Qualitative Research in Accounting & ManagementTable of Contents for Qualitative Research in Accounting & Management. List of articles from the current issue, including Just Accepted (EarlyCite)https://www.emerald.com/insight/publication/issn/1176-6093/vol/21/iss/2?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestQualitative Research in Accounting & ManagementEmerald Publishing LimitedQualitative Research in Accounting & ManagementQualitative Research in Accounting & Managementhttps://www.emerald.com/insight/proxy/containerImg?link=/resource/publication/journal/99c9dd3b19ff6b29700e3089e4ac3da4/urn:emeraldgroup.com:asset:id:binary:qram.cover.jpghttps://www.emerald.com/insight/publication/issn/1176-6093/vol/21/iss/2?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestAccounting as a means to legitimacy: the case of internally generated intangibleshttps://www.emerald.com/insight/content/doi/10.1108/QRAM-04-2021-0075/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThe purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports. This interview-based study illustrates how financial report preparers engage in behaviors linked to the perception of recognition and measurement of internally generated intangible assets by important stakeholders. All of the companies included in the study adhere to International Financial Reporting Standards when creating their consolidated financial statements. The participants selected for the study are involved in accounting decisions related to research and development in accordance with International Accounting Standard (IAS) 38. The authors identify the normative assumptions underlying the recognition and measurement of internally generated intangibles, which are based on concerns of consistency, credibility and reasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarily related to cognitive legitimacy and is not of a moral or pragmatic nature. The study reveals that recognition and measurement of internally generated intangibles in financial accounting relate to legitimacy. The authors identify specific norms that form the basis of this legitimacy, namely, consistency, credibility and reasonableness. These identified norms serve as constraints, mitigating the risk of judgment misuse within the IAS 38 framework for earnings management.Accounting as a means to legitimacy: the case of internally generated intangibles
Simon Lundh, Karin Seger, Magnus Frostenson, Sven Helin
Qualitative Research in Accounting & Management, Vol. 21, No. 2, pp.77-104

The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports.

This interview-based study illustrates how financial report preparers engage in behaviors linked to the perception of recognition and measurement of internally generated intangible assets by important stakeholders. All of the companies included in the study adhere to International Financial Reporting Standards when creating their consolidated financial statements. The participants selected for the study are involved in accounting decisions related to research and development in accordance with International Accounting Standard (IAS) 38.

The authors identify the normative assumptions underlying the recognition and measurement of internally generated intangibles, which are based on concerns of consistency, credibility and reasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarily related to cognitive legitimacy and is not of a moral or pragmatic nature.

The study reveals that recognition and measurement of internally generated intangibles in financial accounting relate to legitimacy. The authors identify specific norms that form the basis of this legitimacy, namely, consistency, credibility and reasonableness. These identified norms serve as constraints, mitigating the risk of judgment misuse within the IAS 38 framework for earnings management.

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Accounting as a means to legitimacy: the case of internally generated intangibles10.1108/QRAM-04-2021-0075Qualitative Research in Accounting & Management2023-12-05© 2023 Simon Lundh, Karin Seger, Magnus Frostenson and Sven Helin.Simon LundhKarin SegerMagnus FrostensonSven HelinQualitative Research in Accounting & Management2122023-12-0510.1108/QRAM-04-2021-0075https://www.emerald.com/insight/content/doi/10.1108/QRAM-04-2021-0075/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Simon Lundh, Karin Seger, Magnus Frostenson and Sven Helin.
Managerial conception of integrating sustainability into management control systems: evidence from Sri Lankan manufacturing companieshttps://www.emerald.com/insight/content/doi/10.1108/QRAM-05-2023-0093/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThis study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing companies in Sri Lanka. Although existing literature has explored the factors that influence the adoption of specific management controls to handle environmental and social issues, the role of management conception has been underrepresented. Specifically, literature is scarce in identifying contextual and organisational factors that influence corporates beyond mere adoption of controls but to integrate with regular controls, especially in developing countries such as Sri Lanka. A multiple case study approach has been used to identify the management conception of barriers and enablers for sustainability control integration. The analysis is conducted based on a theoretical framework extending the work of Gond et al. (2012) and George et al. (2016). To obtain an in-depth and multifaceted view, semi-structured interviews were conducted with managers in charge of different functional departments of five manufacturing companies. The findings identified managers’ perceived factors, such as environmental impact, stakeholder pressure (customer, competitor and regulatory authorities) and top management commitment, showing a clear difference between strongly and weakly integrated companies. Contrary to the literature, domestic regulatory pressure and multinational ownership do not sufficiently drive MCS sustainability integration. The findings have implications for managers and practitioners to anticipate the potential barriers and determinants of sustainability integration and provide guidance to take proper measures to deal with them when designing and implementing their MCS. The study adds value to the literature by presenting a theoretical framework based on the triangulation of different theories to recognise the significance of management idea in sustainable integration. Furthermore, because sustainable integration of MCS is a novel idea, this research is one of the earlier attempts to highlight problems from the perspective of developing countries.Managerial conception of integrating sustainability into management control systems: evidence from Sri Lankan manufacturing companies
Udani Chathurika Edirisinghe, Md Moazzem Hossain, Manzurul Alam
Qualitative Research in Accounting & Management, Vol. 21, No. 2, pp.105-139

This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing companies in Sri Lanka. Although existing literature has explored the factors that influence the adoption of specific management controls to handle environmental and social issues, the role of management conception has been underrepresented. Specifically, literature is scarce in identifying contextual and organisational factors that influence corporates beyond mere adoption of controls but to integrate with regular controls, especially in developing countries such as Sri Lanka.

A multiple case study approach has been used to identify the management conception of barriers and enablers for sustainability control integration. The analysis is conducted based on a theoretical framework extending the work of Gond et al. (2012) and George et al. (2016). To obtain an in-depth and multifaceted view, semi-structured interviews were conducted with managers in charge of different functional departments of five manufacturing companies.

The findings identified managers’ perceived factors, such as environmental impact, stakeholder pressure (customer, competitor and regulatory authorities) and top management commitment, showing a clear difference between strongly and weakly integrated companies. Contrary to the literature, domestic regulatory pressure and multinational ownership do not sufficiently drive MCS sustainability integration.

