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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 paper aims to look at a joint venture (JV) set up by a Portuguese company and a global corporation (GC) in the hospitality sector. The paper seeks to examine how, and why the JV's managers introduced variations in the management control (MC) rules and procedures in...

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...

Purpose – The aim is to provide a commentary on “Case studies and differentiated realities”, a paper by Sue Llewellyn, published in Qualitative Research in Accounting & Management, Vol. 4 No. 1, 2007. Design/methodology/approach – Examines the ontological statements in Llewellyn's paper...

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...