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....

Purpose – This paper aims to analyse how the inherent design of the Balanced Scorecard (BSC) violates the controllability principle. The management control literature provides convincing examples of actors who breach controllability without intention. This discussion was extended by the...

Purpose – The purpose of this paper is to synthesise a pragmatic constructivist view of management control and a critical discourse perspective on organizational action. These theories are deployed to build a conceptual framework that can be used to interpret the construction of a 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....