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Building on the notes prepared for a roundtable organized by qualitative research in accounting & management (QRAM) about the paper titled “Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory” (Vollmer, 2019), this paper aims to extend our understanding of “tacit coordination towards the passing of accounts” and its implications for research on accounting as a social practice.

Building on a selective review of previous studies of accounting “in action” and one illustrative vignette, this paper teases out specific aspects of Vollmer’s argument, which is much broader and ambitious in nature. The aim is to go deeper on one issue – “tacit coordination towards the passing of accounts” and the role of (accounting) practitioners as “stewards of silence” – to encourage further work that unpacks the dynamics and tensions that occur when practitioners seek to tacitly coordinate towards the passing of accounts.

This paper shows how our understanding of the relationship between “tacit coordination” and the “passing of accounts” can be enriched by examining how (accounting) practitioners deal with pressures towards explication. To this end, this paper develops three propositions, which focus on how organizational status, organizational complexity and temporal dynamics may affect the extent to which (accounting) practitioners are able to tacitly coordinate towards the passing of accounts.

The three propositions presented in this paper can be used in future studies to further explore the dynamics of tacit coordination towards the passing of accounts and therefore contribute to a more fine-grained illustration of some of the ideas presented in the paper by Vollmer (2019).

This paper sketches the contours of an approach that has the potential to make some of the ambitious ideas presented in Vollmer’s paper more actionable in future studies.

The purpose of this paper is primarily methodological. This paper aims to complement the novel sociological argument of Hendrik Vollmer’s paper on tacit coordination of accounting practices with a more familiar theory of accounting practice nexuses that has been stimulating an emerging stream of accounting research. The intention is to suggest some ways in which Vollmer’s ideas can be given traction, especially in field studies of accounting.

This study uses Theodore Schatzki’s practice theory to explore some of the ways in which elements of tacit coordination might be researched in accounting field studies.

Tacit coordination can be understood as a background practice that could operate as a dispersed practice in Schatzki’s sense. A practice theory perspective on tacit coordination is suggestive of a number of ways of studying the meaningful cultural contexts as part of which accounting operates. It emphasises, in particular, the active nature of silent, tacit coordination; attending to general knowledge practical know-how, rules and teleoaffectivity as four determinants of practices as specified by Schatzki; and the materiality of coordination.

It has implications for field research insofar as it heightens the researcher’s awareness of tacit coordination as a potentially important set of practices and suggests a number of approaches for studying them. The main suggestions address some of the ways in which tacit coordination can be identified in field research.

This study reflects on the dispersed or integrated nature of tacit coordination practices in accounting.

The study applies Erving Goffman's (1974) “frame analysis” principles to examine how Sharia governance is practiced in Islamic banks and explores the interaction and strategies adopted by bank managers to influence the decisions of Sharia scholars. The study also aims to identify inherent flaws in the Sharia compliance review system.

The study employs the principles of Goffman as a lens to critically analyse a rich dataset obtained through interviews undertaken with 46 key players operating in the governance framework of the Malaysian Islamic banking industry due to its progressive Islamic governance framework.

The study demonstrates that managers of Islamic banks may engage in “passing” and “covering” strategies while interacting within the governance structure. Concurrently, Sharia boards (SBs) implement “protective practices” during their interactions, adding complexity to their responsibilities within the banks. Consequently, SBs cannot merely be viewed as instruments for legitimising banking operations. This raises questions about the “impression management,” “concealment” and “competence” strategies employed by managers and SB members, as suggested by Goffman's framework. These findings indicate that there is room for further enhancement in the governance practices of Islamic banks.

Future research could explore aspects related to the governance of Islamic banks, such as investigating the independence and effectiveness of internal Sharia officers. Examining the strategies employed during their interactions with external Sharia boards and other stakeholders could provide further valuable insights.

By highlighting shortcomings in the governance and compliance review process, the findings could serve as a valuable resource for policymakers. The insights derived could inform the development of regulations aimed at reducing opportunistic behaviour and promoting accountability in the Islamic banking sector.