The findings have implications for managers and practitioners to anticipate the potential barriers and determinants of sustainability integration and provide guidance to take proper measures to deal with them when designing and implementing their MCS.

The study adds value to the literature by presenting a theoretical framework based on the triangulation of different theories to recognise the significance of management idea in sustainable integration. Furthermore, because sustainable integration of MCS is a novel idea, this research is one of the earlier attempts to highlight problems from the perspective of developing countries.

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Managerial conception of integrating sustainability into management control systems: evidence from Sri Lankan manufacturing companies10.1108/QRAM-05-2023-0093Qualitative Research in Accounting & Management2023-12-19© 2023 Emerald Publishing LimitedUdani Chathurika EdirisingheMd Moazzem HossainManzurul AlamQualitative Research in Accounting & Management2122023-12-1910.1108/QRAM-05-2023-0093https://www.emerald.com/insight/content/doi/10.1108/QRAM-05-2023-0093/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited
Discourse analysis on sustaining the maieutic role “when management accounting goes digital”https://www.emerald.com/insight/content/doi/10.1108/QRAM-11-2022-0198/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThis paper aims to explore how the maieutic role of management accounting (MA) can be sustained in the context of MA digitalization. The paper begins with practitioners’ descriptions of the context that makes the MA support of non-routine decisions maieutic. To understand how the maieutic characteristics can be sustained in future MA digitalization, the authors then analyze the discourses these practitioners have about artificial intelligence (AI) in providing MA support. As a basis, the authors’ data show various maieutic characteristics within the use of MA answers in decision-making as well as within the MA process of generating such answers. The paper then identifies three MA digitalization discourses, namely, “computation,” “judgment” and human-AI “interaction” discourse, each with their unique agendas on how AI should be used. The paper is based on the premises that AI and digitalization are often discussed without sufficient understanding about the context being digitalized. The authors’ data suggest that MA support in non-routine decision-making is fundamentally maieutic, and AI – as it currently stands – is not expected to change this by providing perfect answers. The authors provide novel insights about maieutic MA support and the current discourses on using AI in MA support, and how digitalization does not necessarily compromise maieutic MA support but instead has the potential to sustain or even enhance it.Discourse analysis on sustaining the maieutic role “when management accounting goes digital”
Vesa Tiitola, Tuomas Jalonen, Mirva Rantanen-Flores, Tuomas Korhonen, Johanna Ruusuvuori, Teemu Laine
Qualitative Research in Accounting & Management, Vol. 21, No. 2, pp.140-164

This paper aims to explore how the maieutic role of management accounting (MA) can be sustained in the context of MA digitalization.

The paper begins with practitioners’ descriptions of the context that makes the MA support of non-routine decisions maieutic. To understand how the maieutic characteristics can be sustained in future MA digitalization, the authors then analyze the discourses these practitioners have about artificial intelligence (AI) in providing MA support.

As a basis, the authors’ data show various maieutic characteristics within the use of MA answers in decision-making as well as within the MA process of generating such answers. The paper then identifies three MA digitalization discourses, namely, “computation,” “judgment” and human-AI “interaction” discourse, each with their unique agendas on how AI should be used.

The paper is based on the premises that AI and digitalization are often discussed without sufficient understanding about the context being digitalized. The authors’ data suggest that MA support in non-routine decision-making is fundamentally maieutic, and AI – as it currently stands – is not expected to change this by providing perfect answers. The authors provide novel insights about maieutic MA support and the current discourses on using AI in MA support, and how digitalization does not necessarily compromise maieutic MA support but instead has the potential to sustain or even enhance it.

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Discourse analysis on sustaining the maieutic role “when management accounting goes digital”10.1108/QRAM-11-2022-0198Qualitative Research in Accounting & Management2024-02-09© 2024 Vesa Tiitola, Tuomas Jalonen, Mirva Rantanen-Flores, Tuomas Korhonen, Johanna Ruusuvuori and Teemu Laine.Vesa TiitolaTuomas JalonenMirva Rantanen-FloresTuomas KorhonenJohanna RuusuvuoriTeemu LaineQualitative Research in Accounting & Management2122024-02-0910.1108/QRAM-11-2022-0198https://www.emerald.com/insight/content/doi/10.1108/QRAM-11-2022-0198/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2024 Vesa Tiitola, Tuomas Jalonen, Mirva Rantanen-Flores, Tuomas Korhonen, Johanna Ruusuvuori and Teemu Laine.http://creativecommons.org/licences/by/4.0/legalcode
Towards an institutional understanding of risk-based management controls: evidence from a developing markethttps://www.emerald.com/insight/content/doi/10.1108/QRAM-05-2023-0087/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestIn developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity. The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company. The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability. This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.Towards an institutional understanding of risk-based management controls: evidence from a developing market
Abdelmoneim Bahyeldin Mohamed Metwally, Ahmed Diab
Qualitative Research in Accounting & Management, Vol. 21, No. 2, pp.165-191

In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.

The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.

The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.

This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.

