Qualitative Research in Accounting & Management: Volume 11 Issue 3

Accountants as institutional entrepreneurs: changing routines in a telecommunications company

Umesh Sharma, Stewart Lawrence, Alan Lowe

The purpose of this paper is to explicate the role of institutional entrepreneurs who use accounting technology to accomplish change within a privatised telecommunications…

Bank officers’ perceptions and uses of qualified audit reports

Nina Sormunen

The purpose of this study is to provide insights into the perceptions and uses of qualified audit reports in financial statements of small- and medium-sized enterprises (SMEs). As…

Inside the boardroom: exploring board member interactions

Pieter-Jan Bezemer, Gavin Nicholson, Amedeo Pugliese

– This study aims to open up the black box of the boardroom by directly observing directors’ interactions during meetings to better understand board processes.

Creditable behaviour? The intra-firm management of trade credit

Rebecca Boden, Salima Yassia Paul

This paper aims to explore the reasons for the apparent failure of many UK firms to achieve the competitive advantages indicated in largely positivist literature through the…