Qualitative Research in Accounting & Management: Volume 19 Issue 4

Qualitative research on financial accounting – an emerging field

Darlene Himick, Gustav Johed, Christoph Pelger

The purpose of this Editorial is to reflect on the potentials and challenges of qualitative research in financial accounting and introduce the four papers included in this Special…

Current value as relational becoming: the case of goodwill impairment testing

Berit Hartmann

The purpose of this study is to shed light on the tools, processes and negotiations involved in the formation of acceptable current values in the context of goodwill impairment…

The localised accounting environment in the implementation of fair value accounting in Indonesia

Bernadia Linggar Yekti Nugraheni, Lorne Stewart Cummings, Alan Kilgore

This case study aims to investigate the role of actors in the implementation of fair value standards in an emerging country, Indonesia.

The politics of profit production

Thomas Carrington, Gunilla Eklöv Alander

This paper aims to analyze the process of producing a reported profit number to understand how different actors overcome the tensions arising from the often conflicting value…

Symbolic or substantive change? How a Malaysian palm oil company managed sustainability issues in words and deeds

Saidatul Nurul Hidayah Jannatun Naim Nor Ahmad, Azlan Amran, A.K. Siti-Nabiha

This paper aims to explore how a Malaysian palm oil company responded to the pressure for change towards sustainability in their sustainability reporting of negative incidents and…