Qualitative Research in Accounting & Management: Volume 21 Issue 4

Management accounting practice as understanding, supporting and advancing local epistemic methods

Morten Jakobsen

The purpose of this paper is to gain insight into how management accountants can become relevant business partners out of respect for existing locally developed accounts of…

Performance management system components and the role of the management accountant

Antje Bruesch, Martin Quinn

While extant research does mention performance management systems as antecedent to a management accountant’s role, and that there is tension between both, there is little detailed…

Management interventions in pacing a planned financial accounting outsourcing transition

Arja Flinkman, Benita Gullkvist, Henri Teittinen

This paper aims to explore how the time and temporal aspects are managed in a financial accounting outsourcing (FAO) transition process in an international interorganizational…

Sustainability reporting in Spanish public hospitals: has it become an institutionalized norm among these organizations?

Javier Andrades, Manuel Larrán Jorge, Maria Jose Muriel, Maria Yolanda Calzado

The purpose of this paper is twofold. First, it identifies whether sustainability reporting has become an institutionalized cultural norm in the daily routines and organizational…