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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.

There are certain accepted points that influence ethnographic work, even though they do not condition or fully determine it. They include the notion that in order to develop theories about human life, an ethnographer must study human activities and the way people interpret their realities in their every-day context and must also identify and then synthesise the conditions of the field, the perspectives of the participants, the latent meanings of the context and the researcher's own ideas for the grounding, generation and expansion of propositions about what is actually going on in the events and places researched. In this process, foreshadowed problems are accepted to frame the initial focus, but producing and analysing materials from multiple sources and perspectives are also important in order to prevent over-steering from private ideas and concepts. Once formed, ethnographic propositions, descriptions or theories are explored and tested in terms of their general scope against further data. Ethnographic field-notes are one of the most important foundations in this activity.

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 chapter is to propose a new direction in ethnographic research in education through the emergence of critical presence ethnography (CPE). Through a review of the evolution of the field of ethnography as well as the positionality of the self as ethnographer, this chapter illuminates the ways in which critical ethnographic commitments and critical reflexivity can support a critical presence perspective that captures the ways in which the researcher impacts the internal epistemology and ontology of the research environment. This chapter is a conceptual chapter and does not include a specific research design, methods, or approaches. As a conceptual piece, there are no clear-cut findings, however a review of the extant literature concerning the field of ethnography is presented as well as the roles, opportunities, and tensions that ethnographers experience in the field. Based on the authors’ ethnographic work in the field, they employ a CPE to capture the ripples of self in the research context.

The limitations of this work are that it is only presented in its conceptual form and has not been implemented nor tested in the field. As such, the implications of this work are that it be further developed and operationalized in the field of ethnography. Upon implementation and in depth testing, CPE may have the potential to positively impact the way in which education ethnographers manage researcher identity, conceptions of the self, and researcher bias within a given context. This chapter builds upon a strong body of literature concerning ethnography and critical ethnography in education. Using these processes of ethnography and the ways in which the positionality of the ethnographic researcher have been conceptualized and operationalized in the extant ethnographic literature, our work seeks to provide a way in which the ethnographer can measure his or her impact on the given context. Although infant in our conceptualization, we aspire to contribute to the conversation about ethnography, researcher positionality, and context.

Since Michael Burawoy’s 2004 presidential address to the American Sociological Association, there has been a growing interest among sociologists in “public sociology.” Though controversial in the discipline, public sociology parallels several other “engaged” forms of sociological inquiry, such as service-learning, collaborative research, participatory research, civic engagement, action research, and others. While forms of public sociology are growing among sociologists, there is little linkage with the symbolic interactionist tradition in the discipline. The ethnographic case study presented here attempts to make a link between public sociology and symbolic interactionism. Beginning in 1994 to the present, the author has been involved in the formal and informal recognition efforts of the Pee-Dee Native-American tribe in the author’s home state of South Carolina. The Pee-Dee finally gained state recognition in 2006. The struggle on the part of the tribe to gain state recognition began formally in the early 1970s. The central social issue for the tribe has always revolved around their perceived lack (primarily on the part of the dominant group) in terms of cultural and historical identity. The paradox for the tribe is found in the contradictions between their actual lived historical experience, beginning in colonial times, and the historical interpretation, on the part of earlier historians of the southeast, that the smaller tribes simply “vanished” after 1775. The paradox is also furthered by the stereotypes of what constitutes “real Indians,” which, in many ways, inform the formal recognition requirements by the state. The chapter begins with an exploration of the historical, colonial context, followed with the ethnographic story of my time with the Pee-Dee in the field and our struggle to collaborate on finding a working interpretation of the tribe’s historical and cultural existence as a people. The chapter ends with some thoughts on how a critical symbolic interactionism can promote a successful public sociology project.

Purpose – With an acknowledgement to Benedict Anderson's seminal writings on “imagined communities,” this paper examines several meanings and uses of the concept of imagination: theoretical, methodological, and substantive.

Methodology/approach – Application of these meanings are illustrated from eight qualitative researches, combining direct observations, interviews, participant observation, and document analysis.

Findings – Data are drawn from diverse settings, such as undocumented migrant communities, terrorism, Native American communities, collaborative divorce, nationalism, mass killers, players of video games, and genocide, to illustrate the potential uses and meanings of imagination.

Originality – These diverse researches illustrate the potential empirical and research contributions of these ideas.

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.