Qualitative Research in Accounting & Management: Volume 20 Issue 4

Exploring accountant’s involvement in circular economy: experiences and perspectives of practitioners

Anwar Halari, Marijana Baric

Transitioning to a circular economy (CE) requires efforts from a broad range of stakeholders; however, the role of accountants within this remains inconspicuous. Taking individual…

Stakeholder accountability in the era of big data: an exploratory study of online platform companies

Beatrice Amonoo Nkrumah, Wei Qian, Amanpreet Kaur, Carol Tilt

This paper aims to examine the nature and extent of disclosure on the use of big data by online platform companies and how these disclosures address and discharge stakeholder…

States of responds to conflicting institutional logics: power dynamics and the role of management reports

Celina Gisch, Bernhard Hirsch, David Lindermüller

Conflicting institutional logics are thought to be factors that hinder organizational changes in public institutions. Thus, this study explores the different strategies of public…

How managerial capabilities of cognitive and behavioural complexity enable dynamic tension between management controls

Thomas Toldbod, John Dumay

Inspired by leadership research, this paper aims to further the literature on management controls (MCs) by highlighting two managerial capabilities that cultivate dynamic tension…

Integrating a new management accounting routine into a routine cluster: the role of interactions between multiple management accounting routines

Dai Huu Nguyen, Martin R.W. Hiebl, Martin Quinn

This study aims to examine interactions between multiple management accounting routines in integrating a new management accounting routine into a routine cluster.

Charities, altruism and becoming business-like: tensions and contradictions

Vicky Lambert, Irvine Lapsley

There is a longstanding debate over the role of modern business methods in the contemporary non-profit organisation (NPO). Critics of business practices assert that they may…