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...

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.

We examine the sustainability reporting activities of companies in controversial industries, e.g., alcohol, firearms, for-profit prisons, gambling, tobacco, marijuana and payday loans. For each industry we identify its controversial social problem – the “elephant in the room.” We then...