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Towards an institutional understanding of risk-based management controls: evidence from a developing market10.1108/QRAM-05-2023-0087Qualitative Research in Accounting & Management2024-02-06© 2024 Abdelmoneim Bahyeldin Mohamed Metwally and Ahmed Diab.Abdelmoneim Bahyeldin Mohamed MetwallyAhmed DiabQualitative Research in Accounting & Management2122024-02-0610.1108/QRAM-05-2023-0087https://www.emerald.com/insight/content/doi/10.1108/QRAM-05-2023-0087/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2024 Abdelmoneim Bahyeldin Mohamed Metwally and Ahmed Diab.
Perceived effects of key audit matters reporting on audit efforts, audit fees, audit quality, and audit report transparency: stakeholders’ perspectiveshttps://www.emerald.com/insight/content/doi/10.1108/QRAM-06-2022-0098/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThis paper aims to examine the perspectives of auditors, regulators and financial report preparers on the effects of key audit matters (KAMs) reporting on audit effort, fees, quality and report transparency. The authors conducted 21 semi-structured interviews with stakeholders (13 Audit Partners, 5 Chief Financial Officers and 3 regulators) and thematically analysed the interviews. They use the frame of “Paradox of Transparency” to explain the findings. Auditors perceive that the overall quality control of their audits has improved both in the planning and execution stages, and such improvement can mostly be attributed to the coercive pressures from professional bodies and regulators. Nevertheless, audit fee remains unchanged. Auditors disclose industry generic items and descriptions of KAMs, sometimes masking the real problem areas of the clients. Even after improving the performative audit quality, transparency of audit reporting has not improved. Issues that warrant going concern qualifications or audit report modifications are now reported as KAMs. Hence, KAMs reporting might make the audit report less transparent. Localised audit environments and institutions affect the transparency of KAMs reporting. Without attention to corporate governance and auditors’ independence issues, paradoxically, performative improvement in audit quality (due to the KAMs reporting requirement) does not enhance the transparency of audit reports. To the best of the authors’ knowledge, this study is the first to provide field-level evidence in Bangladesh and other developing countries about the perceptions of auditors, financial report preparers and regulators on the effects of KAMs reporting on audit efforts, fees, quality and report transparency.Perceived effects of key audit matters reporting on audit efforts, audit fees, audit quality, and audit report transparency: stakeholders’ perspectives
Md Khokan Bepari, Shamsun Nahar, Abu Taher Mollik
Qualitative Research in Accounting & Management, Vol. 21, No. 2, pp.192-218

This paper aims to examine the perspectives of auditors, regulators and financial report preparers on the effects of key audit matters (KAMs) reporting on audit effort, fees, quality and report transparency.

The authors conducted 21 semi-structured interviews with stakeholders (13 Audit Partners, 5 Chief Financial Officers and 3 regulators) and thematically analysed the interviews. They use the frame of “Paradox of Transparency” to explain the findings.

Auditors perceive that the overall quality control of their audits has improved both in the planning and execution stages, and such improvement can mostly be attributed to the coercive pressures from professional bodies and regulators. Nevertheless, audit fee remains unchanged. Auditors disclose industry generic items and descriptions of KAMs, sometimes masking the real problem areas of the clients. Even after improving the performative audit quality, transparency of audit reporting has not improved. Issues that warrant going concern qualifications or audit report modifications are now reported as KAMs. Hence, KAMs reporting might make the audit report less transparent.

Localised audit environments and institutions affect the transparency of KAMs reporting. Without attention to corporate governance and auditors’ independence issues, paradoxically, performative improvement in audit quality (due to the KAMs reporting requirement) does not enhance the transparency of audit reports.

To the best of the authors’ knowledge, this study is the first to provide field-level evidence in Bangladesh and other developing countries about the perceptions of auditors, financial report preparers and regulators on the effects of KAMs reporting on audit efforts, fees, quality and report transparency.

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Perceived effects of key audit matters reporting on audit efforts, audit fees, audit quality, and audit report transparency: stakeholders’ perspectives10.1108/QRAM-06-2022-0098Qualitative Research in Accounting & Management2024-02-08© 2024 Emerald Publishing LimitedMd Khokan BepariShamsun NaharAbu Taher MollikQualitative Research in Accounting & Management2122024-02-0810.1108/QRAM-06-2022-0098https://www.emerald.com/insight/content/doi/10.1108/QRAM-06-2022-0098/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2024 Emerald Publishing Limited
Institutionalisation of sustainability reporting in Pakistan: the role of field-configuring events and situational contexthttps://www.emerald.com/insight/content/doi/10.1108/QRAM-01-2022-0019/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThis paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan. This paper uses insights from the institutional logics perspective and qualitative research design to analyse the interplay of the institutional logics, FCEs, situational context and social actors’ agency for the institutionalisation of SR among leading corporations in Pakistan. A total of 28 semi-structured interviews were carried out and were supplemented by analysis of secondary data including reports, newspaper articles and books. The emerging field of SR in Pakistan is shaped by societal institutions, where key social actors (regulators, enablers and reporters) were involved in the institutionalisation of SR through FCEs. FCEs provided space for agency and were intentionally designed by key social actors to promote SR in Pakistan. The situational context connected the case organisations with FCEs and field-level institutional logics that shaped their decision to initiate SR. Overall, intricate interplay of institutional logics, FCEs, situational context and social actors’ agency has contributed to the institutionalisation of SR in Pakistan. Corporate managers navigated institutional logics based on situational context and initiated SR that is aligned with corporate goals and stakeholder expectations. For corporate managers, this paper highlights the role of active agency in navigating and integrating institutional logics and stakeholders’ expectations in their decision-making process. For practitioners and policymakers, this paper highlights the importance of FCEs and situational context in the emergence and institutionalisation of SR in developing countries. From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits. From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits. This paper focuses on the role of FCEs and situational context as key social mechanisms for explaining the institutionalisation of SR.Institutionalisation of sustainability reporting in Pakistan: the role of field-configuring events and situational context
Zeeshan Mahmood, Zlatinka N. Blaber, Majid Khan
Qualitative Research in Accounting & Management, Vol. 21, No. 2, pp.219-251

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

This paper uses insights from the institutional logics perspective and qualitative research design to analyse the interplay of the institutional logics, FCEs, situational context and social actors’ agency for the institutionalisation of SR among leading corporations in Pakistan. A total of 28 semi-structured interviews were carried out and were supplemented by analysis of secondary data including reports, newspaper articles and books.

The emerging field of SR in Pakistan is shaped by societal institutions, where key social actors (regulators, enablers and reporters) were involved in the institutionalisation of SR through FCEs. FCEs provided space for agency and were intentionally designed by key social actors to promote SR in Pakistan. The situational context connected the case organisations with FCEs and field-level institutional logics that shaped their decision to initiate SR. Overall, intricate interplay of institutional logics, FCEs, situational context and social actors’ agency has contributed to the institutionalisation of SR in Pakistan. Corporate managers navigated institutional logics based on situational context and initiated SR that is aligned with corporate goals and stakeholder expectations.

For corporate managers, this paper highlights the role of active agency in navigating and integrating institutional logics and stakeholders’ expectations in their decision-making process. For practitioners and policymakers, this paper highlights the importance of FCEs and situational context in the emergence and institutionalisation of SR in developing countries. From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

This paper focuses on the role of FCEs and situational context as key social mechanisms for explaining the institutionalisation of SR.

