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Content
April 2017, Volume 14, Issue 1
- 2-20 Time-driven activity-based costing
by Rúben Silva Barros & Ana Maria Dias Simões da Costa Ferreira - 21-37 Dynamic and static pricing in open-book accounting
by Daniel Ellström & Martin Hoshi Larsson - 38-59 The role of organizational culture in the adoption of customer profitability analysis: a field study
by Matthew Fish & William Miller & D’Arcy Becker & Aimee Pernsteiner - 60-80 A dramaturgical accounting of cooperative performance indicators
by Lawrence T. Corrigan & Daphne Rixon - 81-102 Writing write-downs: the rhetoric of goodwill impairment
by Niklas Sandell & Peter Svensson
October 2016, Volume 13, Issue 4
- 394-414 The regulation of cross-border audits of development NPOs: a legitimacy perspective
by Thomas Ahrens & Frank Fabel & Rihab Khalifa - 415-444 Exploring the implications of integrated reporting on organisational reporting practice
by Abdifatah Ahmed Haji & Dewan Mahboob Hossain - 445-471 Making up performance: the construction of “performance” in venture capital firms’ portfolios
by Rafael Heinzelmann - 472-510 ERM adoption in the insurance sector
by Mirna Jabbour & Magdy Abdel-Kader
August 2016, Volume 13, Issue 3
- 266-277 A pragmatic constructivist approach to accounting practice and research
by Hanne Nørreklit & Morten Raffnsøe-Møller & Falconer Mitchell - 278-302 Understanding practice generalisation – opening the research/practice gap
by Hanne Nørreklit & Lennart Nørreklit & Falconer Mitchell - 303-329 Boundary subjects and boundary objects in accounting fact construction and communication
by Teemu Laine & Tuomas Korhonen & Petri Suomala & Asta Rantamaa - 330-349 The role of narrative in developing management control knowledge from fieldwork
by Will Seal & Ruth Mattimoe - 350-369 Tracing the becoming of reflective practitioner through the enactment of epistemic practices
by Mihaela Trenca - 370-391 Assessing the validity of accounting for human rights
by Daniela Pianezzi & Lino Cinquini
June 2016, Volume 13, Issue 2
- 130-158 The social consequences of control: accounting for indentured labour in Fiji 1879-1920
by Umesh Sharma & Helen Irvine - 159-188 On the (re)construction of numbers and operational reality
by Gun Abrahamsson & Hans Englund & Jonas Gerdin - 189-215 What makes accounting information timely?
by Cecilia Gullberg - 216-251 Information technology and diffusion in the New Zealand public health sector
by Nirmala Nath & YuanYuan Hu & Chris Budge - 252-263 What can(not) a flat and local structuration ontology do for management accounting research?
by Hans Englund & Jonas Gerdin
April 2016, Volume 13, Issue 1
- 2-30 The MCS package in a non-budgeting organisation: a case study of Mainfreight
by Winnie O’Grady & Chris Akroyd - 31-56 Enabling characteristics of new budgeting practice and the role of controller
by Tiina Henttu-Aho - 57-85 The struggle to fabricate accounting narrative obfuscation
by Brian A. Rutherford - 86-89 A comment on “The struggle to fabricate accounting narrative obfuscation: an actor-network-theoretic analysis of a failing project”
by Gerard William Stone & Lee Parker - 90-91 A response to Stone and Parker
by Brian A. Rutherford - 92-126 Coordination under uncertainty
by Lukas Goretzki & Martin Messner
October 2015, Volume 12, Issue 4
- 321-345 Line-item budgeting and film-production
by Ivar Friis & Allan Hansen - 346-376 Unpacking the package
by Mark Evans & Basil Phillip Tucker - 377-394 Making sense of government budgeting: an internal transparency perspective
by Irvine Lapsley & Ana-María Ríos - 395-424 The role of management control systems in situations of institutional complexity
by Utz Schäffer & Erik Strauss & Christina Zecher - 425-451 Paradoxical puzzles of control and circuits of power
by João Oliveira & Stewart Clegg
August 2015, Volume 12, Issue 3
