Paper development in qualitative accounting research : bringing social contexts to life

Purpose: Expanding on an invited talk at the 1st Paper Development Workshop of the Qualitative Management Accounting Research Group, the purpose of this study is to offer some suggestions for developing qualitative accounting papers. Emphasis is put on the potential of qualitative research to situate evocative accounts of the organisational functionings of accounting in their wider social contexts. Design/methodology/approach: To think about paper development as an exercise in communicating worthwhile findings to the readership by interweaving the researcher’s impressions of the field, recorded field material and different social theories to create qualitative accounting scholarship. Findings: Qualitative accounting papers can, through the use of different theories, show the embedding of the organisational in the social. Development of qualitative accounting papers is an achievement that emerges in the process of writing. Practical implications: Outlines five summary recommendations for paper development. Originality/value: Reflects on paper development designed to create qualitative accounting research.