Purpose – The purpose of this paper is to reflect on the motivation for this special issue and its contributions. Design/methodology/approach – This paper is a conceptual editorial piece which discusses current methodological tendencies in qualitative accounting research. Findings – The...

This paper explores the political factors that determine the price of loans offered to borrowing countries by multilateral development banks (MDBs). The reasons why MDBs set their prices at a given level and why those prices might vary from one MDB to another has received scant attention in...

This paper proposes two theoretical considerations regarding Multilateral development banks (MDBs). The first is that MDB activities are increasingly driven by the growing economic strength of many developing countries. The second is that categorizing MDBs according to the balance of power among...

Purpose – The purpose of this paper is to introduce the literary authority of qualitative management accounting field research (QMAFR) and its interconnectedness with the scientific authority of this form of research. Design/methodology/approach – The paper adopts a non‐positivist...

Purpose – The paper revisits the intellectual roots of grounded theory and aims to analyze the consistency of the method used in grounded theory research in accounting. About 23 papers are identified and analysed. Design/methodology/approach – The paper is an analytical review of the...

Purpose – The aim of this paper is to assess and explain the role of grounded theory (GT) in interpretive management accounting research (IMAR) and seeks to answer the question: can interpretive researchers use GT? And if so, how? Design/methodology/approach – This is a theoretical paper...