questions: Who can help me to get the missing resource? How could I develop the project without these resources and knowledge? The entrepreneur is invited to search more flexibility in the making of the project, and to seek more support from the network. A second important implication is a guideline that can be followed by business incubators to give better advice and guidance to social entrepreneurs.

The paper links effectuation, KM and social entrepreneurship literatures. The identification of the role of the network in knowledge creation, identification and sharing is valuable for both researchers and practitioners.

This article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the main themes investigated and discussing potential further developments of the DA research agenda.

The present study builds on a systematic literature review of 186 research products indexed on Scopus, Web of Science and Google Scholar that were published between 2004 and 2019 in 55 accounting or non-accounting scientific journals and 14 books.

First, a content analysis of each contribution informs a classification in terms of research design, methodology, geographical setting and sector of analysis. Second, a bibliometric analysis provides several visual representations of the network of research products included in our review using bibliographic coupling, cooccurrence and coauthorship analyses. Third, and most importantly, the main narrative review discusses the development of the research strand on DA from the seminal works that introduced the topic, through the core of critical contributions inspired by the struggle between democracy and agonism, to the most recent contributions, in which new topics emerge and innovative methodologies are applied to the study of DA.

The main contribution of this manuscript is twofold. In addition to providing a systematic, bibliometric and narrative review of the evolution of nearly two decades of literature on DA, the present study is intended to collect ideas for further research and to discuss how the advent of new technologies and the peculiarities of various institutional contexts can shape the future research agenda on this critical form of accounting.

In recent years the role of business incubators (BIs) within the small-medium enterprise (SME) dimension has grown fast, supporting SMEs, especially during the early stage. For these reasons, this paper aims to investigate how BI supports entrepreneurs in the early stage and what specific instruments are used? What kinds of relations do start-ups use (RQ2)? Finally, the authors intend to explore the long-term influence of these relationships on the economic value of the start-ups (RQ3)?

The present paper is supported by a qualitative methodology of a single case study. To reach the declared goal in terms of relationship observation, the paper applies the CAOS model (Paoloni, 2021), an interpretative model useful for analysing the relational capital within the SME dimension.

This first explanatory research confirms the crucial role of the BI in the firm’s development process. Especially in the early stage, the knowledge transfer from the BI allows the start-up to overcome its main difficulties: the organizational aspect and finance capacity.

The limitation concerns the number of start-ups observed. Future lines of research will be focused on the study of other firms to acquire more data on the topic of BI programmes and start-ups.

The managerial implication refers to advancing knowledge and practice in the area of knowledge sharing actuated by BIs. The present work underlines the importance of relational capital as an intangible asset in the development of the younger company.

This paper contributes to two different fields: knowledge sharing by relational capital and gender studies.

This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications.

This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison.

This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting.

This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.

The purpose of this paper is to understand: how and why do experienced professionals, who perceive themselves as autonomous, comply with organizational pressures to overwork? Unlike previous studies of professionals and overwork, the authors focus on experienced professionals who have achieved relatively high status within their firms and the considerable economic rewards that go with it. Drawing on the little used Bourdieusian concept of illusio, which describes the phenomenon whereby individuals are “taken in and by the game” (Bourdieu and Wacquant, 1992), the authors help to explain the “autonomy paradox” in professional service firms.

This research is based on 36 semi-structured interviews primarily with experienced male and female accounting professionals in France.

The authors find that, in spite of their levels of experience, success, and seniority, these professionals describe themselves as feeling helpless and trapped, and experience bodily subjugation. The authors explain this in terms of individuals enhancing their social status, adopting the breadwinner role, and obtaining and retaining recognition. The authors suggest that this combination of factors cause professionals to be attracted to and captivated by the rewards that success within the accounting profession can confer.

As well as providing fresh insights into the autonomy paradox the authors seek to make four contributions to Bourdieusian scholarship in the professional field. First, the authors highlight the strong bodily component of overwork. Second, the authors raise questions about previous work on cynical distancing in this context. Third, the authors emphasize the significance of the pursuit of symbolic as well as economic capital. Finally, the authors argue that, while actors’ habitus may be in a state of “permanent mutation”, that mutability is in itself a sign that individuals are subject to illusio.

The purpose of this paper is to propose Neo-Durkheimian institutional theory, developed by the Durkheimian institutional theory, as developed by anthropologist Mary Douglas, as a suitable theory base for undertaking cross-cultural accounting research. The social theory provides a structure for examining within-country and cross-country actions and behaviours of different groups and communities. It avoids associating nations and cultures, instead contending any nation will comprise four different solidarities engaging in constant dialogues. Further, it is a dynamic theory able to take account of cultural change.

The paper establishes a case for using neo-Durkheimian institutional theory in cross-cultural accounting research by specifying the key components of the theory and addressing common criticisms. To illustrate how the theory might be utilised in the domain of accounting and finance research, a comparative interpretation of the different experiences of financialization in Germany and the UK is provided drawing on Douglas’s grid-group schema.

Neo-Durkheimian institutional theory is deemed sufficiently capable of interpreting the behaviours of different social groups and is not open to the same criticisms as Hofstede’s work. Differences in Douglasian cultural dialogues in the post-1945 history of Germany and the UK provide an explanation of the variations in the comparative experiences of financialization.

Neo-Durkheimian institutional theory has been used in a wide range of contexts; however, it has been little used in the context of accounting research. The adoption of the theory in future accounting research can redress a Hofstedian-bias in accounting research.

The present study aims to analyze the influence of stress, job satisfaction and work–life balance on auditors’ job performance and examine the moderating effect of telework on previous relationships.

The research data are collected through an electronic questionnaire with 322 Portuguese auditors. We used a partial least squares–structural equation model and fuzzy set quality comparative analysis to test our hypotheses.

There is a positive relationship between job satisfaction and job performance. Conflict, positively, and ambiguity, negatively (components of stress), influence job performance. Work–family conflict was shown to be equally impactful in decreasing auditors’ technical knowledge and ability, and this effect was amplified in the presence of telework. The results show the existence of a complex structure of configurational arrangements that are sufficient to achieve high job performance.

Audit firms need to pay attention to employees’ feelings related to their work since their well-being affects their job performance. In general, the teleworking context did not affect the relationships studied, which means that audit firms can enjoy its advantages without compromising audit quality.

The study contributes to the growing literature on the determinants of auditor performance. The inclusion of teleworking as a contingent factor is a theoretical innovation in auditing studies. The results emphasize the importance of researchers including the multi-method approach for a better understanding of the complex structure of configurations that are sufficient for job performance.

This paper aims to review potential areas for interdisciplinary research in auditing.

The paper reflects on the relevance of the findings from auditing research, and discusses an example from medical research. The medical example highlights how unexpected results can lead to surprising research findings. The paper then examines the areas in which further auditing research should be most valuable.

Auditing research is generally based on practical problems. It can be qualitative, quantitative, use mixed methods or be interdisciplinary. There are examples of each of these, including interdisciplinary research that has contributed to the auditing literature. The paper describes areas in which future research in auditing is likely to be valuable. These include research in developing countries, smaller entities and other settings that have not been widely researched; research in the public sector, including the impact of armchair auditors; research about the place of auditing in corporate governance; and research about the function of auditing in confirming earlier unaudited announcements.

Standard setters are becoming more aware of research and more likely to make evidence-based decisions about auditing standards.

The paper evaluates existing research and provides suggestions for future research.