Qualitative Research in Accounting & Management: Volume 20 Issue 5

The critical potential of institutional theory revisited — a field study of the rationalisation of budget fairness through agentic actorhood

Thomas Ahrens, Laurence Ferry, Rihab Khalifa

This paper seeks to contribute to the debate on the usefulness of institutional theory to critical studies. It pursues this topic by exploring some of the possibilities for…

Adapting management control to virtual teams: evidence from a natural experiment

Guido Noto, Carmelo Marisca, Gustavo Barresi

The COVID-19 pandemic has forced many organisations to transform face-to-face teams into virtual ones through the adoption of remote working modes. This event has represented the…

Accountants’ institutional work: a global study of the role of accountants in integrated reporting

Mitali Panchal Arora, Sumit Lodhia, Gerard William Stone

With the accelerated global adoption of integrated reporting, this paper aims to understand the role of practicing accountants in integrated reporting.

Breaking incommensurability boundaries? On the production and publication of interparadigmatic research

Yves Gendron, Luc Paugam, Hervé Stolowy

This essay takes issue with the incommensurability thesis, which assumes that meaningful research work across different paradigms cannot occur. Could it be that the thesis…

How accounting research understands performativity: effects and processes of a multi-faceted notion

Lichen Yu, Christian Huber

This paper aims to review the literature on the use of the notion of performativity and its related concepts in accounting research. The literature uses the term performativity in…