This study uniquely employs Goffman's concepts of “frontstage” and “backstage” strategies to offer insights into the interactions between Islamic bank managers and SBs and the impact of these interactions on Sharia compliance. The study contributes to the understanding of the dynamics between key players in the governance of Islamic banks and the factors influencing their adherence to Sharia principles.

This paper aims to offer a reflection on the alliance between accounting theory and social research in general, focussing on the conjunction of accounting theory and ethnography in particular.

The author builds on Stefan Hirschauer’s methodological reflections on ethnography and the “silence of the social” to briefly re-articulate some of the ideas the author had associated, in an earlier piece, with the investigation of tacit coordination in accounting.

Ethnography is an intrinsically theoretical practice and also a particular form of accounting. As such, it presents a paradigm case for how accounting theory builds on, and emerges from, social research in joint efforts of breaking the silence of the social. Ethnographic research, like the practice of accounting and social research more generally, is associated with a stewardship of silence and an “ethics of mattering” (Karen Barad), and accounting theory is an invitation to reflect on the underlying practices of (dis-)articulation.

The paper invites readers to engage with accounting practice as a topic of systematic theoretical interest in exploring how we put the world on the record, understand the choices we make in the process and the silences we let lie.

The purpose of this paper is to provide a conceptual reflection based on the author’s personal research experience, reading of the literature and contact with the academic education of emerging scholars.

In this reflection on the paper “Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory” (Vollmer, 2019), the author argues that the silences of the qualitative empirical management accounting research process may preclude research from understanding the silences of accounting practitioners and shape the trajectory of the discipline as a whole.

The author presents a slightly exaggerated depiction of the qualitative empirical management accounting research process. From this, the author infers what impedes empirically studying unorthodox phenomena such as the silences of accounting practitioners.

The author offers a critical perspective on the author’s own research process, using accounting silences as way of reflecting on the potential and limitations of empirical research. Finally, the author makes tentative suggestions for opening up the standard research process.

The “United Nations' Sustainable Development Goal” 9 seeks to “… foster innovation” in all sectors of an economy. Thus, this conceptual piece addresses the indirect effect of innovative behaviour (INB) between total quality management (TQM) and innovation performance (INP). It further explores the context-contingent effect of four external factors [government regulation (GOV), market dynamism (MKD), competitive intensity (CMP) and technological turbulence (TUR)] on the TQM–INB linkage.

By incorporating both theoretical and empirical works in the fields of strategic management, innovation and business performance, this conceptual piece constructs a conceptual model, using a systematic literature review, alongside suppositions that can be tested in further studies.

This conceptual piece puts forward that TQM will be favourably connected to INP, and this favourable association will be mediated by INB. Moreover, GOV, MKD, CMP and TUR will have a favourable context-contingent effect on the favourable direct connection between TQM and INB.

This conceptual piece affords suggestions for both practitioners and researchers alike in the areas of innovative and strategic decision-making in banking establishments for reinforcing INP by introducing TQM, INB, GOV, MKD, CMP and TUR as innovative-strategic tools. It also delivers suggestions for forthcoming academics to examine this conceptual piece, empirically, in diverse banking sites worldwide.

Practical lessons for managers, employees, customers and consultants within the banking sector for the superior advantage of all key stakeholders are deliberated.

This study provides a new model to demonstrate how TQM leads to INP by passing through INB of employees, and how TQM fosters INB under diverse degrees of GOV, MKD, CMP and TUR. It shows how internal factors (7 TQM dimensions) and external factors (GOV, MKD, CMP and TUR) interact to foster employee INB. It also underscores the theoretical authority of three theories utilised, both individually and in combination, by using them to explain new relationships.

Japan has made some progress in recognizing lesbian, gay, bisexual, transgender and queer (LGBTQ) rights, such as passing laws that prohibit discrimination based on sexual orientation and gender identity in some cities. However, there is still a long way to go in terms of legal protection and social acceptance. Understanding citizens' attitudes toward homosexuality can help inform policies and interventions that promote LGBTQ rights and reduce discrimination. This study explores factors that influence citizens' attitudes toward homosexuality in Japan.