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Institutionalisation of sustainability reporting in Pakistan: the role of field-configuring events and situational context10.1108/QRAM-01-2022-0019Qualitative Research in Accounting & Management2024-02-12© 2024 Emerald Publishing LimitedZeeshan MahmoodZlatinka N. BlaberMajid KhanQualitative Research in Accounting & Management2122024-02-1210.1108/QRAM-01-2022-0019https://www.emerald.com/insight/content/doi/10.1108/QRAM-01-2022-0019/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2024 Emerald Publishing Limited
How do accounts pass? A discussion of Vollmer’s “Accounting for tacit coordination”https://www.emerald.com/insight/content/doi/10.1108/QRAM-01-2022-0010/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestBuilding on the notes prepared for a roundtable organized by qualitative research in accounting & management (QRAM) about the paper titled “Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory” (Vollmer, 2019), this paper aims to extend our understanding of “tacit coordination towards the passing of accounts” and its implications for research on accounting as a social practice. Building on a selective review of previous studies of accounting “in action” and one illustrative vignette, this paper teases out specific aspects of Vollmer’s argument, which is much broader and ambitious in nature. The aim is to go deeper on one issue – “tacit coordination towards the passing of accounts” and the role of (accounting) practitioners as “stewards of silence” – to encourage further work that unpacks the dynamics and tensions that occur when practitioners seek to tacitly coordinate towards the passing of accounts. This paper shows how our understanding of the relationship between “tacit coordination” and the “passing of accounts” can be enriched by examining how (accounting) practitioners deal with pressures towards explication. To this end, this paper develops three propositions, which focus on how organizational status, organizational complexity and temporal dynamics may affect the extent to which (accounting) practitioners are able to tacitly coordinate towards the passing of accounts. The three propositions presented in this paper can be used in future studies to further explore the dynamics of tacit coordination towards the passing of accounts and therefore contribute to a more fine-grained illustration of some of the ideas presented in the paper by Vollmer (2019). This paper sketches the contours of an approach that has the potential to make some of the ambitious ideas presented in Vollmer’s paper more actionable in future studies.How do accounts pass? A discussion of Vollmer’s “Accounting for tacit coordination”
Tommaso Palermo
Qualitative Research in Accounting & Management, Vol. ahead-of-print, No. ahead-of-print, pp.-

Building on the notes prepared for a roundtable organized by qualitative research in accounting & management (QRAM) about the paper titled “Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory” (Vollmer, 2019), this paper aims to extend our understanding of “tacit coordination towards the passing of accounts” and its implications for research on accounting as a social practice.

Building on a selective review of previous studies of accounting “in action” and one illustrative vignette, this paper teases out specific aspects of Vollmer’s argument, which is much broader and ambitious in nature. The aim is to go deeper on one issue – “tacit coordination towards the passing of accounts” and the role of (accounting) practitioners as “stewards of silence” – to encourage further work that unpacks the dynamics and tensions that occur when practitioners seek to tacitly coordinate towards the passing of accounts.

This paper shows how our understanding of the relationship between “tacit coordination” and the “passing of accounts” can be enriched by examining how (accounting) practitioners deal with pressures towards explication. To this end, this paper develops three propositions, which focus on how organizational status, organizational complexity and temporal dynamics may affect the extent to which (accounting) practitioners are able to tacitly coordinate towards the passing of accounts.

The three propositions presented in this paper can be used in future studies to further explore the dynamics of tacit coordination towards the passing of accounts and therefore contribute to a more fine-grained illustration of some of the ideas presented in the paper by Vollmer (2019).

This paper sketches the contours of an approach that has the potential to make some of the ambitious ideas presented in Vollmer’s paper more actionable in future studies.

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How do accounts pass? A discussion of Vollmer’s “Accounting for tacit coordination”10.1108/QRAM-01-2022-0010Qualitative Research in Accounting & Management2022-09-06© 2022 Emerald Publishing LimitedTommaso PalermoQualitative Research in Accounting & Managementahead-of-printahead-of-print2022-09-0610.1108/QRAM-01-2022-0010https://www.emerald.com/insight/content/doi/10.1108/QRAM-01-2022-0010/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2022 Emerald Publishing Limited
Management accounting practice as understanding, supporting and advancing local epistemic methodshttps://www.emerald.com/insight/content/doi/10.1108/QRAM-05-2023-0075/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThe purpose of this paper is to gain insight into how management accountants can become relevant business partners out of respect for existing locally developed accounts of economic performance for decision-making. The paper is based on qualitative semi-structured interviews with local business actors, in this case, families from seven financially successful Danish dairy farms. The casework and the analysis have been informed by pragmatic constructivism. The local business actors do not use the official accounting system for ongoing cost-management-related decision-making. Instead, they use several epistemic methods that include locally developed decision models, experiences, rules of thumb and intuition. The farmers use these vernacular accountings to compensate for the cost management illusion that the formal accounting system tends to create. What the study suggests is that when management accountants engage as business partners, they are likely to enter a space where accounting is already present. This paper argues that local business actors practice epistemic methods where they develop and use vernacular accountings to support their managerial practice, also in the absence of a professional management accountant. These vernacular accountings may lead the local actors into an illusion because the vernacular accountings do not necessarily have an inherent economic logic and theoretical reliability. The role of the management accountant in such a setting is hence to understand, support and advance local epistemic methods. Becoming a business partner requires a combination of management accounting analytical skills and a sense of empathy and sensitivity regarding what is already at play and how this can become an object of discussion without violating the values of the other.Management accounting practice as understanding, supporting and advancing local epistemic methods
Morten Jakobsen
Qualitative Research in Accounting & Management, Vol. ahead-of-print, No. ahead-of-print, pp.-

The purpose of this paper is to gain insight into how management accountants can become relevant business partners out of respect for existing locally developed accounts of economic performance for decision-making.

The paper is based on qualitative semi-structured interviews with local business actors, in this case, families from seven financially successful Danish dairy farms. The casework and the analysis have been informed by pragmatic constructivism.

