It is acknowledged that identity regulation in organizations relies on discursive resources. This study moves beyond discourse – illustrating how discourse and accounting measurements are mobilized together in revising identity. Measurement produces persistence, clarity, transparency and...

Purpose – The paper aims to provide an overview of the rationale for qualitative research in management accounting. It discusses how qualitative research could serve the development of theory, and provides guiding principles for qualitative investigation. It also seeks to identify common...

Purpose – The paper aims to provide an overview of the rationale for qualitative research in management accounting. It discusses how qualitative research could serve the development of theory, and provides guiding principles for qualitative investigation. It also seeks to identify common...

Knowledge and organizational learning are central concerns of contemporary organizations. Local knowledge is stored in the detailed operational practices, professional routines and grassroot ways of thinking in specific situations, which different agents employ in their organizational segments...