Qualitative Research in Accounting and Management
Scope & Guideline
Shaping practices with rigorous qualitative analysis.
Introduction
Aims and Scopes
- Qualitative Methodologies:
The journal emphasizes the use of qualitative research methods, such as ethnography, interviews, and case studies, to explore the intricate dynamics of accounting and management practices. - Sustainability and Accountability:
A consistent focus on sustainability reporting and accountability frameworks within organizations, examining how these aspects influence managerial practices and decision-making. - Institutional Theory:
Utilizing institutional theory to analyze the impacts of social, cultural, and regulatory environments on accounting practices and management control systems. - Digital Transformation:
Exploring the role of digitalization in accounting and management, particularly regarding how technology reshapes practices, processes, and performance measurement. - Performance Management:
Investigating various dimensions of performance management systems, including their design, implementation, and impact on organizational effectiveness and accountability. - Ethnographic Insights:
Providing ethnographic insights into the practices and rituals of accounting and management, revealing the social and cultural contexts that shape these fields.
Trending and Emerging
- Digitalization and Data Analytics:
A significant increase in research addressing the implications of digitalization and data analytics on accounting and management practices, emphasizing the transformative potential of technology in these fields. - Sustainability and Social Impact:
Emerging themes around sustainability and social impact reporting are gaining traction, highlighting the need for organizations to address environmental and social governance (ESG) issues in their reporting practices. - Ethnographic and Reflexive Research:
There is a growing interest in ethnographic and reflexive research approaches that prioritize the lived experiences of individuals within accounting and management contexts. - Complexity and Institutional Dynamics:
Research focusing on the complexities of institutional dynamics, particularly how organizations navigate competing logics and pressures, is becoming increasingly relevant. - Management Control in Crisis Situations:
An emerging focus on the role of management control systems during crises, such as the COVID-19 pandemic, exploring how organizations adapt and respond to extreme challenges.
Declining or Waning
- Traditional Financial Reporting Focus:
There has been a noticeable decline in papers dedicated to traditional financial reporting practices, as the journal shifts towards more innovative and qualitative approaches to understanding accounting. - Static Performance Measurement Models:
Research centered on static models of performance measurement is waning, with a growing preference for dynamic and context-sensitive frameworks that consider the complexities of modern organizations. - Conventional Management Control Systems:
Studies on conventional management control systems are decreasing, reflecting a broader trend toward exploring adaptive and flexible management controls that respond to changing organizational environments. - Descriptive Case Studies:
While case studies remain important, there is a decline in purely descriptive studies, with a shift towards more analytical and critical approaches that engage with broader theoretical frameworks. - Generalized Auditing Practices:
The exploration of generalized auditing practices is diminishing, as the focus has shifted towards understanding the context-specific and nuanced nature of auditing in diverse settings.
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