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 – The purpose of this paper is to explore the relationship between management accounting software and the management accountant, as (re)produced in adverts appearing in professional management accounting journals. The paper analyses how such adverts have shaped the management...

Purpose – The purpose of this paper is to provide a personal, reflective account of applying grounded theory, in particular Glaser's approach, in accounting research. It seeks to reduce barriers to adopting the grounded theory approach. Design/methodology/approach – The approach taken is...

Purpose – The purpose of paper is to present a review of the literature on management accounting innovations (MAIs). Specifically, it explores recent developments in research on MAIs and offers suggestions for future research. The review differs from existing reviews by its specific focus on...

Purpose – The purpose of this paper is to provide an introduction and overview of the various papers in this special issue. Design/methodology/approach – A short discussion of the main quests of interventionist research and how these are related to the papers in this special issue, is...

Purpose – The purpose of this paper is to provide a commentary on “Qualitative management accounting research: rationale, pitfalls and potential”, a paper by Juhani Vaivio. Design/methodology/approach – The approach takes the form of a critical reading of Vaivio's paper. Findings – The...

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...

Purpose – This paper's purpose is to provide a commentary on “Qualitative management accounting research: rationale, pitfalls and potential,” a paper by Juhani Vaivio. Design/methodology/approach – The approach is to draw on alternative research paradigms to expand the definition and...