e-journal

Qualitative management accounting research in QRAM: some reflection

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Purpose – This paper aims to offer a brief personal reflection upon, and celebrates, the 10th
anniversary of Qualitative Research in Accounting & Management (QRAM). More specifically, the
author highlights the journal’s contributions towards advancing qualitative management accounting
research over the last decade, and the author suggests possible future avenues.
Design/methodology/approach – This short paper mainly constitutes a review of qualitative
management accounting articles published in the first ten years of QRAM’s publishing life, plus some
personal reflection and suggestions for future directions.
Findings – The author celebrates the impressive achievements of QRAM’s founding editors,
and the author is encouraged to offer the personal views on how the journal might excel further in
years to come.
Research limitations/implications – Although the piece is primarily personal reflection, there is
hopefully some food for thought with regard to fruitful directions in tomorrow’s qualitative
management accounting research. In particular, arguments are made for more undertaking of
processual qualitative research and also for more targeted focus on the connections between
management accounting and other relevant disciplines such as management and organisation studies.
Practical implications – The paper offers no practical implications as such, but does discuss, and
in fact heeds some caution against, the apparent trend of (possibly too uncritically) seeking to tease out
practical implications from qualitative management accounting research.
Social implications – Again, while this paper offers no specific discussion on its social implications,
the author would add that any qualitative management accounting research paper inherently carries
at least some implications for society; management accounting and the wider society are continually
intertwined through time.
Originality/value – The author would not claim that there is much that is original in this short
piece – most of what is offered simply gathers others’ past contributions. But hopefully there will be
some values in the ideas offered with regard to the exciting future ahead for qualitative management
accounting research in QRAM.

Keywords Qualitative research, Theory, Management accounting, Philosophical underpinnings, Practical relevance, Processual research

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Ketersediaan

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Informasi Detail

Judul Seri

Qualitative Research in Accounting & Management

No. Panggil

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Penerbit

: Emerald Group., 2014

Deskripsi Fisik

Qualitative Research in Accounting & Management Vol. 11 No. 1, 2014 pp. 71-81

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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