The course introduce various strands of accounting research that applies qualitative approaches, like case studies and ethnographies, to study the role of accounting in relation to; management control, strategy and organizational change and innovation processes, using a variety of theoretical approaches, like; contingency theory, behavioral accounting, organizational culture and politics, symbolic interactionism, New Institutionalism, governmentality and Actor-Network Theory.

• Behavioral accounting, which marks the beginning of qualitative approaches in accounting research, is introduced through seminal papers about the roles and organizational context of accounting.  The other main strand of behavioral accounting adopts a contingency approach, which is concerned with designing management accounting controls (MACs) to fit situational contingencies.
• New-Institutional theory has been widely adopted in accounting research and uses key concepts like homogenization, decoupling, window dressing, institutions, etc.
• Cultural approaches in accounting research seek to show how accounting is culture and creates culture within organizations.
• Symbolic interactionism has recently gained renewed interest especially through the work by Erving Goffman and notions such as impression management, backstage/frontstage.
• Governmentality is based on the French sociologist Michel Foucault. It is basically used to show how various accounting programs can disseminate in or across countries to improve management and effectiveness of organizations.
• Actor-Network-Theory is a more recent theory and processual methodological approach used widely in accounting research to increase our understanding of the dynamics of accounting change and innovation.

The course relates to contemporary debates and societal challenges such as; gender inequality, (de)centralization and sustainable development by considering the (performative) role of accounting and accounting research.