...Jan A. Pfister; Peeter Peda; David Otley Purpose The purpose of this paper is to reflect on how to apply the abductive research process for developing a theoretical explanation in studies on performance management and management control systems. This is important because theoretically ambitious...

... process. Design/methodology/approach This paper provides an illustrative account of theorizing during the process of qualitative accounting research. The paper places specific emphasis on an abductive approach to theorizing. An abductive theoretical framework is used to reflect on the theorizing...

... Conduct of conduct Inter‐organizational relationships Management accounting Open‐book accounting Abduction Negotiating The field of management accounting for inter‐organisational relationships has evolved significantly during the last few years (Frances and Garnsey, 1996 ; Ittner et al...