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How qualitative research can infuse teaching in accounting

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

Guest Editors

  • Lisa Jack, Portsmouth Business School, UK
  • Olivier Saulpic, ESCP Europe, France

What is the Special Issue about?

This special issue aims at addressing the issue of the link between qualitative research and teaching in accounting.

The question of the relevance of research to practice is currently under debate in the academic community, in particular in the field of management accounting. But, the pertinence of qualitative research for teaching is less frequently discussed. A few papers show that the topic is not entirely absent from the concerns of the academic community (Ahrens et al. 2008; Boër; 2000; Day et al. 2003; Dupuy et al. 2007; Kaidonis 2004; Kaplan 1998; Maher 2000; Merchant; Saulpic & Zarlowski 2015). However, such references are very limited in number and they address the question rather incidentally. The debate thus seems so far relatively unorganized. 

This relative absence of clear debate is an issue since it is not obvious that teaching in our field is always research informed. Indeed, numerous questions approached in teaching are marginal in research, such as that of management control system design (Fabre & Bessire, 2006). Other authors highlight numerous textbooks that are dominated by a normative stance (Bourguignon 2009; Ferguson et al, 2006), which means that much management accounting research in the field is not reflected in these textbooks.

The purpose of the special issue is thus to try to fill this gap by trying to understand how qualitative research can infuse teaching in management accounting. In so doing, we expect to raise relevant epistemological debates regarding, for instance, the status of knowledge in our field.

We welcome all types of papers in terms of theoretical stance and method. Moreover, to address the question, all types of teaching context is relevant: undergraduate or MBA teaching but also post-graduate and other executive education.

Topics of interest

We seek papers on:

  • How research is integrated in teaching (both research approach and research results) and the conditions for fostering this integration – cases, narratives and reflections
  • Whether the existing diversity of research stances is equally reflected in a variety of teaching stances, and the reasons for disparities
  • Explanations for the gaps between topics chosen by researchers and those addressed in teaching.
  • How teaching issues might inspire research programs.
  • Examinations of the current status of non-research based knowledge disseminated in teaching and especially in textbooks. 
  • Knowledge creation through reflective teaching.
  • Making progress towards an objective of research-based teaching – individual accounts and reflections.

Tentative Schedule

  • Manuscipt submission: 1 October, 2017
  • Reviewer reports: January, 2018 and December, 2018
  • Final Decisions: February 2019
  • Accepted papers are due for publication in April 2019. All papers are subject to the regular double-blind review process of QRAM.

Invitation to attend the 3rd Workshop on the link between research and teaching in management accounting

If you submit a paper you are invited to this workshop. This takes place on Wednesday 31 August 2016 at the University of Greenwich, London.  It is expected that there will be further workshops in September 2017 and 2018. Contact the editors for further details about the special issue and the workshops:
Lisa Jack email [email protected]
Olivier Saulpic email [email protected]

Ahrens, T., A. Becker, J. Burns, C. S. Chapman, M. Granlund, M. Habersam, A. Hansen, R. Khalifa, T. Malmi, A. Mennicken, A. Mikes, F. Panozzo, M. Piber, P. Quattrone, and T. Scheytt. 2008. The future of interpretive accounting research - A polyphonic debate. Critical Perspectives on Accounting, vol. 19, issue 6, pp. 840-866.
Böer G.B M. W. (2000), Management Accounting Education: Yesterday, Today and Tomorrow, Issues in Accounting Education, 15(2), pp. 335-346
Bourguignon A. (2009), Teaching Management Control Systems: An Ethical Trap?, Papers of the 32nd Annual Congress of the European Accounting Association (EAA), Tampere, Finland, May.
Dupuy Y., Lacroix M., Naro G. (2006), Identités et dilemmes de l’enseignant-chercheur en sciences comptables, Comptabilité Contrôle Audit, 12(2), pp. 9-36.
Fabre P., Bessire D. (2006), Enseigner la conception de systèmes de comptabilité de gestion, Comptabilité Contrôle Audit, Octobre, Special Issue, pp. 67-85.
Ferguson, J., Collison, D. Power, D, and Stevenson, L (2006) Accounting textbooks: Exploring the production of a cultural and political artifact, Accounting Education 15 (3) pp.243-260.                                                                                                                Kaidonis M.A. (2004), Teaching and learning critical accounting using media texts as reflexive devices: conditions for transformative action or reinforcing the status quo? Critical Perspectives on Accounting, 15, pp. 667–73.
Kaplan R.S. (1998), Innovation Action Research: Creating New Management Theory and Practice, Journal of Management Accounting Research, Vol. 10, pp. 89-118
Maher M. W. (2000), Management Accounting Education and the Millennium, Issues in Accounting Education, 15(2), pp. 335-346
Merchant K.A. (2008), Why interdisciplinary accounting research tends not to impact most North American academic accountants, Critical Perspectives on Accounting, vol. 19, issue 6, pp. 901-908.
Saulpic O., Zarlowski P. (2015), Management control research and the management of uncertainty: Rethinking knowledge in management, in Management Control and Uncertainty, Otley D. & Soin K. (eds), Palgrave Macmillan, 2015