Qualitative Research in Accounting & Management: Volume 3 Issue 2

Guest editorial: special issue on organisational and accounting change

John Burns, Bill Nixon

To introduce the special issue on organisational and accounting change.

Institutional theories in management accounting change: Contributions, issues and paths for development

João A. Ribeiro, Robert W. Scapens

To explore the contributions made by two strands of institutional research that have been applied to the study of management accounting change: “old institutional economics” and…

Responsibility in action: expressions of values in a Swedish company

Gudrun Baldvinsdottir, Inga‐Lill Johansson

To illustrate and discuss how different types of responsibility values are mobilised in a Swedish international company.

Exploiting institutional contradictions: The role of management accounting in continuous improvement implementation

Gun Abrahamsson, Jonas Gerdin

Based on an institutional perspective, this study explores the role of management accounting (MA) in promoting or impeding changes in the employees' conceptions of shopfloor…

The role of standard software packages in mediating management accounting knowledge

Timo Hyvönen, Janne Järvinen, Jukka Pellinen

This paper aims to analyse how cost accounting knowledge is mediated in a large multinational organisation employing a company‐wide enterprise resource planning system and…

Management control in a business network: new challenges for accounting

Roland Bardy

This paper focuses on the implications for management accounting of “connectivity” amongst modern enterprises. It seeks to illustrate how practical guidance for management…

APIRA 2007 Auckland: Fifth Asian Pacific Interdisciplinary Research in Accounting Conference