The local business actors do not use the official accounting system for ongoing cost-management-related decision-making. Instead, they use several epistemic methods that include locally developed decision models, experiences, rules of thumb and intuition. The farmers use these vernacular accountings to compensate for the cost management illusion that the formal accounting system tends to create. What the study suggests is that when management accountants engage as business partners, they are likely to enter a space where accounting is already present.

This paper argues that local business actors practice epistemic methods where they develop and use vernacular accountings to support their managerial practice, also in the absence of a professional management accountant. These vernacular accountings may lead the local actors into an illusion because the vernacular accountings do not necessarily have an inherent economic logic and theoretical reliability. The role of the management accountant in such a setting is hence to understand, support and advance local epistemic methods. Becoming a business partner requires a combination of management accounting analytical skills and a sense of empathy and sensitivity regarding what is already at play and how this can become an object of discussion without violating the values of the other.

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Management accounting practice as understanding, supporting and advancing local epistemic methods10.1108/QRAM-05-2023-0075Qualitative Research in Accounting & Management2024-03-25© 2024 Emerald Publishing LimitedMorten JakobsenQualitative Research in Accounting & Managementahead-of-printahead-of-print2024-03-2510.1108/QRAM-05-2023-0075https://www.emerald.com/insight/content/doi/10.1108/QRAM-05-2023-0075/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2024 Emerald Publishing Limited
Navigating the emotional challenges of ethnographic accounting research: notes from first-time ethnographershttps://www.emerald.com/insight/content/doi/10.1108/QRAM-09-2022-0142/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThis study aims to better understand the emotional challenges that inexperienced accounting researchers may face in conducting ethnographies. To do so, the authors use Arlie Russell Hochschild’s (1979, 1983) notions of “feeling rules” and “emotion work” to shed light on the possible nature and impact of these challenges, and how her ideas may also become fruitful for academic purposes. The authors take a reflective approach in sharing the raw observation notes and research diaries as first-time ethnographers in the area of management accounting. The authors use these to analyze “unprocessed” experiences of emotional challenges from the fieldwork and how the authors learned to cope with them. The authors illustrate how emotional challenges in conducting ethnographies can be rooted in a clash with prevalent feeling rules of certain study situations. The authors explore the conditions under which these clashes occur and how they may prompt researchers to respond through means of emotion work to (re-)stabilize those situations. Based on these insights, the authors also discuss how wider conventions of the accounting academy may contribute to emotional challenges as they stand in contrast to principles of ethnographic research. There remains a tendency in the accounting domain to largely omit emotional challenges in the making of ethnographies, especially in writing up studies. In this paper, the authors are motivated to break this silence and openly embrace such challenges as an asset when the authors talk about the process of creating knowledge.Navigating the emotional challenges of ethnographic accounting research: notes from first-time ethnographers
Nathalie Repenning, Kai DeMott
Qualitative Research in Accounting & Management, Vol. ahead-of-print, No. ahead-of-print, pp.-

This study aims to better understand the emotional challenges that inexperienced accounting researchers may face in conducting ethnographies. To do so, the authors use Arlie Russell Hochschild’s (1979, 1983) notions of “feeling rules” and “emotion work” to shed light on the possible nature and impact of these challenges, and how her ideas may also become fruitful for academic purposes.

The authors take a reflective approach in sharing the raw observation notes and research diaries as first-time ethnographers in the area of management accounting. The authors use these to analyze “unprocessed” experiences of emotional challenges from the fieldwork and how the authors learned to cope with them.

The authors illustrate how emotional challenges in conducting ethnographies can be rooted in a clash with prevalent feeling rules of certain study situations. The authors explore the conditions under which these clashes occur and how they may prompt researchers to respond through means of emotion work to (re-)stabilize those situations. Based on these insights, the authors also discuss how wider conventions of the accounting academy may contribute to emotional challenges as they stand in contrast to principles of ethnographic research.

There remains a tendency in the accounting domain to largely omit emotional challenges in the making of ethnographies, especially in writing up studies. In this paper, the authors are motivated to break this silence and openly embrace such challenges as an asset when the authors talk about the process of creating knowledge.

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Navigating the emotional challenges of ethnographic accounting research: notes from first-time ethnographers10.1108/QRAM-09-2022-0142Qualitative Research in Accounting & Management2023-06-23© 2023 Emerald Publishing LimitedNathalie RepenningKai DeMottQualitative Research in Accounting & Managementahead-of-printahead-of-print2023-06-2310.1108/QRAM-09-2022-0142https://www.emerald.com/insight/content/doi/10.1108/QRAM-09-2022-0142/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited
Accounting theory, ethnography, and the silence of the socialhttps://www.emerald.com/insight/content/doi/10.1108/QRAM-09-2022-0145/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThis paper aims to offer a reflection on the alliance between accounting theory and social research in general, focussing on the conjunction of accounting theory and ethnography in particular. The author builds on Stefan Hirschauer’s methodological reflections on ethnography and the “silence of the social” to briefly re-articulate some of the ideas the author had associated, in an earlier piece, with the investigation of tacit coordination in accounting. Ethnography is an intrinsically theoretical practice and also a particular form of accounting. As such, it presents a paradigm case for how accounting theory builds on, and emerges from, social research in joint efforts of breaking the silence of the social. Ethnographic research, like the practice of accounting and social research more generally, is associated with a stewardship of silence and an “ethics of mattering” (Karen Barad), and accounting theory is an invitation to reflect on the underlying practices of (dis-)articulation. The paper invites readers to engage with accounting practice as a topic of systematic theoretical interest in exploring how we put the world on the record, understand the choices we make in the process and the silences we let lie.Accounting theory, ethnography, and the silence of the social
Hendrik Vollmer
Qualitative Research in Accounting & Management, Vol. ahead-of-print, No. ahead-of-print, pp.-

This paper aims to offer a reflection on the alliance between accounting theory and social research in general, focussing on the conjunction of accounting theory and ethnography in particular.

The author builds on Stefan Hirschauer’s methodological reflections on ethnography and the “silence of the social” to briefly re-articulate some of the ideas the author had associated, in an earlier piece, with the investigation of tacit coordination in accounting.

