Search results

The purpose of this paper is to contribute to scholarly work on the role of sell-side financial analysts in corporate governance (CG). It examines the more recent work products pertaining specifically to CG that analysts based in the USA and UK have generated in the past two decades, namely, their CGCG reports. Specifically, this paper focusses on analysing how analyst CG reports constitute a comparative space in which the governance procedures of companies are evaluated and “best practices” are created.

This study involves a social constructivist textual analysis of 48 CG reports produced by analysts based in the USA and UK between 1998 and 2009.

Analyst CG reports textually construct a comparative space comprising four dimensions. First, the space is constructed for some carefully edited users to evaluate the governance of companies. Second, the construction of this space requires the selection of “building materials”, i.e., governance issues included in the space that render companies amenable to evaluation and comparison. Third, by linking the range of governance issues chosen to formal regulations, firms are rendered governable and regulatory requirements reinterpreted. Lastly, by using different types of inscriptions, such as narratives and tables, the space highlights “winners”, i.e., those companies which do better than others, and constructs their governance procedures as “best practices”.

This research provides a first step towards an in-depth understanding of analyst CG reports. The insights from this paper generate a range of areas for future research, including how these reports are produced and used.

This paper adds to the existing literature focussing on the role of analysts in CG. It extends previous studies by examining the more recent and debatable work products generated by analysts, namely, their CG reports, and suggests an extended CG role for them. Theoretically, analyst CG reports are conceptualised as “inscriptions” that construct “documentary reality”. The notion of “editing” is also drawn upon, to analyse a particular way in which documentary reality is constructed. Accordingly, this paper broadens the theoretical perspectives used in CG research.

The purpose of this paper is to extend the knowledge claim of management accounting research using qualitative research methods, in particular, the interpretive case study, and its evaluation using “convincingness” criteria demonstrating the textual authenticity, plausibility and criticality of case study findings.

Qualitative research in the management accounting field considers both context and function (Burchell et al., 1980). This study sets out the rationale for adopting qualitative methodologies such as interpretive case studies in which rich, contextual and detailed data were collected and analyzed (Miles and Huberman, 1994; Mason, 2002). Methodological issues related to research design, analysis and evaluation are discussed by drawing on frameworks of social science research design. The paper sets out the procedures of an interpretive case study essential to ensuring the procedural validity of research which can be evaluated more accurately using the criteria of “convincingness” rather than positivist measures of the reliability, validity of data and the generalization of results. Textual authenticity, plausibility and critical interpretation, and how these hallmarks of “convincingness” can reflect the procedural validity of accounting research are described.

Qualitative research strategies such as the interpretive case study, which consider the complex settings of accounting change and practice, are found to offer deep understandings and convincing explanations of accounting change. Affirming that accounting is firmly established as a social science, the paper finds that the authenticity, plausibility and criticality of research in this field.

The relevance of qualitative research to contemporary accounting research is considered as an effective method to explicate theory and inform practice, which suggests that new measures to evaluate related research are required to develop the potential of selected qualitative research methodologies in accounting domains.

Qualitative research in management accounting focuses on the interpretation of meanings found in people and organizations that are subject to the influence of contextual variables. Human attributes underpin accounting conventions and change resulting from continuous technological and regulatory advances. This paper’s comprehensive account of interpretive case study research emphasizes the significance of evaluative criteria that relate, beyond reliability, to the richness of the text. This, thus, encourages and supports new and emerging researchers to seek qualitatively coherent and critical interpretations in management accounting research.

The purpose of this paper is to introduce the literary authority of qualitative management accounting field research (QMAFR) and its interconnectedness with the scientific authority of this form of research.

The paper adopts a non‐positivist perspective on the writing/authoring of QMAFR. The paper illustrates its arguments by analysing how the field is written/authored in two well‐known examples of qualitative management accounting research, using Golden‐Biddle and Locke's framework as a way of initiating an understanding of how field research attains its “convincingness”.

The paper finds that these two examples of QMAFR attain their convincingness by authoring a strong sense of authenticity and plausibility, adopting writing strategies that signal the authority of the researcher and their figuration of the “facts”.

The paper argues for a more aesthetically informed consideration of the “goodness” of non‐positivist QMAFR, arguing that its scientific and aesthetic forms of authority are ultimately intertwined.

This paper has practical implications for informing the ways in which QMAFR is read and written, arguing for greater experimentation in terms of its narration.

The value of this paper lies in its recognition of the authorial and aesthetic nature of QMAFR, as well as it potential to encourage debate, reflection and changed practices within the community of scholars interested in this form of research.

The purpose of this paper is to explore in depth the special context and unique life experience of the online role-playing game and to provide insights regarding an interpretation of the situational context model.

This study uses netnography, online interviews, and the physical travel of researchers to the field for field participation and observations. The combination of netnography and online interviews combines online and offline studies to achieve more consistency in the data collection, analysis, and other processes. In-person participation in observations makes the research more realistic. The combination of these qualitative methods is helpful in achieving a more comprehensive and accurate research process.

The findings of the study can be classified into a three-stage situational context approach, which is presented in the form of propositions. Finally, the insight of the situational context model was developed.

This study only focussed on office workers and students in online role-playing game. Therefore, the samples should be extended to other massively multiplayer online games, including different nationalities and professions for comparative analysis and related studies. Through the expansion of the sample size, a representative and stable cyber model can be established.

The theoretical contribution of this study is to establish an interpretation of the situational context model and eight related propositions. The study revealed the mystery of female online role-playing games.

