Purpose –This paper aims to focus on the use of qualitative research methods to gain a better understanding of the performance management system (PMS) of one of the largest retailers in North America. The motivation for the research was to assess whether the PMS at one of the world’s largest...

La crise économique favorise la multiplication des indicateurs physiques et invite à s'interroger d'une part sur leur rôle et leur logique et modélisation et d'autre part sur les conséquences de leur utilisation.

La crise économique favorise la multiplication des indicateurs physiques et invite à s'interroger d'une part sur leur rôle et leur logique et modélisation et d'autre part sur les conséquences de leur utilisation.

Purpose –The aim of this paper is to extend the prior auditing literature by examining audit engagement challenges arising during government tax compliance audits. The prior auditing literature has examined how audit engagement challenges have been resolved through auditor/auditee...

Purpose –The purpose of this Special Issue of Qualitative Research in Accounting & Management is to focus on qualitative research in accounting from a North American perspective. The goal is to highlight the possibility of greater contributions to qualitative research in accounting from...

In this paper, we use the investment fraud of Bernard Madoff to inquire into the possibilities and limits of an “intelligent accountability” in the context of financial decision making. Drawing primarily upon data related to U.S. Individual investors (interviews and letters), we investigate...

We develop an agent-based model integrated with a spatial stochastic simulation harmful non-indigenous species (NIS) spread model in which farmers have learning and imitation capabilities. The model is applied to the western corn rootworm (WCR) invasion in the UK. The invasion is never...