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The purpose of the paper is to propose a shift from the ideal of immersion to a practice of “committed localism” in the ethnographic study of relational work in the post-bureaucratic and service-based economy.

The paper is based on ethnographic fieldwork following management consultancy projects in a hospital and a manufacturing company in Denmark. The approach was predicated on committed attention to the everyday of consultancy work activities and associated relational dynamics. This involved being present at the client sites, observing and listening in concrete situations of interaction and engaging in conversations with the multiple actors involved, both external consultants and members of client organisations.

The paper shows how “committed localism” was practiced in the ethnographic study of management consultancy as it is relationally accomplished in and through concrete situations of interaction between consultants and different actors in client organizations and the associated meaning production of the involved actors.

The paper develops the notion of “committed localism”, originally introduced by George Marcus, into a methodological concept to challenge the conventional ideal of immersion as the hallmark of “proper” ethnography. Such a shift is particularly pertinent for the ethnographic study of relational processes involving multiple actors occupying different positions in the temporary social spaces of contemporary workplaces.

Drawing on social exchange theory and the expectancy–value model, this study has two objectives. First, it sought to explore the mediating role of nurses’ self-concept and affective commitment between perceived organizational support (POS) and three different targets (organization, co-workers and patients) of organizational citizenship behavior (OCB). Second, it aimed to develop a better understanding of how nurses´ self-concept and affective commitment mediate the influence of POS on OCB directed toward different targets through sequential mediation.

A cross-sectional study was conducted with 229 nurses. This sample was representative of the nursing population based on several demographic characteristics. Data analysis was performed using partial least squares analysis.

The study revealed that nurses´ self-concept plays a mediating role between POS and OCB directed toward the organization, co-workers and patients, while affective commitment has a mediating effect between POS and OCB directed toward the organization and co-workers. Finally, the indirect influence of POS on OCB through nurses´ self-concept and affective commitment was significant only at the organizational level.

This study contributes to the extant literature by identifying the mediating role of nurses´ self-concept among social exchange constructs such as POS, affective commitment and OCB directed toward different targets.

This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications.

This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison.

This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting.

This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.