Ethnography is an intrinsically theoretical practice and also a particular form of accounting. As such, it presents a paradigm case for how accounting theory builds on, and emerges from, social research in joint efforts of breaking the silence of the social. Ethnographic research, like the practice of accounting and social research more generally, is associated with a stewardship of silence and an “ethics of mattering” (Karen Barad), and accounting theory is an invitation to reflect on the underlying practices of (dis-)articulation.

The paper invites readers to engage with accounting practice as a topic of systematic theoretical interest in exploring how we put the world on the record, understand the choices we make in the process and the silences we let lie.

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Accounting theory, ethnography, and the silence of the social10.1108/QRAM-09-2022-0145Qualitative Research in Accounting & Management2023-03-17© 2023 Emerald Publishing LimitedHendrik VollmerQualitative Research in Accounting & Managementahead-of-printahead-of-print2023-03-1710.1108/QRAM-09-2022-0145https://www.emerald.com/insight/content/doi/10.1108/QRAM-09-2022-0145/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited
Tacit coordination as a background practice to accounting practices – reflections on Vollmer’s case for a sociological super-theory of accountinghttps://www.emerald.com/insight/content/doi/10.1108/QRAM-10-2021-0187/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThe purpose of this paper is primarily methodological. This paper aims to complement the novel sociological argument of Hendrik Vollmer’s paper on tacit coordination of accounting practices with a more familiar theory of accounting practice nexuses that has been stimulating an emerging stream of accounting research. The intention is to suggest some ways in which Vollmer’s ideas can be given traction, especially in field studies of accounting. This study uses Theodore Schatzki’s practice theory to explore some of the ways in which elements of tacit coordination might be researched in accounting field studies. Tacit coordination can be understood as a background practice that could operate as a dispersed practice in Schatzki’s sense. A practice theory perspective on tacit coordination is suggestive of a number of ways of studying the meaningful cultural contexts as part of which accounting operates. It emphasises, in particular, the active nature of silent, tacit coordination; attending to general knowledge practical know-how, rules and teleoaffectivity as four determinants of practices as specified by Schatzki; and the materiality of coordination. It has implications for field research insofar as it heightens the researcher’s awareness of tacit coordination as a potentially important set of practices and suggests a number of approaches for studying them. The main suggestions address some of the ways in which tacit coordination can be identified in field research. This study reflects on the dispersed or integrated nature of tacit coordination practices in accounting.Tacit coordination as a background practice to accounting practices – reflections on Vollmer’s case for a sociological super-theory of accounting
Thomas Ahrens
Qualitative Research in Accounting & Management, Vol. ahead-of-print, No. ahead-of-print, pp.-

The purpose of this paper is primarily methodological. This paper aims to complement the novel sociological argument of Hendrik Vollmer’s paper on tacit coordination of accounting practices with a more familiar theory of accounting practice nexuses that has been stimulating an emerging stream of accounting research. The intention is to suggest some ways in which Vollmer’s ideas can be given traction, especially in field studies of accounting.

This study uses Theodore Schatzki’s practice theory to explore some of the ways in which elements of tacit coordination might be researched in accounting field studies.

Tacit coordination can be understood as a background practice that could operate as a dispersed practice in Schatzki’s sense. A practice theory perspective on tacit coordination is suggestive of a number of ways of studying the meaningful cultural contexts as part of which accounting operates. It emphasises, in particular, the active nature of silent, tacit coordination; attending to general knowledge practical know-how, rules and teleoaffectivity as four determinants of practices as specified by Schatzki; and the materiality of coordination.

It has implications for field research insofar as it heightens the researcher’s awareness of tacit coordination as a potentially important set of practices and suggests a number of approaches for studying them. The main suggestions address some of the ways in which tacit coordination can be identified in field research.

This study reflects on the dispersed or integrated nature of tacit coordination practices in accounting.

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Tacit coordination as a background practice to accounting practices – reflections on Vollmer’s case for a sociological super-theory of accounting10.1108/QRAM-10-2021-0187Qualitative Research in Accounting & Management2022-04-26© 2022 Emerald Publishing LimitedThomas AhrensQualitative Research in Accounting & Managementahead-of-printahead-of-print2022-04-2610.1108/QRAM-10-2021-0187https://www.emerald.com/insight/content/doi/10.1108/QRAM-10-2021-0187/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2022 Emerald Publishing Limited
The accountability of ethnographers: the views of Paolo Virnohttps://www.emerald.com/insight/content/doi/10.1108/QRAM-10-2022-0157/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestEthnography produces accounts; the critical reflection of accounts produces accountability. Ethnography requires accountability if meaningful conclusions and/or observations are to be made. Accountability requires ethnography if is to address lived experiences. Virno argues that the principles of “languaging” make ethnographies and accountability possible. This papers aims to describe an instance of the circularity of accountability and use this to explore Virno’s insights. Doing this helps us to see the connections between accountability and ethnography, and reflect on the nature of these interconnections. Inspired by Paulo Virno’s philosophy, the authors assert that an ethnographer typically produces an account of a chosen “Other” in which this “Other” is held to account. But at the same time, the ethnographer needs to be held to account by the very same “Other” and by the “Other” of the (research) community. Furthermore, ethnographers are accountable to themselves. All these moments of accountability can endlessly circle, as responsibilization of the researchers by their Other(s) continues. For ethnography to function, this must be tamed as a (research) account ultimately has to be produced for an academic project to be considered complete. Drawing on Virno’s principle of the “negation of the negation” by the “katechon,” by the “katechon,” the authors propose a potentially valuable intervention that would enable ethnography – and by extension, ethnographers – to prosper. The authors apply Virno’s philosophical reflections to propose a positive feedback cycle between ethnography and accountability. Virno’s ideation centers on two key concepts: (i) the multitude of social relatedness and (ii) the ontology of the languaging of individuation. Hereby, a positive circle of causality between ethnography and accountability can be realized, whereby the authors can respect but also break the causal circle(s) of ethnography and accountability. This might be achieved via a reflection on Virno’s concept of the “katechon.” The authors illuminate the accountability–ethnography dynamic, providing an illustration of the circularity of ethnography and accountability and showing how Virno provides us with tools to help us deal with it. Hence, ultimately, the paper focuses on the accountability as ethnographers.The accountability of ethnographers: the views of Paolo Virno
Hugo Letiche, Ivo De Loo
Qualitative Research in Accounting & Management, Vol. ahead-of-print, No. ahead-of-print, pp.-

Ethnography produces accounts; the critical reflection of accounts produces accountability. Ethnography requires accountability if meaningful conclusions and/or observations are to be made. Accountability requires ethnography if is to address lived experiences. Virno argues that the principles of “languaging” make ethnographies and accountability possible. This papers aims to describe an instance of the circularity of accountability and use this to explore Virno’s insights. Doing this helps us to see the connections between accountability and ethnography, and reflect on the nature of these interconnections.

