Qualitative Research in Accounting & Management: Volume 13 Issue 1

The MCS package in a non-budgeting organisation: a case study of Mainfreight

Winnie O’Grady, Chris Akroyd

Budgets are commonly viewed as a central component of management control systems (MCS). The beyond budgeting literature argues that managers can develop other controls to replace…

Enabling characteristics of new budgeting practice and the role of controller

Tiina Henttu-Aho

This paper aims to investigate the emergence of the enabling characteristics of new budgetary practices and their implications for the role of controller.

The struggle to fabricate accounting narrative obfuscation: An actor-network-theoretic analysis of a failing project

Brian A. Rutherford

The purpose of this paper is to analyse the accounting research project concerned with accounting narrative obfuscation, focusing on the translation of the concept of readability…

A comment on “The struggle to fabricate accounting narrative obfuscation: an actor-network-theoretic analysis of a failing project”

Gerard William Stone, Lee Parker

The purpose of this paper is to provide a comment on “The struggle to fabricate accounting narrative obfuscation: An actor-network-theoretic analysis of a failing project” by…

A response to Stone and Parker

Brian A. Rutherford

To respond to the comment by Stone and Parker on my paper “The struggle to fabricate accounting narrative obfuscation: An actor-network-theoretic analysis of a failing project”.

Coordination under uncertainty: A sensemaking perspective on cross-functional planning meetings

Lukas Goretzki, Martin Messner

This paper aims to examine how managers use planning meetings to coordinate their actions in light of an uncertain future. Existing literature suggests that coordination under…