- 202-229 “Modes of mediation” for conceptualizing how different roles for accountants are made present
by Heba El-Sayed & Mayada Abd El-Aziz Youssef - 230-255 Approaches to validation and evaluation in qualitative studies of management accounting
by Lili-Anne Kihn & Eeva-Mari Ihantola - 256-286 Pressures for sustainability practices in an oil and gas company: evidence from Sudan
by Yousif Abdelbagi Abdalla & Siti-Nabiha A.K - 287-314 Do stakeholders or social obligations drive corporate social and environmental responsibility reporting? Managerial views from a developing country
by Md Moazzem Hossain & Manzurul Alam & Muhammad Azizul Islam & Angela Hecimovic
June 2015, Volume 12, Issue 2
- 106-126 The impact of regulation on management control
by Thomas Ahrens & Rihab Khalifa - 127-152 Core values as a management control in the construction of “sustainable development”
by Stephen Jollands & Chris Akroyd & Norio Sawabe - 153-171 Structuration theory: reflections on its further potential for management accounting research
by Alan Coad & Lisa Jack & Ahmed Othman Rashwan Kholeif - 172-200 Accounting information and shifting stakeholder salience: an industry level approach
by Oday Kamal & David Brown & Prabhu Sivabalan & Heidi Sundin
April 2015, Volume 12, Issue 1
- 3-33 Implementing performance measurement systems
by Rusdi Akbar & Robyn Ann Pilcher & Brian Perrin - 34-54 Enhancing the transparency of accounting research: the case of narrative analysis
by Ivo De Loo & Stuart Cooper & Melina Manochin - 55-86 Cost consciousness: conceptual development from a management accounting perspective
by Santiago Velasquez & Petri Suomala & Marko Järvenpää - 87-102 Creating an identity for a heterogeneous system in health care
by Hannele Kantola
November 2014, Volume 11, Issue 4
- 278-285 Qualitative research in accounting: the North American perspective
by Richard Baker - 286-316 Between a rock and a hard place
by Tim Fogarty & David A. Jones - 317-356 Neoliberalism, crises and accusations of fraud: a vicious circle of reinforcing influences?
by Henri Guénin-Paracini & Yves Gendron & Jérémy Morales - 357-379 Strategy, IT and control @ eBay, 1995-2005
by Dan N. Stone & Alexei N. Nikitkov & Timothy C. Miller - 380-415 What qualitative research can tell us about performance management systems
by Bruno Cohanier - 416-439 A participant observation study of the resolution of audit engagement challenges in government tax compliance audits
by Rick Stephan Hayes & Richard Baker
September 2014, Volume 11, Issue 3
- 190-214 Accountants as institutional entrepreneurs: changing routines in a telecommunications company
by Umesh Sharma & Stewart Lawrence & Alan Lowe - 215-237 Bank officers’ perceptions and uses of qualified audit reports
by Nina Sormunen - 238-259 Inside the boardroom: exploring board member interactions
by Pieter-Jan Bezemer & Gavin Nicholson & Amedeo Pugliese - 260-275 Creditable behaviour? The intra-firm management of trade credit
by Rebecca Boden & Salima Yassia Paul
June 2014, Volume 11, Issue 2
- 86-91 Guest Editorial: Accounting for public governance
by Giuseppe Grossi & Ileana Steccolini - 92-110 Contracting accountability in network governance structures
by Lisa Hansson & Frode Longva - 111-128 Accountability and governance in social care: the impact of personalisation
by Enrico Bracci - 129-145 Circuits of power and accountability during institutionalisation of competitive tendering in public sector organisations
by Jean Claude Mutiganda - 146-164 Accounting, transparency and governance: the heritage assets problem
by Lucia Biondi & Irvine Lapsley - 165-186 Time-driven activity-based costing to improve transparency and decision making in healthcare
by Cristina Campanale & Lino Cinquini & Andrea Tenucci
April 2014, Volume 11, Issue 1
- 8-12 “What's in a name”: or why create another journal?
