Qualitative Research in Accounting & Management: Volume 16 Issue 2

Editorial

Erik Strauss, Sophie Tessier

The tension between intention and attention: Dialectic changes in the coercive and enabling orientations of organizational rules

June Borge Doornich, Katarina Kaarbøe, Anatoli Bourmistrov

This paper aims to explore how changes in the coercive and enabling orientations of the organizational rule system influence the attention managers pay to rules.

Enabling control in a radically decentralized organization

Winnie O’Grady

This paper aims to consider the enabling and coercive features of formal control in non-hierarchical settings and the factors influencing perceptions of controls.

Symbolic categories and the shaping of identity: The categorisation work of management accountants

Jeremy Morales

This paper aims to study the symbolic categorisations management accountants produce. It examines the categories they use to describe their work and analyses the meanings they…

The “betrayal effect” on post-acquisition integration: A performative appraisal of management control systems in a merger context

Nazila Razi, John Garrick

This paper aims to draw on Latour’s (1991) conceptual “performative” framework to investigate the role of management control systems (MCSs) in the establishment of…