Purpose – The purpose of this paper is to propose a framework (pragmatic constructivism) for a new paradigm for accounting practice. The paradigmatic base of practice is an important element in explaining, understanding, justifying and defending practice. Design/methodology/approach – The...

Purpose – The purpose of this paper is to provide a response to a comment written by Richard Laughlin on a previous paper by the authors, which appeared in Accounting, Auditing & Accountability Journal, Volume 23 Number 6. Design/methodology/approach – The paper addresses three issues...

This paper analyses the characteristics of good strategic performance that contribute to the overall performance of a successful company. We apply a framework of pragmatic constructivism in order to analyse and measure strategic performance. We use the model for performance measurement based on...

Purpose – The aim of this paper is to investigate the extent to which a profound change in the image of accountants can be seen in the discourse used in accounting software adverts that have appeared in the professional publications of the Chartered Institute of Management Accountants over the...

Purpose – The purpose of this paper is to analyse the symbolic forms used in selected mainstream management models and to assess whether it would be expedient for enforcing the connection between leadership and individual human reality if such management models were fundamentally inspired by a...

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 article is to demonstrate how the quality of Qualitative Research in Accounting & Management (QRAM) is manifested through the conceptualization of knowledge about functioning actions that are applicable for local management accounting practices....

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Clothed in various formulations, the question of “coherence” is central to management control. Thus it is widely accepted that different forms of control “cannot be used effectively in every situation” (Merchant, 1998: 32, 69) – a statement referring to the contingency framework. It is...