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Merchant and Van der Stede (2006) produced a comprehensive analysis of 24 years (1981–2004) of field-based accounting research. This study aims to analyse how the publication of field research in accounting has changed since 2005. In addition, it aims to analyse contributions from specific individuals, institutions and countries, and whether the field studies have contributed to accounting research and textbooks.

The authors identified and classified 1,115 field-based accounting articles published in 14 accounting journals from 2005 to 2022 to uncover any changes. Thereafter, bibliometric analysis was conducted using data from SciVal.

The results show several significant changes. Firstly, the growth of field studies has more than trebled as nearly all journals published at least some field studies. Secondly, field research is no longer as confined to management accounting as before. It is gaining increasing traction in auditing, financial accounting and corporate social responsibility (CSR). Thirdly, while interview-based accounting research was clearly the most popular, the fastest growth was seen in mixed-methods non-management accounting research. While public sector management control case studies and content analysis of CSR were the most popular topics of interview-based studies, audits were the most popular topic in mixed-methods research. Authors based in large universities in large English-speaking countries have been most productive, followed by authors based in Europe and Asia. Based on citation analysis, the field studies have contributed to academic research substantially more than to textbooks.

An analysis of changes and trends improves the understanding of what has happened in accounting research and the development over time.

The aim of the paper is to understand and define how the polyphony of management is constructed in interaction and to describe this through concrete management meeting cases. Polyphony refers to the diverse voices of various organization members, and how these voices are present, disclosed and utilized in management.

The study is based on the social constructionist and discursive perspectives of management, which question the traditional, individualistic approaches of management. The issue was examined through a qualitative case study by analysing the micro‐level management discourse in three healthcare organizations.

Discursive practices that enhance or inhibit polyphony are often unnoticed and unconscious. Key moments of management discourse are an example of unconscious mundane practices through which members of organizations construct the reality of management.

The empirical results are locally contextual. In the future, research will be able to apply the approach to diverse contexts as well as link micro‐level discourses to the construction of broader health and social management discourses.

The paper increases the understanding of how to enhance participation and staff contribution, and how to utilize the knowledge of all members of the organization.

Both managers and other staff members are fully involved in the social construction of management. Micro‐level discourse should be paid attention to in management work as well as in the education of managers and staff.

The study increases the understanding of micro‐level issues of management and challenges the conventional, taken‐for‐granted assumptions behind organization and management theories.

Loyalty membership is widely used as a marketing strategy to secure customer’s loyalty in many business sectors. The purpose of this paper is to focus on loyalty membership of customer in Malaysian luxury hotels, specifically, in the capital city of Kuala Lumpur, Malaysia by looking into the perceived value of economic, interaction and psychological needs.

Quantitative cross-sectional research was conducted to explore the feedback from customers who have loyalty membership with a luxury hotel. Surveyed data of 489 respondents were analysed using confirmatory factor analysis and structural equation modelling.

There is a significant positive relationship between the psychological needs and perceived value. The relationship between the perceived value and customer’s loyalty is also significant and positive. However, there is no significant relationship between the economic value and the interaction constructs with the perceived value. The perceived value functions as a mediator for the economic value, interaction and psychological needs in respect of customer’s loyalty.

Hotel management should prioritise addressing the elements of psychological needs to enhance the perceived value from the customers’ perspective. The strength of the perceived value indirectly stimulates customer’s loyalty to a hotel, followed by the interaction and economic value from the customer value perspective to ensure customer’s loyalty.

This research highlights on how customers can be secured by a luxury hotel chain through a loyalty membership strategy. The knowledge generated from this research is expected to provide insights to practitioners on how to enhance their loyalty membership marketing strategy.