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QRAM Special Issue Call for Papers: ANT/Performative Research in Management Accounting

Special issue call for papers from Qualitative Research in Accounting & Management

Guest Editor: Allan Hansen, Copenhagen Business School

Submissions are invited for a QRAM special issue exploring the ways in which Actor-network theory (ANT)/performative research can be used to advance our understanding of management accounting. In particular, we are seeking papers addressing more specialized management accounting issues and problems in order to expand the scope of the issues and problems studied by ANT researchers.

Furthermore, the special issue invites submissions that discuss the relationships between mainstream management accounting research and ANT research in general. What does it mean to develop the relationships between the two types of research? Is it possible to integrate better the performative and mainstream management accounting research? The answers to these questions have significant implications for future performative research in management accounting.

The sought submissions potentially include, but are not limited to, performative studies of:

  • Budgeting issues like line-item budgets, budget lapsing, rolling budgets etc.
  • Multi-dimensional performance measurement systems design, in terms of choices of measures, target setting, weighting of measures
  • Cost allocation problems, e.g. choices of cost drivers, calculations of overhead pools and cost driver rates
  • Performance evaluation questions related to objective and subjective measures, absolute and relative measures, or individual
    or collective measures
  • Controllability or congruency problems of management accounting systems

In addition, we invite authors to submit papers which more generally:

  • Discuss the links (or missing links) between mainstream and performative management accounting research and implications for future management accounting research
  • Review the management accounting issues, topics and concepts addressed in performative research so far and outline directions for future research
  • Reflect new methodological ideas for performative/ANT studies within the subject area.

Submission process

Submissions are due by 31 December 2010. Authors are welcome to contact the Guest Editor in advance to discuss their proposed topics.

Manuscripts should be prepared and submitted in accordance with QRAM guidelines (see and will be subject to QRAM’s regular double-blind review process. All submissions must be made via QRAM’s online system at: (please specify that your submission is to the special issue on ‘‘ANT/performative research in management accounting’’).

Accepted papers are scheduled for publication in December 2011.

For further information, please contact the Guest Editor:
Associate Professor Allan Hansen, Copenhagen Business School
Tel: +45 38152430
E-mail: [email protected]