Qualitative Research in Accounting & Management: Volume 11 Issue 4

Qualitative research in accounting: the North American perspective

Richard Baker

The purpose of this Special Issue of Qualitative Research in Accounting & Management is to focus on qualitative research in accounting from a North American perspective. The goal…

Between a rock and a hard place: How tax practitioners straddle client advocacy and professional responsibilities

Tim Fogarty, David A. Jones

This article aims to review qualitative research on tax practitioners. US tax professionals have always found themselves in a uniquely ambiguous position. Unlike auditors, the…

Neoliberalism, crises and accusations of fraud: a vicious circle of reinforcing influences?

Henri Guénin-Paracini, Yves Gendron, Jérémy Morales

– This paper aims to better understand why neoliberal governance is so resilient to the crises that frequently affect all or part of the economy.

Strategy, IT and control @ eBay, 1995-2005: The management control system (MCS) as consumer product

Dan N. Stone, Alexei N. Nikitkov, Timothy C. Miller

This paper aims to adapt Simons’ (1995b) theory of the role of information technology (IT) in shaping and facilitating the levers of control (i.e. the Levers of Control Applied to…

What qualitative research can tell us about performance management systems

Bruno Cohanier

This paper aims to focus on the use of qualitative research methods to gain a better understanding of the performance management system (PMS) of one of the largest retailers in…

A participant observation study of the resolution of audit engagement challenges in government tax compliance audits

Rick Stephan Hayes, Richard Baker

The aim of this paper is to extend the prior auditing literature by examining audit engagement challenges arising during government tax compliance audits. The prior auditing…