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A critical review of interventionist research

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  • Vicki Baard

Abstract

Purpose - The purpose of this paper is to further develop the epistemological base of interventionist research (IR) as a valid accounting and management research methodology, through the identification of intervention theory and an IR framework derived from social sciences. Moreover, this paper seeks to contribute to empirical knowledge of IR through a critical review of limited empirical evidence relating to intervention theory and the extant IR frameworks derived from action research. Design/methodology/approach - Texts and academic journal papers that judiciously review intervention theory, intervention research frameworks were identified systematically; along with empirical research addressing theoretical and methodological deficiencies of IR and, providing evidence to inform practical considerations when undertaking IR. Findings - The key findings include rare empirical evidence addressing theoretical shortcomings and application of intervention theory, an IR framework derived from social sciences with extremely limited use in accounting and management research, deficiencies in action research oriented frameworks labelled as alternative forms of IR, an alternate perspective to positivistic validity and reliability issues and other practical considerations to facilitate the conducting of IR. Originality/value - The novelty of this paper lies in the diminution of the fragmented nature of IR that undermines its scientific value through the identification of an intervention theory and IR framework experiencing extremely limited use in accounting and management research, with the exception of a cross‐disciplinary (management accounting and information systems) doctoral study, optimising IR utilisation with greater degrees of validity and reliability and, finally, a proposed alternative research design for utilisation in IR.

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  • Vicki Baard, 2010. "A critical review of interventionist research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(1), pages 13-45, April.
  • Handle: RePEc:eme:qrampp:v:7:y:2010:i:1:p:13-45
    DOI: 10.1108/11766091011034262
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    References listed on IDEAS

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    1. Scapens, Robert W., 2008. "Seeking the relevance of interpretive research: A contribution to the polyphonic debate," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(6), pages 915-919.
    2. Eva Labro & Tero-Seppo Tuomela, 2003. "On bringing more action into management accounting research: process considerations based on two constructive case studies," European Accounting Review, Taylor & