Qualitative Research in Accounting & Management: Volume 15 Issue 4

Exploring management accountants’ role conflicts and ambiguities and how they cope with them

Seán Byrne, Bernard Pierce

The aim of this study is to explore the nature of the expectations of operations managers (OMs) and the enacted roles of management accountants (MAs) and to understand how MAs…

Biodiversity reporting and organised hypocrisy: The case of the South African food and retail industry

Warren Maroun, Kieran Usher, Hafsa Mansoor

This study aims to examine biodiversity reporting by South African food producers and retailers. It not only draws attention to the disconnect between reporting on an important…

Using calculations in the early phase of strategic capital investment projects – insights from the mining industry

Bo Karlsson, Monika Kurkkio

The purpose of this paper is to identify and describe how calculations are used in the early phase of strategic capital investment projects (SCIPs) in the mining context and…

Public accountability reform in a Nigerian ministry

Waziri Sulu-Gambari, Anne Stafford, Pamela Stapleton

This paper aims to address the gap within the public accountability literature with regard to emerging economies and add to knowledge about how accountability is understood and…

Reassessing and refining theory in qualitative accounting research: An illustrative account of theorizing

Lynda C. Taylor

This paper focuses on the role of theory in the process of doing qualitative accounting research. It discusses the role of theory in qualitative accounting studies, and provides…

Management accounting routines: a framework on their foundations

Martin Quinn, Martin R.W. Hiebl

Recent research provides useful insights on management accounting routines, yet little is written on their foundations. In particular, factors which may contribute to eventual…