This paper is offered as a discussion piece. Drawing from personal research on management accounting change in the UK …, that the problems do not lie in management accounting research, which has flourished and produced a substantive body of …

environmental accounting research literature by, firstly, using the philosophies perceived to underlie research studies in order to … with these motivators included idealistic exhortation, mega‐accounting theory, various forms of Triple Bottom Line reports … based on GR12002, AA1000, and SA8000, and environmental management accounting influenced by EMAS and ISO14000. To illustrate …

on Accounting Performance Measures (RAPM) research. Based on a review of the existing literature, we identify a umber of …

Purpose – To introduce the special issue on organisational and accounting change. Design/methodology/approach – The … comprises a collection of papers written by members of the European Network for Research in Organisational and Accounting Change …

qualitative accounting research. Findings – The paper argues that qualitative research involves some balancing acts between, on …/value – This paper highlights the need for greater attention to the many pragmatic aspects associated with qualitative accounting …

their effects on the role of accounting in the development of management control systems (MCSs). Design … accounting in the MCS. Findings – The results show that loose coupling between management control routines and formal accounting … the power of an individual over (and in) accounting can be constructed in the MCS. In addition, the discussion is linked …

grounded theory research in accounting”, a paper by Gurd. Design/methodology/approach – Like Gurd, the authors conducted a …

Purpose – The purpose of this paper is to set out a research agenda for the study of accounting and everyday life … understanding of accounting practice, but also culture more generally. For example, the study of the everyday may shed light on the … on secondary literature to illustrate the potential of adopting a cultural context in accounting research. In addition …

public sector has become preoccupied with a selective version of efficiency, the significant role played by accounting, and … in a variety of settings for a variety of purposes. Originality/value – Williams' writings are new to the accounting …

used in the accounting literature and to illustrate the application of a qualitative data analysis software tool in this … published in highly ranked accounting journals from 2000 to 2007. Findings – Accountability is a concept used in a variety of … become more precise over the period in question. Research limitations/implications – Since only 21 accounting journals are …