Qualitative Research in Accounting & Management: Volume 19 Issue 5

Management control systems and the strategic management of innovation

Sharlene Sheetal Narayan Biswas, Chris Akroyd

This paper aims to understand the strategic management of innovation by examining the effect that management control systems (MCS) have on innovation activities during the…

The emergence of audit data analytics in existing audit spaces: findings from three technologically advanced audit and assurance service markets

Michael Kend, Lan Anh Nguyen

The purpose of this exploratory study is to better understand the interactions between external auditors, their audit clients and audit regulators when considering the supply of…

Intersections of women’s identities in professional accountancy careers

Adriana Tiron-Tudor, Widad Atena Faragalla

This study aims to explore intersectional gender inequalities that exist in accounting organizations.

Coherence in the use of a performance measurement system and compatibility between institutional logics in public hospitals

Antonio Leotta, Daniela Ruggeri

This study aims to explore how the use of a performance measurement system (PMS) reflects the compatibility between institutional logics at different levels. It emphasises the…

Competing logics in budgeting in a university setting in Tanzania

Tausi Mkasiwa

This study aims to investigate how actors’ responses to competing logics (academic and business logics) in budgetary practices in a university setting in Tanzania were shaped by…

Sustainability materiality research: a systematic literature review of methods, theories and academic themes

Simona Fiandrino, Alberto Tonelli, Alain Devalle

This systematic literature review (SLR) aims to examine the extent of academic knowledge of sustainability materiality research. There is no academic review of this field;…

Accounting, hybrids and hybridity – attending to the value dimension in institutional logics

Thomas Ahrens, Laurence Ferry

This study is concerned with the institutional value dimension in recent accounting research into hybrids and hybridity. Such research has been cognitively oriented and neglected…