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Qualitative management accounting research inQRAM: some reflections

Author

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  • John Burns

Abstract

Purpose - – This paper aims to offer a brief personal reflection upon, and celebrates, the 10th anniversary ofQualitative Research in Accounting & Management(QRAM). More specifically, the author highlights the journal's contributions towards advancing qualitative management accounting research over the last decade, and the author suggests possible future avenues. Design/methodology/approach - – This short paper mainly constitutes a review of qualitative management accounting articles published in the first ten years ofQRAM's publishing life, plus some personal reflection and suggestions for future directions. Findings - – The author celebrates the impressive achievements ofQRAM's founding editors, and the author is encouraged to offer the personal views on how the journal might excel further in years to come. Research limitations/implications - – Although the piece is primarily personal reflection, there is hopefully some food for thought with regard to fruitful directions in tomorrow's qualitative management accounting research. In particular, arguments are made for more undertaking of processual qualitative research and also for more targeted focus on the connections between management accounting and other relevant disciplines such as management and organisation studies. Practical implications - – The paper offers no practical implications as such, but does discuss, and in fact heeds some caution against, the apparent trend of (possibly too uncritically) seeking to tease out practical implications from qualitative management accounting research. Social implications - – Again, while this paper offers no specific discussion on its social implications, the author would add that any qualitative management accounting research paper inherently carries at least some implications for society; management accounting and the wider society are continually intertwined through time. Originality/value - – The author would not claim that there is much that is original in this short piece – most of what is offered simply gathers others' past contributions. But hopefully there will be some values in the ideas offered with regard to the exciting future ahead for qualitative management accounting research inQRAM.

Suggested Citation

  • John Burns, 2014. "Qualitative management accounting research inQRAM: some reflections," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 11(1), pages 71-81, April.
  • Handle: RePEc:eme:qrampp:v:11:y:2014:i:1:p:71-81
    DOI: 10.1108/QRAM-02-2014-0017
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    Citations

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    Cited by:

    1. Jean Ingersoll Abbott & Barry R. Palatnik, 2018. "Students’ perceptions of their first accounting class: implications for instructors," Accounting Education, Taylor & Francis Journals, vol. 27(1), pages 72-93, January.
    2. Rebecca Vine, 2020. "Riskwork in the construction of Heathrow Terminal 2," SPRU Working Paper Series 2020-20, SPRU - Science Policy Research Unit, University of Sussex Business School.
    3. Mojca Gornjak, 2019. "IFRS 9: Initiator of Changes in Management Accounting Processes," Management, University of Primorska, Faculty of Management Koper, vol. 14(2), pages 95-116.
    4. Palermo, Tommaso, 2018. "Accounts of the future: a multiple-case study of scenarios in planning and management control processes," LSE Research Online Documents on Economics 86648, London School of Economics and Political Science, LSE Library.

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