Qualitative Research in Accounting & Management: Volume 18 Issue 1

The role of management controls in managing heterogeneous interests during extreme situations: the Swedish migrant crisis in 2015

Martin Carlsson-Wall, Adrian Iredahl, Kalle Kraus, Mats Wiklund

This paper aims to explore the role of management controls in managing heterogeneous interests during extreme situations.

The accounting meta-metaphor of the Hollow Men by T. S. Eliot

Alistair M. Brown

Using the theory of sensibility and McClelland et al.’s (2013) metaphorical analysis, this study aims to analyse the accounting metaphors and meta-metaphor of The Hollow Men, a…

The influence of institutional pressures on the implementation of a performance measurement system in an Egyptian social enterprise

Loai Ali Zeenalabden Ali Alsaid, Charles Anyeng Ambilichu

This study aims to explore the influence of field-level funding pressure and resource dependency on conflicting institutional logics in implementing a new performance measurement…

Management accounting use in micro and small enterprises

Tonatiuh Najera Ruiz, Pablo Collazzo

The purpose of this paper is to explore if and how micro and small firms apply management accounting (MA) techniques.

Making sense of cost-consciousness in social work

Per Nikolaj Bukh, Karina Skovvang Christensen, Anne Kirstine Svanholt

This paper aims to explore how the introduction of new accounting information influences the understandings of cost-consciousness. Furthermore, the paper explores how managers use…

Data analytics by management accountants

Gary Spraakman, Cristobal Sanchez-Rodriguez, Carol Anne Tuck-Riggs

This paper aims to understand how the tasks of management accountants (MA) are affected by data analytics (DA).

Public budgetary roles in Iran: perceptions and consequences

Farzaneh Jalali Aliabadi, Graham Gal, Bita Mashyekhi

This study aims to examine the public budgeting process in the higher education and research sectors of Iran. It focuses on the actors’ budgetary roles and uses their perspectives…