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This paper aims to identify specific challenges and opportunities when crafting literature reviews of qualitative accounting research. In addition, it offers potential remedies to frequent challenges when conducting such reviews.Design/methodology/approachThis piece is based on recent...
This study aims to take a step toward integrating research regarding the image, role and identity of management accountants by understanding how employers’ perceptions of the ideal management accountant image differ from operational managers’ perceived role expectations, how management...
This study aims to explore why certain firms can transition successfully to more sophisticated accounting and management control systems than others.Design/methodology/approachThis study uses 20 semi-structured interviews with senior executives of former and present SMEs in the construction...
This study aims to demonstrate how Carney’s ladder of analytical abstraction is used to examine the motivations of banks for reporting human capital (HC) information.Design/methodology/approachThe authors use semi-structured interviews of senior bank employees at eight large New Zealand banks....
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