Qualitative Research in Accounting & Management: Volume 12 Issue 2

The impact of regulation on management control: Compliance as a strategic response to institutional logics of university accreditation

Thomas Ahrens, Rihab Khalifa

This paper aims to contribute to our understanding of the impact of regulation on management control practices. It explores the processes by which the institutionalised properties…

Core values as a management control in the construction of “sustainable development”

Stephen Jollands, Chris Akroyd, Norio Sawabe

This paper aims to examine a management control constructed by senior managers, a core value focused on sustainability, as it travels through time and space. The criticality of…

Structuration theory: reflections on its further potential for management accounting research

Alan Coad, Lisa Jack, Ahmed Othman Rashwan Kholeif

– This paper aims to examine the potential of strong structuration theory in management accounting research.

Accounting information and shifting stakeholder salience: an industry level approach

Oday Kamal, David Brown, Prabhu Sivabalan, Heidi Sundin

– The purpose of this research is to understand how accounting information mobilises stakeholder salience at an industry level.