Inspired by Paulo Virno’s philosophy, the authors assert that an ethnographer typically produces an account of a chosen “Other” in which this “Other” is held to account. But at the same time, the ethnographer needs to be held to account by the very same “Other” and by the “Other” of the (research) community. Furthermore, ethnographers are accountable to themselves. All these moments of accountability can endlessly circle, as responsibilization of the researchers by their Other(s) continues. For ethnography to function, this must be tamed as a (research) account ultimately has to be produced for an academic project to be considered complete. Drawing on Virno’s principle of the “negation of the negation” by the “katechon,” by the “katechon,” the authors propose a potentially valuable intervention that would enable ethnography – and by extension, ethnographers – to prosper.

The authors apply Virno’s philosophical reflections to propose a positive feedback cycle between ethnography and accountability. Virno’s ideation centers on two key concepts: (i) the multitude of social relatedness and (ii) the ontology of the languaging of individuation. Hereby, a positive circle of causality between ethnography and accountability can be realized, whereby the authors can respect but also break the causal circle(s) of ethnography and accountability. This might be achieved via a reflection on Virno’s concept of the “katechon.”

The authors illuminate the accountability–ethnography dynamic, providing an illustration of the circularity of ethnography and accountability and showing how Virno provides us with tools to help us deal with it. Hence, ultimately, the paper focuses on the accountability as ethnographers.

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The accountability of ethnographers: the views of Paolo Virno10.1108/QRAM-10-2022-0157Qualitative Research in Accounting & Management2024-03-26© 2024 Emerald Publishing LimitedHugo LeticheIvo De LooQualitative Research in Accounting & Managementahead-of-printahead-of-print2024-03-2610.1108/QRAM-10-2022-0157https://www.emerald.com/insight/content/doi/10.1108/QRAM-10-2022-0157/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2024 Emerald Publishing Limited
The ethnographer and the paradox of emotional closeness. An autoethnography of shame in accounting researchhttps://www.emerald.com/insight/content/doi/10.1108/QRAM-10-2022-0171/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThis paper aims to explore the role of the researcher’s emotions in ethnographic practice in accounting research. This paper focuses on shame as an emotion that lingers on, despite the efforts to work through those emotions. The authors conducted a collective autoethnography to make sense of the fieldwork and after-fieldwork emotions and their consequences. This autoethnography began with the three authors discovering their shared feeling of shame. Building on Hochschild’s theory (1979, 1983) on emotional labor, the authors demonstrate how shame emerged as a central and lingering emotion of the ethnographies beyond an emotional labor process. The authors show how a double shame appeared toward the field participants and the academic accounting community, affecting the writing and the work. The authors demonstrate that the perception of the research community’s rules of feelings gives rise to emotions that ultimately change the work. The authors show how collective autoethnography can help accounting research to acknowledge and give room to emotions.The ethnographer and the paradox of emotional closeness. An autoethnography of shame in accounting research
Caecilia Drujon d’Astros, Camille Gaudy, Marianne Strauch
Qualitative Research in Accounting & Management, Vol. ahead-of-print, No. ahead-of-print, pp.-

This paper aims to explore the role of the researcher’s emotions in ethnographic practice in accounting research. This paper focuses on shame as an emotion that lingers on, despite the efforts to work through those emotions.

The authors conducted a collective autoethnography to make sense of the fieldwork and after-fieldwork emotions and their consequences. This autoethnography began with the three authors discovering their shared feeling of shame.

Building on Hochschild’s theory (1979, 1983) on emotional labor, the authors demonstrate how shame emerged as a central and lingering emotion of the ethnographies beyond an emotional labor process. The authors show how a double shame appeared toward the field participants and the academic accounting community, affecting the writing and the work.

The authors demonstrate that the perception of the research community’s rules of feelings gives rise to emotions that ultimately change the work. The authors show how collective autoethnography can help accounting research to acknowledge and give room to emotions.

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The ethnographer and the paradox of emotional closeness. An autoethnography of shame in accounting research10.1108/QRAM-10-2022-0171Qualitative Research in Accounting & Management2024-01-09© 2023 Emerald Publishing LimitedCaecilia Drujon d’AstrosCamille GaudyMarianne StrauchQualitative Research in Accounting & Managementahead-of-printahead-of-print2024-01-0910.1108/QRAM-10-2022-0171https://www.emerald.com/insight/content/doi/10.1108/QRAM-10-2022-0171/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited
Towards a digital twin of a service: a case of communicating cost and control implications of a new after-sales service with an animationhttps://www.emerald.com/insight/content/doi/10.1108/QRAM-10-2022-0175/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestNew service businesses carry opportunities for industrial companies. The different cost management and management control implications of those service businesses deserve attention, which is a widely under-researched area in management accounting and control literature. Digital twins could hold potential in unveiling and supporting those new service business opportunities, as a unique approach of this paper. Thus, the purpose of this paper is to examine the possibility and potential for creating a digital twin of a service, especially to unveil the management accounting and control implications of the digital twin in developing new service businesses. This paper investigates the potential of a digital twin in unveiling cost and control implications of new service businesses by examining the characteristics of a digital twin in the service business development context. The paper use an in-depth interventionist case study, where the designed animations illustrate the possibilities of a digital twin of a service. The animations showing the service process characteristics were first used as a communication tool and eventually those animations were actively used in customer cases for different purposes. This motivated the idea for examining the implications of such animations representing a digital twin of a service. The paper provides empirical insights regarding the potential for developing and using a digital twin of a service for different cost management and management control purposes. The digital twin of a service may include all main details of a new service offering, simulating the functionality of a service, hence making the performance and the implications of the new service concept clear for all the stakeholders. The digital twin of the service enables defining the processes, setting targets and helps communication about the value generation. Thus, they represent a significant toolkit for the management accounting and control function of the manufacturers. This paper is among the first attempts to understand the digital twin of the service. The paper is unique in providing financial and control implications of digital twins also in the context of service business development. The in-depth interventionist approach enabled an exceptional exploration process on the subject. The article paves the way toward further research on managing the digital twins of services in the future.Towards a digital twin of a service: a case of communicating cost and control implications of a new after-sales service with an animation
Marta Tkaczyk, Anna Salina, Jouni Lyly-Yrjänäinen, Teemu Laine
Qualitative Research in Accounting & Management, Vol. ahead-of-print, No. ahead-of-print, pp.-

