Qualitative Research in Accounting & Management: Volume 2 Issue 1

Value creation logics and the choice of management control systems

Norman T. Sheehan, Ganesh Vaidyanathan, Suresh Kalagnanam

Most, if not all, management control tools were formulated for firms employing an industrial value creation logic (i.e., Ford, McDonald’s, and Wal‐Mart). We argue that given the…

Contractual governance for sustainable service

Bo Enquist, Mikael Johnson, Carolina Camén

What is contractual governance in a scenario of performance management? When approached from a static viewpoint, contracting is largely connected with the securing of resources…

Exploring the reward preferences for middle level managers

George Kominis, Clive R. Emmanuel

Managerial motivation depends, in part, on the perceived value or attractiveness of the rewards offered to the manager. This perception‐based study provides empirical evidence of…

Construct measurement of evaluative style: a review and proposal

Jan Noeverman, Bas A.S. Koene, Roger Williams

This paper focuses on the need to revise the conceptualisation and measurement of evaluative style in future Reliance on Accounting Performance Measures (RAPM) research. Based on…

Relational systems between actors in the face of management control’s contradictory injunctions

Fabienne Oriot

Many French organisations have recently chosen to decentralise their management control systems, extending them into the middle‐management level. This “irrigation” of management…