The purpose of this paper is to add to our understanding of the nature of accrual accounting by examining the process involved in its construction, as a dynamic and controversial process. This paper reveals how it is built and constantly modified, reinforced or negated during the process of implementation.

This paper’s focus on a government initiative with multiple actors present in the laboratory. Specifically, this study offers a close examination of the day-to-day activities of a laboratory case study; it focuses on participant observation in video conference calls. The discussions held by the project teams are analyzed to extend our inquiry into the most intimate aspects of fact construction (Latour and Woolgar, 1979). These excerpts illustrate the processes of accrual accounting construction and open up the possibility of studying the emergence of accrual accounting through the lens of an action net.

The evidence collected reveals the absence of a well-defined template for implementing accrual accounting in government. These results reveal an elaborate process of improvisation and fabrication in the design of this accounting system and a fragile network in action.

Prior research on accrual accounting in government focuses on the examination of existing accrual accounting systems with somewhat puzzling results on lack of use. In this study, the perspective has been shifted from focusing on accrual accounting as self-evident (Lapsley et al., 2009) to examine its construction. This paper examines this tension between the apparent certainties as espoused by practitioners and the problematic nature of accrual accounting in government. It extends our knowledge of “black box accrual accounting,” and shows that it is a fluid object with significant discretion in the determination of practice.

Discusses the problematic nature of the boundary between the “technical” and the “social” and its consequences in respect of understanding the relationship between technological and organizational change. Illustrates the argument using material drawn from research on the implementation of a hospital information system and an R&D project to develop a knowledge‐based system to assist the implementation of strategic change.

“Dirty work” is an embodied, emotional activity, and may best be expressed through narrative thick description. The purpose of this paper is to employ creative analytic techniques through a “messy text” for better understanding the tacit knowledge and emotionality of dirty work and dirty research. The vignettes, based upon ethnographic fieldwork with US Border Patrol agents, viscerally reveal the embodied emotions of dirty work and doing dirty research.

The research draws on a two and a half year ethnography of the US Border Patrol in which the first author engaged in participant observation, shadowing, and interviews. Based upon the iterative data analysis and narrative writing techniques using verbatim quotations and field data, the essay provides a series of vignettes that explore the multi-faceted feelings of dirty work.

Tacit knowledge about dirty work is unmasked and known through experiences of the body as well as emotional reactions to the scene. A table listing the emotions that emerged in these stories supplements the narrative text. The analysis shows how communication about emotions provides a sense-making tool that, in turn, elucidates both the challenges and the potential highlights of doing dirty work. In particular, findings suggest that emotional ambiguity the “moral emotions” of guilt and shame may serve as sense-making tools that can help in ethical decision making and a re-framing of challenging situations.

A field immersion alongside dirty workers, coupled with a creative writing approach, provides access to the fleeting, embodied, and fragmented nature of tacit knowledge – answering the questions of what dirty work feels like. The essay provides a behind the scenes exploration of US Border Patrol agents – a profession that is alternately stigmatized or hidden from public view. Finally, the piece provides a self-reflexive account of the messy realities of conducting “dirty research” in a way that is open ended and embodied.

The purpose of this paper is to develop a gendered understanding of women's experience of a mass cycle tour event.

This research uses an ethnographic approach to explore women's experiences of a cycle tour event. Qualitative data are analysed through the conceptual framework of post‐structural feminism.

Key themes included the meaning of women's cycle tour experience as a “shared journey”, the centrality of the “body” in event design (comfort, safety, enjoyment) and an event culture of “respect” (encouragement, skill development, knowledge sharing).

This research is based on a particular sample of women who were largely Anglo‐Celtic, middle to lower middle class and middle aged Australians. Hence, this research does not claim to be representative of all women's experiences. Given the strong focus on quantitative research within event management, this research identifies the need for qualitative and feminist approaches.

The research findings identify a number of gender issues for professionals to reflexively consider in designing, promoting, managing and evaluating mass cycle tour events. The findings have implications for how active tourism events are conceptualised, promoted and managed as gender inclusive.

Developing a gender inclusive approach to events can broaden the participant target market and address equity issues relating to women's participation in physical activity.

There has been little exploration of the gendered experience or management of events in the literature. Hence, this paper contributes to empirical research and theorising of women's experiences of active tourism events.

Narrative is discussed as a way of making sense of the world of work. Qualitative research in organisations often falls short of discovering the ethnographic or agent‐centred meanings and assumptions which underlie action. It is argued that eliciting and analysing managerial narratives helps researchers identify the implicit reasoning and assumptive knowledge that underlies decisions and actions. It also allows respondents to provide narrative representations of how they see the past, present and future in their work and attain a fuller degree of coherent understanding. Research like this can shed valuable light on both the tacit and explicit knowledge in the organisation.

Marketing as a concept pays a great deal of attention to the individual market transactions, ignoring the impact of marketing practices on society at a macro level. The paper argues that, in a multicultural marketplace, marketers and consumers of different ethnic backgrounds co‐exist, interact and adapt to each other. In doing so, consumers act as skilled navigators who frequently engage in culture swapping to sample the many tastes, themes and sounds of different cultures. Marketing facilitates this culture swapping and contributes towards tolerance and acceptance of lifestyle among consumers. However, traditional racial or ethnic segmentation could become problematic due to the fact that consumers no longer conform either individually or as a group to any one specific segment or category. The paper is based on an ethnographic study of ethnic minority and mainstream consumers in the UK.