by Keith Hooper - 13-28 Qualitative perspectives: through a methodological lens
by Lee Parker - 29-39 Quality in qualitative management accounting research
by Hanne Nørreklit - 40-50 A pragmatic view on engaged scholarship in accounting research
by Henk J. ter Bogt & G. Jan van Helden - 51-70 Qualitative research – mixed emotions
by Christopher Humphrey - 71-81 Qualitative management accounting research inQRAM: some reflections
by John Burns
November 2013, Volume 10, Issue 3/4
- 196-212 Measuring performance in the third sector
by Carolyn Cordery & Rowena Sinclair - 213-233 Towards a definition of performance for religious organizations and beyond
by Silvia Payer-Langthaler & Martin R.W. Hiebl - 234-258 Measurement as legitimacy versus legitimacy of measures
by Belinda Luke & Jo Barraket & Robyn Eversole - 259-278 Charity accountability in the UK: through the eyes of the donor
by Ciaran Connolly & Noel Hyndman - 279-294 Accounting for volunteer services: a deficiency in accountability
by Emma O'Brien & Stuart Tooley - 295-315 Purposes, activities and beneficiaries
by Gareth G. Morgan - 316-346 Performance on the right hand side
by Basil Tucker & Helen Thorne - 347-368 Charity performance reporting: comparing board and executive roles
by Phil Saj
June 2013, Volume 10, Issue 2
- 100-126 Path‐dependencies, constrained transformations and dynamic agency
by Antti Rautiainen & Robert W. Scapens - 127-143 How do small business owners manage working capital in an emerging economy?
by Laura A. Orobia & Warren Byabashaija & John C. Munene & Samuel K. Sejjaaka & Dan Musinguzi - 144-171 Management control research in the banking sector
by Tharusha N. Gooneratne & Zahirul Hoque - 172-191 Private equity coming out of the dark
by Michael Kend & Dean Katselas
April 2013, Volume 10, Issue 1
- 4-30 Researching the lived experience of corporate governance
by Thomas Ahrens & Rihab Khalifa - 31-59 Developing the Flesch reading ease formula for the contemporary accounting communications landscape
by Gerard Stone & Lee D. Parker - 60-77 The embeddedness of accounting outsourcing relationships
by Ali M. Elharidy & Brian Nicholson & Robert Scapens - 78-93 Mitigating risks in a shared service relationship: the case of a Malaysian bank
by Rozita Amiruddin & Aini Aman & Sofiah & Auzair & Noradiva Hamzah & Ruhanita Maelah
November 2012, Volume 9, Issue 4
- 300-336 Reflecting on perceived deinstitutionalization of gender‐biased employment practices in accountancy
by Rosalind H. Whiting - 337-362 Do corporate governance codes improve board accountability?
by Teerooven Soobaroyen & Jyoti Devi Mahadeo - 363-397 How to acquire aircraft? A grounded theory approach to case study research
by Dorothea Bowyer & Glenda Davis - 398-414 ERP systems and management accounting: a multiple case study
by Cristóbal Sánchez‐Rodríguez & Gary Spraakman
August 2012, Volume 9, Issue 3
- 205-227 Exploring public sector managers' preferences for attracting consultants or academics as external experts
by Jan van Helden & Anders Grönlund & Riccardo Mussari & Pasquale Ruggiero - 228-244 Some proposals for impactful management control research
by Will Seal - 245-264 Research paradigms, theoretical pluralism and the practical relevance of management accounting knowledge
by Jeltje van der Meer‐Kooistra & Ed Vosselman - 265-273 The practical relevance of management accounting research and the role of qualitative methods therein
by Henk ter Bogt & Jan van Helden
June 2012, Volume 9, Issue 2
- 96-122 Intra‐organisational management accounting for inter‐organisational control during negotiation processes
by Morten Jakobsen - 123-145 Competitive forces and the levers of control framework in a manufacturing setting
by Zahirul Hoque & Maybelle Chia - 146-167 Better safe than sorry: defensive loan assessment behaviour in a changing bank environment
by Anders Nilsson & Peter Öhman - 168-193 Beyond rationalisations: improving interview data quality
by Jenny Condie
April 2012, Volume 9, Issue 1
- 4-20 Approaching control in interfirm transactional relationships
by Ed Vosselman - 21-43 The effectiveness of newsletters in accountants' client relations with small business managers
by Gerard Stone - 44-65 The use of performance measures: case studies from the microfinance sector in Kenya
by Nelson Waweru & Gary Spraakman - 66-88 Q methodology: is it useful for accounting research?
