Qualitative Research in Accounting & Management: Volume 16 Issue 1

Integration as unrealised ideal of ERP systems: An exploration of complexity resulting from multiple variations of integration

Henk-Jan van Roekel, Martijn van der Steen

This paper aims to uncover how implementation practices affect the unfolding of integration as the ideal of an enterprise resource planning (ERP) system. In this way, the authors…

Implementation of target cost management in a non-Japanese environment

Norhafiza Baharudin, Ruzita Jusoh

Drawing from dynamic capability theory, this paper aims to examine the implementation of target cost management (TCM) in a non-Japanese environment.

The paradox of embedded agency from a strong structuration perspective: An illustrative case study of resistance to change in budgeting processes

Ahmed Othman Rashwan Kholeif, Lisa Jack

This paper aims to use Stones’ strong structuration theory (SST) that combines Giddens’ duality and Archer’s analytical dualism to deal with the paradox of embedded agency…

Control practices in a traditional industry in Sri Lanka: an institutional logics perspective

Rochelle Wimalasinghe, Tharusha N. Gooneratne

The purpose of this paper is to explore the co-existence of multiple logics, resulting complexities and their implications on control practices within a traditional industry…

A practice-based approach to collective decision-makingin pricing

Sof Thrane, Martin Jarmatz, Michael Fetahi Laursen, Katrine Kornmaaler

The purpose of this paper is to analyze price decision-making through a practice-based approach. The paper investigates the micro-level practices used to arrive at sales price…

Meeting up for management control: bracketing interaction in innovation development

Sirle Bürkland, Frederik Zachariassen, João Oliveira

The purpose of this paper is to examine meetings as a form of meta-practice and investigate their role related to management control of innovation development.