Accountability has its roots in accounting as both words' etymology traces to the Latin word “accomptare” (to account). Financial accounting, as the field came to be known, has at its heart the rendering of an account of the financial affairs of an organization to interested parties who may...

This study investigates whether and how organizations change their use of management accounting during crisis. The study is important because organizations regularly face significant challenges such as crisis during which the role of management accounting is not well understood. Based on...

Purpose: Arguing that the print media act as a claims-making forum for the social construction and contestation of crises, we explore how the print media mediated two audits commissioned following a high-profile salary cap breach in the National Rugby League (NRL) in Australia....

This paper aims to dissipate some of the nebulosity surrounding the undertaking of qualitative research in the accounting domain. We examine some key practices that underlie interview-based research – not in the spirit of setting inflexible standards but as a platform to sustain reflexivity...

This paper investigates the potential for expanding the domain of sociological-based studies in management accounting and control systems by drawing on Bourdieu's theory of the practical logic of everyday action especially its central habitus concept that he saw as the basic indispensable...