by Peter Massingham & Rada Massingham & Kieren Diment
November 2011, Volume 8, Issue 4
- 320-357 Management accounting systems and organisational culture
by Cristiano Busco & Robert W. Scapens - 358-381 An investigation of the motivation of hotel owners and operators to engage in earnings management
by Michael J. Turner & Chris Guilding - 382-424 Accounting research and trust: a literature review
by Gudrun Baldvinsdottir & Andreas Hagberg & Inga‐Lill Johansson & Kristina Jonäll & Jan Marton - 425-449 New Zealand funding organisations
by Hedy Jiaying Huang & Keith Hooper
August 2011, Volume 8, Issue 3
- 212-237 The roles of management control in a product development setting
by Chris Akroyd & William Maguire - 238-264 The qualitative research interview
by Sandy Q. Qu & John Dumay - 265-291 The art of managing individuality
by Hanne Nørreklit - 292-314 Convergence versus divergence of performance measurement systems
by Mostafa Jazayeri & Danture Wickramsinghe & Tharusha Gooneratne
June 2011, Volume 8, Issue 2
- 108-138 Relating performative and ostensive management accounting research
by Allan Hansen - 139-160 The views of managers from a local coastal council on sustainability reporting issues
by Nick Sciulli - 161-179 Motivation, pay satisfaction, and job satisfaction of front‐line employees
by Carolyn Stringer & Jeni Didham & Paul Theivananthampillai - 180-200 The diffusion of activity‐based costing in Jordanian industrial companies
by Mahmoud Nassar & Husam Aldeen Al‐Khadash & Alan Sangster
April 2011, Volume 8, Issue 1
- 5-21 Mixed methods research in accounting
by Jennifer Grafton & Anne M. Lillis & Habib Mahama - 22-38 Mixed methods research: don't – “just do it”
by Ivo De Loo & Alan Lowe - 39-58 Threats to validity and reliability in mixed methods accounting research
by Eeva‐Mari Ihantola & Lili‐Anne Kihn - 59-71 Lessons learned: advantages and disadvantages of mixed method research
by Mary A. Malina & Hanne S.O. Nørreklit & Frank H. Selto - 72-90 Applying mixed methods research in evaluating clinical trials
by Lyn Murphy & William Maguire - 91-104 Mixed methods: a reflection of its adoption in environmental reporting
by Tracy‐Anne De Silva
November 2010, Volume 7, Issue 4
- 424-449 Performance management in primary healthcare services: evidence from a field study
by Paulino Silva & Aldónio Ferreira - 450-475 The role of outcome focus within subject positions tied to shareholder value
by Terhi Chakhovich - 476-504 Standard‐setting institutions' user‐oriented legitimacy management strategies
by Sylvain Durocher & Anne Fortin - 505-568 Research in management accounting innovations
by Nur Haiza Muhammad Zawawi & Zahirul Hoque
August 2010, Volume 7, Issue 3
- 237-248 Accounting in the media
by Grant Samkin - 249-269 Prem Sikka and the media: using the media to hold accountants to account
by S. Lawrence & M. Low & U. Sharma - 270-280 Using the media to hold accountants to account: some observations
by Prem Sikka - 281-303 The financial crisis and mark‐to‐market accounting
by William L. Smith & David M. Boje & Kevin D. Melendrez - 304-328 Threats to the New Zealand Serious Fraud Office: an institutional perspective
by K.A. Van Peursem & A. Balme - 329-352 (Re)presentation of women in Indian accountancy bodies' web sites
by Orthodoxia Kyriacou & Jatin Pancholi & Angathevar Baskaran - 353-378 Interpreting pictorial messages of intellectual capital in company media
by Jill Hooks & Natasja Steenkamp & Ross Stewart - 378-394 Accounting: an un‐Australian activity?
