alternative technique for accounting researchers. Design/methodology/approach – Q Methodology is an innovative technique that … be used to enhance accounting research. Findings – The results show that Q Methodology may provide advantages in data …

academics for their help in solving problems related to public sector accounting and management reforms. Design … systematic empirical examination of the roles that consultants and academics play in public sector management and accounting …

discourses are influenced by different sources of texts and modes of legitimisation. Although this can be a problem in accounting … research, management accounting researchers have developed the necessary elements for critical engagement with practice …

Purpose – The purpose of this paper is to present and analyze the opinions of a number of editors of accounting … journals on the value they attach to the practical relevance of management accounting research and the potential role of … this special issue. Findings – The journal editors do not regard a lack of practical relevance in management accounting …

Purpose – This paper aims to examine and critique the accounting literature's dominant readability formula, the Flesch … applicability and relevance to researchers' attempts at better understanding and critiquing the effectiveness of accounting … in accounting research. This critique forms the basis for developing proposed revisions and supplementary measures to …

were gathered through a field study of 15 Egyptian firms that outsourced various forms of accounting services to third … implications – The findings have implications for the practice of accounting outsourcing and provide a conceptual framework of …

calculative instruments of accounting provoke innovation and participate in the generation of values by activating processes that … Butler’s work and her notion of excitability to explain how multiple values may arise when accounting interacts with … innovation. Through this lens, accounting, as a language based on signs, can be theorised as an ex-citable force involved in …

exemplar of the challenges facing accounting practices in achieving transparency in government and public services. Design … whether accounting can foster or enhance “good governance” through the lens of transparency.  …

sociology (NIS) in analysing a case study of accounting change. Design/methodology/approach – This is an interpretive case study … enrich analyses of accounting changes. Research limitations/implications – The case analysis suggests guidelines for using … ANT and/or NIS in accounting studies. Practical implications – Understanding accounting developments as an intentional and …