New service businesses carry opportunities for industrial companies. The different cost management and management control implications of those service businesses deserve attention, which is a widely under-researched area in management accounting and control literature. Digital twins could hold potential in unveiling and supporting those new service business opportunities, as a unique approach of this paper. Thus, the purpose of this paper is to examine the possibility and potential for creating a digital twin of a service, especially to unveil the management accounting and control implications of the digital twin in developing new service businesses.

This paper investigates the potential of a digital twin in unveiling cost and control implications of new service businesses by examining the characteristics of a digital twin in the service business development context. The paper use an in-depth interventionist case study, where the designed animations illustrate the possibilities of a digital twin of a service. The animations showing the service process characteristics were first used as a communication tool and eventually those animations were actively used in customer cases for different purposes. This motivated the idea for examining the implications of such animations representing a digital twin of a service.

The paper provides empirical insights regarding the potential for developing and using a digital twin of a service for different cost management and management control purposes. The digital twin of a service may include all main details of a new service offering, simulating the functionality of a service, hence making the performance and the implications of the new service concept clear for all the stakeholders. The digital twin of the service enables defining the processes, setting targets and helps communication about the value generation. Thus, they represent a significant toolkit for the management accounting and control function of the manufacturers.

This paper is among the first attempts to understand the digital twin of the service. The paper is unique in providing financial and control implications of digital twins also in the context of service business development. The in-depth interventionist approach enabled an exceptional exploration process on the subject. The article paves the way toward further research on managing the digital twins of services in the future.

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Towards a digital twin of a service: a case of communicating cost and control implications of a new after-sales service with an animation10.1108/QRAM-10-2022-0175Qualitative Research in Accounting & Management2023-12-14© 2023 Marta Tkaczyk, Anna Salina, Jouni Lyly-Yrjänäinen and Teemu Laine.Marta TkaczykAnna SalinaJouni Lyly-YrjänäinenTeemu LaineQualitative Research in Accounting & Managementahead-of-printahead-of-print2023-12-1410.1108/QRAM-10-2022-0175https://www.emerald.com/insight/content/doi/10.1108/QRAM-10-2022-0175/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Marta Tkaczyk, Anna Salina, Jouni Lyly-Yrjänäinen and Teemu Laine.http://creativecommons.org/licences/by/4.0/legalcode
Whereof one cannot speak … a comment on Vollmer (2019)https://www.emerald.com/insight/content/doi/10.1108/QRAM-11-2021-0206/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThe purpose of this paper is to provide a conceptual reflection based on the author’s personal research experience, reading of the literature and contact with the academic education of emerging scholars. In this reflection on the paper “Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory” (Vollmer, 2019), the author argues that the silences of the qualitative empirical management accounting research process may preclude research from understanding the silences of accounting practitioners and shape the trajectory of the discipline as a whole. The author presents a slightly exaggerated depiction of the qualitative empirical management accounting research process. From this, the author infers what impedes empirically studying unorthodox phenomena such as the silences of accounting practitioners. The author offers a critical perspective on the author’s own research process, using accounting silences as way of reflecting on the potential and limitations of empirical research. Finally, the author makes tentative suggestions for opening up the standard research process.Whereof one cannot speak … a comment on Vollmer (2019)
Christian Huber
Qualitative Research in Accounting & Management, Vol. ahead-of-print, No. ahead-of-print, pp.-

The purpose of this paper is to provide a conceptual reflection based on the author’s personal research experience, reading of the literature and contact with the academic education of emerging scholars.

In this reflection on the paper “Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory” (Vollmer, 2019), the author argues that the silences of the qualitative empirical management accounting research process may preclude research from understanding the silences of accounting practitioners and shape the trajectory of the discipline as a whole.

The author presents a slightly exaggerated depiction of the qualitative empirical management accounting research process. From this, the author infers what impedes empirically studying unorthodox phenomena such as the silences of accounting practitioners.

The author offers a critical perspective on the author’s own research process, using accounting silences as way of reflecting on the potential and limitations of empirical research. Finally, the author makes tentative suggestions for opening up the standard research process.

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Whereof one cannot speak … a comment on Vollmer (2019)10.1108/QRAM-11-2021-0206Qualitative Research in Accounting & Management2022-07-05© 2022 Emerald Publishing LimitedChristian HuberQualitative Research in Accounting & Managementahead-of-printahead-of-print2022-07-0510.1108/QRAM-11-2021-0206https://www.emerald.com/insight/content/doi/10.1108/QRAM-11-2021-0206/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2022 Emerald Publishing Limited
When ethnography meets scientific aspiration: a comparative exploration of ethnography in anthropology and accountinghttps://www.emerald.com/insight/content/doi/10.1108/QRAM-11-2022-0183/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThis paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications. This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison. This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting. This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.When ethnography meets scientific aspiration: a comparative exploration of ethnography in anthropology and accounting
Claire Deng
Qualitative Research in Accounting & Management, Vol. ahead-of-print, No. ahead-of-print, pp.-

This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications.

This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison.

This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting.

This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.

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When ethnography meets scientific aspiration: a comparative exploration of ethnography in anthropology and accounting10.1108/QRAM-11-2022-0183Qualitative Research in Accounting & Management2023-10-10© 2023 Emerald Publishing LimitedClaire DengQualitative Research in Accounting & Managementahead-of-printahead-of-print2023-10-1010.1108/QRAM-11-2022-0183https://www.emerald.com/insight/content/doi/10.1108/QRAM-11-2022-0183/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited