1 Department of Economics and Business Economics, Aarhus BSS, Aarhus University2 Department of Management, Aarhus BSS, Aarhus University3 Department of Management, Aarhus BSS, Aarhus University
Purpose: The purpose of this article is to demonstrate how the quality of Qualitative Research in Accounting & Management (QRAM) is manifested through the conceptualization of knowledge about functioning actions that are applicable for local management accounting practices. Design/methodology/approach: Drawing on language game theory and pragmatic constructivism, the paper analyzes the "practice doing" embedded in key language games of the case descriptions of three articles on intra-organizational buyer-supplier relations published in QRAM with the aim of revealing how they contribute to the development of a performativity in management accounting topos that integrates facts, possibilities, value and communication. Findings: The analysis documents that the three QRAM articles on inter-organizational cost management make a common contribution to the knowledge related to what to do to make functional actions within the practice of inter-organizational cost management. Together, the articles provide conceptual rigour with a complexity in content that can encompass the four dimensions of integration. Research limitations/implications: In providing a framework for analyzing practice relevance, the paper has implications for contemporary discussions on doing research that is relevant for practice. Originality/value: The paper provides novel insight into the analysis of quality in management accounting research. Additionally, it provides a framework for reflecting on the accumulation of practice-relevant knowledge and identifying areas requiring more research.
Qualitative Research in Accounting and Management, 2014, Vol 11, Issue 1, p. 29-39
Conceptual relevance; Conceptual rigour; Language games; Pragmatic construtivism