Qualitative Research in Accounting & Management
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Accounting theory, ethnography, and the silence of the social
Hendrik VollmerThis 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…
Afterword: Audit Society 2.0?
Michael PowerThe purpose of this study is to briefly reflect on the continuing relevance of the arguments of “The Audit Society” thesis after 25 years and to consider whether they need to be…
The influence of Power’s audit society in environmental and sustainability accounting
Jan Bebbington, Carlos LarrinagaThe purpose of this paper is to reflect upon the contribution of the Mike Power’s Audit Society and associated papers from the 1990s to the (then) emerging field of environmental…
How accounting research understands performativity: effects and processes of a multi-faceted notion
Reaven Yu, Christian HuberThis 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…
Coping with audit society pressures: a review of NGO responses to funder accountability demands
Roel BoomsmaThis paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against…
Breaking incommensurability boundaries? On the production and publication of interparadigmatic research
Yves Gendron, Luc Paugam, Hervé StolowyThis essay takes issue with the incommensurability thesis, which assumes that meaningful research work across different paradigms cannot occur. Could it be that the thesis…
The critical potential of institutional theory revisited — a field study of the rationalisation of budget fairness through agentic actorhood
Thomas Ahrens, Laurence Ferry, Rihab KhalifaThis 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 BarresiThe 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 StoneWith the accelerated global adoption of integrated reporting, this paper aims to understand the role of practicing accountants in integrated reporting.
Navigating the emotional challenges of ethnographic accounting research: notes from first-time ethnographers
Nathalie Repenning, Kai DeMottThis study aims to better understand the emotional challenges that inexperienced accounting researchers may face in conducting ethnographies. To do so, the authors use Arlie…
The audit society: opening up a meaningful epistemological agenda
Yves GendronThis paper aims to bring to the fore some conditions of possibility surrounding the audit society thesis that might have contributed to construct a sense of distinctiveness around…
How do accounts pass? A discussion of Vollmer’s “Accounting for tacit coordination”
Tommaso PalermoBuilding on the notes prepared for a roundtable organized by qualitative research in accounting & management (QRAM) about the paper titled “Accounting for tacit coordination: The…
The intersection between ‘The Audit Society’ and public sector corruption and fraud: – a literature review and future research agenda
Antonio D’Andreamatteo, Giuseppe Grossi, Giorgia Mattei, Massimo SargiacomoThis paper aims to explore how the phenomena of corruption and fraud in the public sector have been portrayed in the literature using the Audit Society Framework (Power, 1997).
The end of audit. Spectacle and love in the audit society
Lukas Löhlein, Christian HuberA total of 25 years of research on the audit society has provided rich and engaging accounts of the ways in which rituals of verification have conditioned organizations and…
Tacit coordination as a background practice to accounting practices – reflections on Vollmer’s case for a sociological super-theory of accounting
Thomas AhrensThe 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…
Whereof one cannot speak … a comment on Vollmer (2019)
Christian HuberThe 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…
ISSN:
1176-6093Online date, start – end:
2004Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Lukas Goretzki
- Thomas Ahrens
Further Information
