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Many scholars have claimed that management accounting research has
lost its pragmatic relevancy and interventionist research has been
proposed as one way to produce theories with increased practical
implications. In interventionist research, active participation in
the field is regarded as an asset rather than a liability. Despite
the methodological debate on interventionist research, there is
lack of empirical studies on how interventionist research actually
helps to produce theories with such pragmatic relevance. The lack
of empirical studies has, perhaps, resulted in a too narrow
connotation to the research approach. This book attempts to shed
light on the various nuances of interventionist research and the
positions a researcher can occupy when trying to produce
contributions associated with both theoretical and pragmatic
relevance. This book is based on various research projects focusing
on different aspects of management accounting during the past ten
years. To spice up the academic debate, the book also provides
managerial perspectives on interventionist management accounting
research with interesting new insights. In addition to management
accounting, the ideas of interventionist research can also be
applied in other management fields.
Interventionist research has been proposed as one way of increasing
societal impact of management accounting (MA) research. However,
there are no guidelines regarding what sort of phenomena would be
the most suitable ones to be studied using research interventions.
This book builds on top of the methodological literature of
interventionist management accounting research, as well as the
published studies applying it. Through selected case studies,
Interventionist Management Accounting Research shows how societal
impact of MA research can be increased by not only applying IVR
approach, but also looking into how MA is used in the borderlines
between MA and other organizational functions. In many cases, MA
research can provide tools and concepts helping to understand
contemporary trends within the business environment, thereby
naturally providing potential for increasing the societal impact of
scholarly work. In particular, this book discusses how to position
empirical research endeavours with interventionist elements in a
way to ensure important theory contributions with outcomes
interesting also outside the MA academia, whether that means MA
practitioners, managers in general or scholars in other fields of
management. Aimed at primarily researchers, academics and students
in the fields of research methodology, management accounting and
interventionist research, this book provides methodological
guidance on how to execute research projects with interventionist
elements, aiming at strong theory contribution with broader
societal impacts. Focusing on research in accounting and
management, this book also provides interesting insights to
scholars and doctoral students in other fields of management
research.
It has been claimed that management accounting research has failed
to produce theories with practical relevance. Interventionist
research has been proposed as one means to overcome this problem of
relevance. Interventionist research has many links to qualitative
research genres. However, interventionist research should be viewed
as one distinctive form of case study, in which the researcher is
profoundly and actively involved with the object of study. In
interventionist research, active participation in the field is
regarded as an asset rather than a liability. In other words,
access to an empirical setting through active participation is seen
as more valuable than the risk of compromising objectivity. Despite
the methodological debate about interventionist research, there is
lack of empirical evidence on how interventionist research actually
helps to produce theories with such pragmatic relevance. This book
sheds light on the various nuances of interventionist research and
the positions a researcher can occupy when applying interventionist
research. It focuses on different aspects of management accounting
during the past ten years with interventionist elements in them.In
addition, to help scholars increase collaboration with industry,
interviews with the key managers involved in these interventionist
research projects in order to gather their views on such research
approach are included, also motivating managers to engage in such
collaboration.
Interventionist research has been proposed as one way of increasing
societal impact of management accounting (MA) research. However,
there are no guidelines regarding what sort of phenomena would be
the most suitable ones to be studied using research interventions.
This book builds on top of the methodological literature of
interventionist management accounting research, as well as the
published studies applying it. Through selected case studies,
Interventionist Management Accounting Research shows how societal
impact of MA research can be increased by not only applying IVR
approach, but also looking into how MA is used in the borderlines
between MA and other organizational functions. In many cases, MA
research can provide tools and concepts helping to understand
contemporary trends within the business environment, thereby
naturally providing potential for increasing the societal impact of
scholarly work. In particular, this book discusses how to position
empirical research endeavours with interventionist elements in a
way to ensure important theory contributions with outcomes
interesting also outside the MA academia, whether that means MA
practitioners, managers in general or scholars in other fields of
management. Aimed at primarily researchers, academics and students
in the fields of research methodology, management accounting and
interventionist research, this book provides methodological
guidance on how to execute research projects with interventionist
elements, aiming at strong theory contribution with broader
societal impacts. Focusing on research in accounting and
management, this book also provides interesting insights to
scholars and doctoral students in other fields of management
research.
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