Purpose. This paper seeks to provide a behind-the-scenes view of how a qualitative research project was conducted. It is therefore a paper about the process of qualitative research from the point of view of a researcher, rather than a qualitative research paper about an organization. Design/methodology/approach. Its approach is both theoretical and reflective rather than being a description or analysis of what went on in the organization. Findings. Because the focus of the paper is personal rather than organizational, it does not offer "findings" about the way in which accounting is practised, but rather reflections and insights about the way research was conducted, from getting into the organization (getting in), conducting the research (getting on) and finally exiting the organization (getting out). Research limitations/implications. Even though this paper represents the reflections of one researcher conducting a qualitative study (and another coaching from the sidelines) in one unique organization, the experiences shared emphasize the need for flexibility, reflection and reflexivity in any qualitative research project. Practical implications. The intention of the authors is that this paper should be informative, but they do not view it as a manual of practice. It is hoped that it may help to prepare new researchers for what they may face as they conduct a qualitative research project, while at the same time providing resonances for experienced researchers. Originality/value. While much qualitative research has been undertaken within the discipline of accounting, little or no attention has been paid to the way in which that research has been conducted. This paper addresses that gap, in the hope that it will enlighten both experienced and new qualitative researchers. Acknowledgment: The authors wish to acknowledge the helpfulness and willing co-operation of the members of Hearts and Hands, both ordained and employees, during the course of this study. Thanks are also due to the editors and anonymous reviewers of this paper for their helpful comments and encouragement.

It is a truism that researchers working in a field of study should understand how what they research and publish can be claimed to contribute to the knowledge of that field of study. The historian Edward Carr was concerned that his subject may "on closer inspection, seem trivial" which led him, in his well-known book of the same title, to pose the question "what is history?". It may also be suggested that over the years much of what was claimed to be accounting history was little more than fairly trivial, self indulgent, quirky antiquarianism which made little "real" contribution to our understanding of the past and whether it held any implications for our understanding of our present or future. However, more recently it has been claimed that accounting history has "come of age" as an intellectual pursuit. This paper explores the basis of such a claim by tracing the development of accepted historiography in professional history and then assessing how well the work of accounting historians "matches" the developments in general history. In doing this the intention is to draw the attention of accounting history researchers to important matters they may have overlooked.Keywords epistemology and methodology and history, historical knowledge, historiography, narrative, new history, ontology, professional history, the cultural turn, the linguistic turn, traditional history

It is often suggested in the accounting literature that there was a distinct change in the methodology employed by accounting theorists/researchers around 1970. Nelson (1973) has referred to the 1960s as the 'golden age in the history of a priori research in accounting'. Since then, some have claimed a more scientific empirical methodology has been used. However, there are distinct similarities in the methodological presuppositions in both periods and it is argued in this paper that contemporary researchers have a debt to the 'golden age' theorists for introducing the requirement of a rigorous standard of argument for effective and reliable accounting knowledge.

Not only are in-depth (theoretically informed) longitudinal (reflexive) field studies few and far between, it has been argued in those studies that little is known about the design and implementation of accounting and information systems that operate in today's world-class organizations. Using such an approach this study seeks to illustrate and analyse the implementation processes of an integrated accounting and cost management system using the SAP system at a major steel producer in Australia. It is demonstrated that the technical design of the system is only a part of the implementation process. Keeping 'actor-networks' in line and managing change including behavioural implications on the implementation are also seen as crucial issues, which are outcomes of a continuous translation process.

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