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This paper aims to identify specific challenges and opportunities when crafting literature reviews of qualitative accounting research. In addition, it offers potential remedies to frequent challenges when conducting such reviews.

This piece is based on recent methodological advice on conducting literature reviews and my own experience when conducting and publishing reviews that primarily cover qualitative accounting research.

The author chart three typical advantages and three typical use cases of literature reviews of qualitative accounting research, as well as the typical process steps and outputs of such reviews. Along with these process steps, The author identifies three overarching specific challenges when conducting such reviews and discusses potential remedies. Overall, this paper suggests that literature reviews of qualitative accounting research feature idiosyncratic challenges but offer specific opportunities at the same time.

To the best of the authors’ knowledge, this paper is among the first to offer advice on the specific challenges and opportunities when conducting literature reviews of qualitative accounting research.

This study aims to explore how human resource (HR) practitioners conceive of their practice, reveal challenges they grapple with in daily work and generate a conceptual framework of HR praxis.

The paper is based on interviews with HR practitioners in Sweden and a review of articles that examine aspects of HR practitioners' work.

The HR practitioners' work is fragmented and reactive, filled with meetings and affords few opportunities to work undisturbed. Operational tasks are prioritised over strategic work, and their work sometimes involves tasks that are not HR's responsibility. The nature of HR practitioners' daily work mimics the work of their main “customer”, i.e. managers within the organisations.

The HR practitioners were working mainly in the service of managers, which suggests that they have an internal focus. Consistent with current, prescriptive HR discourse, HR practitioners should adopt a multi-stakeholder perspective of human resource management (HRM) and a more external focus that is necessary to contribute to wider, organisational effectiveness. The findings could enrich what is taught in higher education by providing students with an account of the reality of HR practitioners' daily work.

The study provides a situated account of the daily work of HR practitioners, which is largely absent from the literature.

The purpose of this paper is to examine the influence of the emotional intelligence (EI) of the person in charge of making human resource management (HRM) decisions on the adoption of high-performance human resource (HR) practices in small- and medium-sized enterprises (SMEs).

This study takes evidences from 157 HR decision makers in SMEs who autonomously make the decisions in the HR area and were responsible for the HR practices in their firm. The authors used multiple linear regression analysis to test the hypotheses.

Results show that both the EI and the different EI competencies of which it is comprised affect the adoption of various HR practices. Thus, the main theoretical contribution of this work stems from the incorporation of a psychological variable (EI) as an antecedent of HRM. Managers of the SME will find guidance about which emotional competencies are the most important for them to be more successful in their roles and for improving HRM.

First, the sample of firms the authors studied is limited to a specific geographic area in one country – Spain (Canary Islands) – that will necessarily limit generalisation of the results obtained to other populations of SMEs. Researchers should replicate the current model in other geographic areas. Second, and with regard the methodology, researchers could explore other tools to measure EI and emotional competencies. It would be interesting to measure this construct using qualitative analytical techniques, with 360 – or 180 – degree tools. Finally, the current study is cross-sectional in nature, which limits our ability to draw causal inferences from the data. This cross-sectional design prevents us, for example, from analysing EI’s influence on the continued development of high-performance HR practices over time. Future research using longitudinal methodologies to study these variables could provide additional advances in this area. This work makes important contributions to both the literature and the business world. With regard to the theoretical implications, results confirm that EI as a whole, as well as in terms of its specific emotional competencies, affects the decision making related to the adoption of high-performance HR practices, which is known to contribute to the organisational performance.

With regard its practical implications, SMEs’ owners-managers and HR practitioners may find our results and conclusions interesting. Indeed, recommendations in business management have often been accompanied by new approaches in HRM (Kent, 2005), as this study proposes. In particular, managers will find evidence of how a decision-maker’s higher EI propitiates the adoption of high-performance HR practices, thus being able to improve HRM in their SMEs. Moreover, managers will obtain guidance on which emotional competencies are the most important for adopting each HR practice, and so find greater success in their HRM roles. SMEs could organise programmes to develop the HR decision-maker’s emotional competencies, as large firms do for their executives.

Thus, the main theoretical contribution of this work stems from the incorporation of a psychological variable (EI) as an antecedent of HRM. Managers of the SME will find guidance about which emotional competencies are the most important for them to be more successful in their roles and for improving HRM.