Purpose – The purpose of this study was to examine the actions owner-managers of small businesses undertake in managing working capital. Design/methodology/approach – The study adopted an exploratory research design. The point of saturation was achieved after ten owner-managers were...

Purpose – The purpose of this paper is to investigate the reality of financial and management accounting in a small group of small firms. Specifically, from the owner's perspective, an exploration is undertaken to see what financial information is collected, how it is used (or not) to make...

Purpose – The purpose of this paper is to investigate the reality of financial and management accounting in a small group of small firms. Specifically, from the owner's perspective, an exploration is undertaken to see what financial information is collected, how it is used (or not) to make...

Purpose – This paper aims to offer a brief personal reflection upon, and celebrates, the 10th anniversary of Qualitative Research in Accounting & Management (QRAM). More specifically, the author highlights the journal's contributions towards advancing qualitative management accounting research...

Although notions of efficiency and effectiveness with regards to government operations are not new, there has been a fundamental shift in the manner in which services are provided. One objective of government is to provide services at least cost, whilst maintaining or improving service quality....

Although notions of efficiency and effectiveness with regards to government operations are not new, there has been a fundamental shift in the manner in which services are provided. One objective of government is to provide services at least cost, whilst maintaining or improving service quality....

Purpose – To explore the contributions made by two strands of institutional research that have been applied to the study of management accounting change: “old institutional economics” and “new institutional sociology”. To propose ways of developing these theories, and in general to...

Purpose – Based on an institutional perspective, this study explores the role of management accounting (MA) in promoting or impeding changes in the employees' conceptions of shopfloor worker responsibility in a company trying to implement a continuous improvement (CI) working practice....

Purpose – This paper focuses on the implications for management accounting of “connectivity” amongst modern enterprises. It seeks to illustrate how practical guidance for management accountants who work in business networks can be gleaned from analogies out of traditional management...

Purpose – This study aims to describe and explain the design of management accounting and control systems (MACS) in the growth and revival stages of the organizational life‐cycle of the firm. In addition, it explores how the presence of equity capital investors affects the design of MACS in...