Qualitative Research in Accounting & Management: Volume 18 Issue 2

Calculative regimes in the making: implementation and consequences in the context of Austrian public universities

Michael Habersam, Martin Piber, Matti Skoog

This study aims to answer the research question of how a calculative regime for public universities is implemented, how and under which conditions its symbolic use emerges and…

“Measuring up”: a systematic literature review of performance measurement in Australia and New Zealand local government

Mary C. Johnsson, Matthew Pepper, Oriana Milani Price, Lauren P. Richardson

Measurement practices have long been considered vital for informing the management of performance in organisations. Their application to local governments is a more recent, yet…

Putting members in the centre: examining credit union accountability as member-based social enterprises

Antonius Sumarwan, Belinda Luke, Craig Furneaux

This paper aims to explore how accountability to members is practised within credit unions. In particular, this study examines formal and informal practices and underlying…

The fate of the balanced scorecard: alternative problematization and competing networks

Tharusha N. Gooneratne, Zahirul Hoque

This paper aims to report on an empirical investigation of the fate of the balanced scorecard (BSC) approach in an organization.

Constructing constructivism in management accounting education: reflections from a teaching cycle with innovative learning elements

Kelum Jayasinghe

This study aims to address the possibility of integrating some elements of the “radical constructivist” approach to management accounting teaching. It answers the following two…