Qualitative Research in Accounting & Management: Volume 20 Issue 2

Long-term alterations of ERP systems: lasting through relinquishment and regeneration

Claire Dambrin, Bénédicte Grall

This paper highlights how technical devices last in organizations. Instead of focusing on the usual implementation or short-term post-implementation phases, this study aims to…

A methodological framework for theoretical explanation in performance management and management control systems research

Jan A. Pfister, Peeter Peda, David Otley

The purpose of this paper is to reflect on how to apply the abductive research process for developing a theoretical explanation in studies on performance management and management…

Change agents’ enactment of management control systems: shaping strategic change in a telecommunications organisation

Umesh Sharma, Alan Lowe

This paper aims to use a perspective informed by practice theory to examine the influence of change agents in enacting management control systems (MCS) in the process of shaping…

Auditors’ search for meaningfulness in sustainability assurance work

Camille Gaudy, Bertrand Malsch

This study aims to examine auditors’ search for meaningfulness in sustainability assurance (SA) work.

Probity or performance? 150 years of public expenditure reform, UK Defence 1850-2000

Andrea Bernardi, Brian Hilton

This paper analyses public sector accounting and organisation reforms, focusing on the departments in charge of defence, military procurement and war between 1850 and 2000 in…