by Steve Evans & Kerry Jacobs - 395-414 Professional accounting media: accountants handing over control to the system
by Gudrun Baldvinsdottir & John Burns & Hanne Nørreklit & Robert Scapens
June 2010, Volume 7, Issue 2
- 141-162 Exploring efficiency's dominance: the wholeness of the process
by Patrick J. Devlin - 163-179 Understanding financial information used to assess small firm performance
by Abdel K. Halabi & Rowena Barrett & Robyn Dyt - 180-207 Interrogating accountability
by Ken Crofts & Jayne Bisman - 208-226 Qualitative accounting research: an account of Glaser's grounded theory
by Larissa von Alberti‐Alhtaybat & Khaldoon Al‐Htaybat
April 2010, Volume 7, Issue 1
- 5-12 Interventionist research – the puberty years: an introduction to the special issue
by Olle Westin & Hanno Roberts - 13-45 A critical review of interventionist research
by Vicki Baard - 46-70 A critical reflective discourse of an interventionist research project
by John C. Dumay - 71-96 Open book accounting in practice – exploring the faces of openness
by Petri Suomala & Tommi Lahikainen & Jouni Lyly‐Yrjänäinen & Jari Paranko - 97-123 A method for action research interventions to improve joint problem solving in operational teams in the Swedish construction industry
by Lars Sunding & Per Odenrick - 124-134 Interventionism – an approach for the future?
by Sten Jönsson
October 2009, Volume 6, Issue 4
- 205-223 Bean counters or bright young things?
by Samantha Warren & Lee Parker - 224-246 Independent financial auditing and the crusade against government sector financial mismanagement in Ghana
by Abu Shiraz Rahaman - 247-274 Timing and drivers of management control systems in joint ventures
by Marcela Porporato - 275-291 Resource allocation and empowerment practices
by Manzurul Alam & Stewart Lawrence
July 2009, Volume 6, Issue 3
- 120-136 Accounting and everyday life: towards a cultural context for accounting research
by Ingrid Jeacle - 137-159 The future of interpretive accounting research
by Sylvain Durocher - 160-179 Narrowing down accountability through performance monitoring technology
by Dimitra Petrakaki & Niall Hayes & Lucas Introna - 180-196 Implementing IFRS in local government: value adding or additional pain?
by Robyn Pilcher & Graeme Dean
March 2009, Volume 6, Issue 1/2
- 5-13 Beyond the control‐resistance debate
by Sharon C. Bolton & Maeve Houlihan - 14-25 “Worky tickets”: exploring dissent at work
by Andrew Smith - 26-40 Welfare wars: public service frontline absenteeism as collective resistance
by Anne Junor & John O'Brien & Michael O'Donnell - 41-56 When complexity meets culture: new public management and the Swedish police
by Thomas Andersson & Stefan Tengblad - 57-69 Miners' identity and the changing face of the labour process within the UK coal mining industry
by David Allsop & Moira Calveley - 70-82 Restaurant servers, tipping, and resistance
by Mary Gatta - 83-101 Coping with control? Retail employee responses to flexibilisation
by Kristin Carls - 102-114 Branding employees
by Jean Cushen
October 2008, Volume 5, Issue 3
- 165-183 The role of accounting in the management control system: a case study of a family‐led firm
by Sinikka Moilanen - 184-206 Environmental and performance management forces
by Aapo Länsiluoto & Marko Järvenpää - 207-238 Adding scientific rigour to qualitative data analysis: an illustrative example
by Grant Samkin & Annika Schneider - 239-246 Qualitative management accounting research: rationale, pitfalls and potential
by Anne Lillis - 247-252 We are not alone: qualitative management accounting research
by Christopher S. Chapman - 253-261 Reactions to reading “Remaining consistent with method? An analysis of grounded theory research in accounting”
by Vassili Joannidès & Nicolas Berland - 262-265 A response to Joannidès and Berland
by Bruce Gurd
June 2008, Volume 5, Issue 2
- 92-100 Balancing acts in qualitative accounting research
by Sven Modell & Christopher Humphrey - 101-121 The field researcher as author‐writer
by Jane Baxter & Wai Fong Chua - 122-138 Remaining consistent with method? An analysis of grounded theory research in accounting