The research was conducted through a web-based questionnaire with 1,806 participants, where they were asked about their views on same-sex partnership recognition, homosexual rights and traditional Japanese family systems. The collected data were statistically analyzed to determine the factors that affect individuals' opinions regarding homosexuality.

The study determined that in Japan, traditional views are inversely related to same-sex partnership registration. Conversely, local government support for LGBTQ+ rights is directly associated with societal acceptance. Additionally, closer contact with the LGBTQ+ community promotes acceptance.

The study provides insights into the factors that shape societal attitudes toward homosexuality in Japan and highlights the importance of policies promoting diversity and inclusivity. By identifying these determinants, this study could help policymakers and advocates create effective strategies for promoting acceptance and equality for the LGBTQ+ community in Japan.

To the best of the authors' knowledge, this is the first study that focuses on understanding the factors that influence the attitudes of Japanese citizens toward homosexuality.

The purpose of this paper is to study the following two issues regarding blockchain crowdsourcing. First, to design smart contracts with lower consumption to meet the needs of blockchain crowdsourcing services and also need to design better interaction modes to further reduce the cost of blockchain crowdsourcing services. Second, to design an effective privacy protection mechanism to protect user privacy while still providing high-quality crowdsourcing services for location-sensitive multiskilled mobile space crowdsourcing scenarios and blockchain exposure issues.

This paper proposes a blockchain-based privacy-preserving crowdsourcing model for multiskill mobile spaces. The model in this paper uses the zero-knowledge proof method to make the requester believe that the user is within a certain location without the user providing specific location information, thereby protecting the user’s location information and other privacy. In addition, through off-chain calculation and on-chain verification methods, gas consumption is also optimized.

This study deployed the model on Ethereum for testing. This study found that the privacy protection is feasible and the gas optimization is obvious.

This study designed a mobile space crowdsourcing based on a zero-knowledge proof privacy protection mechanism and optimized gas consumption.

This study aims to examine the dynamics of traditional wayang kulit or shadow puppet knowledge management in a community-based enterprise (CBE) known as “Wisata Wayang” in Wukirsari Village, Yogyakarta, Indonesia.

A qualitative case study was adopted, which allows the author to explore the dynamics or uniqueness of an event or cultural phenomenon more deeply.

The shadow puppet is an artefact of Javanese culture with rich life philosophy and wisdom. It guides people the pursuit of harmony with themselves, others, the universe and God. The success of knowledge management of the shadow puppet at CBE was supported by the high entrepreneurial orientation of the administrators. This study showed that entrepreneurial orientation should be extended into sociopreneurial with additional aspects, including preservation mission and communality, promoting the emergence of grassroots innovations. The knowledge of shadow puppet craft in this village is passed through nyantrik, also known as apprenticeship.

No previous research has explored the dynamics of traditional knowledge management in the context of CBE in Indonesia. As Indonesia has rich traditional knowledge from hundreds of tribes and prominent communal cultures, this study of community-based knowledge management contributes new insights in the knowledge management literature.

This study aims to assess the spread of environmental literacy graduation requirements at public universities in the USA, and to highlight factors that mediate the adoption of this curriculum innovation.

The author analyzed the undergraduate general education curriculum requirements at all 549 public BA-granting higher education institutions in the USA between 2020 and 2022.

The study found that only 27 US public universities out of 540 have an environmental literacy graduation requirement, which represents 5% of universities and is substantially lower than previous estimates.

First, this study provides a more complete, more reliable and more current assessment of the graduation requirement’s presence at US tertiary institutions, and shows the number of universities that have implemented this innovation is lower than was estimated a decade ago. Second, it draws from the scholarship on the infusion of sustainability into the university curriculum to provide a comprehensive discussion of factors that mediate the pursuit and implementation of the graduation requirement. As well, it identifies factors that played a key role in one pertinent case.