by Bruce Gurd - 139-155 Using grounded theory in interpretive management accounting research
by Ali M. Elharidy & Brian Nicholson & Robert W. Scapens
March 2008, Volume 5, Issue 1
- 5-10 Qualitative Research in Accounting & Management– the journey so far
by Deryl Northcott & Bill Doolin - 11-14 Case studies and a single, differentiated reality
by Andrew Sayer - 15-20 Pluralist ontology: comments on Llewellyn (2007)
by Robert W. Scapens & ChunLei Yang - 21-26 Differentiated realities? A response to Andrew Sayer and Bob Scapens and ChunLei Yang
by Sue Llewellyn - 27-47 Design of MACS in growth and revival stages of the organizational life‐cycle
by Hanna Silvola - 48-63 Academics as professionals or managers? A textual analysis of interview data
by John Chandler - 64-86 Qualitative management accounting research: rationale, pitfalls and potential
by Juhani Vaivio
October 2007, Volume 4, Issue 3
- 168-182 Developing research journals and qualitative inquiry: the role of the editorial board
by Lee D. Parker - 183-202 Calculative practices in a total institution
by Kelum Jayasinghe & Danture Wickramasinghe - 203-221 Negative relationships in the workplace: a qualitative study
by Rachel L. Morrison & Terry Nolan - 222-245 Activity‐based costing: effects of long‐term buyer‐supplier relationships
by Henrik Agndal & Ulf Nilsson
June 2007, Volume 4, Issue 2
- 92-114 Empirical performance management research: observations fromAOSandMAR
by Carolyn Stringer - 115-132 Evidence on Irish financial directors' views about dividends
by Thomas McCluskey & Bruce Burton & David Power - 133-150 Strategic investment decision making: the influence of pre‐decision control mechanisms
by Fadi Alkaraan & Deryl Northcott - 151-163 Learning by doing: six dimensions of complexity in researching SMEs
by Kate Lewis & Claire Massey & Candice Harris
March 2007, Volume 4, Issue 1
- 4-25 Joined for the common purpose
by Marcia Annisette & Philip O'Regan - 26-52 Sustainable “what”? A cognitive approach to understanding sustainable development
by Christine Byrch & Kate Kearins & Markus Milne & Richard Morgan - 53-68 Case studies and differentiated realities
by Sue Llewellyn - 69-82 Exploring the benefits and use of flexitime: similarities and differences
by Jarrod M. Haar
September 2006, Volume 3, Issue 3
- 188-207 Adoption of corporate social responsibility – incorporating a stakeholder perspective
by Bo Enquist & Mikael Johnson & Per Skålén - 208-217 The use of a research diary as a tool for reflexive practice
by Sara Nadin & Catherine Cassell - 218-235 Users' perceptions and uses of financial reports of small and medium companies (SMCs) in transitional economies
by Dang Duc Son & Neil Marriott & Pru Marriott - 236-263 Characteristics of target costing: theoretical and field study perspectives
by Patricia Everaert & Stijn Loosveld & Tom Van Acker & Marijke Schollier & Gerrit Sarens
May 2006, Volume 3, Issue 2
- 93-93 Guest editorial: special issue on organisational and accounting change
by John Burns & Bill Nixon - 94-111 Institutional theories in management accounting change
by João A. Ribeiro & Robert W. Scapens - 112-125 Responsibility in action: expressions of values in a Swedish company
by Gudrun Baldvinsdottir & Inga‐Lill Johansson - 126-144 Exploiting institutional contradictions
by Gun Abrahamsson & Jonas Gerdin - 145-160 The role of standard software packages in mediating management accounting knowledge
by Timo Hyvönen & Janne Järvinen & Jukka Pellinen - 161-181 Management control in a business network: new challenges for accounting
by Roland Bardy
January 2006, Volume 3, Issue 1
- 4-26 Exploring strategic entrepreneurship in the public sector
by Belinda Luke & Martie‐Louise Verreynne - 27-45 The role of mandatory cost audit in enhancing trust: the case of India
by Bikram Chatterjee & Monir Zaman Mir - 46-66 Detecting behavioural patterns of Dutch controller graduates through interpretive interactionism principles
by Ivo De Loo & Peter Nederlof & Bernard Verstegen - 67-83 Corporate social reporting in Thailand
by Sunee Ratanajongkol & Howard Davey & Mary Low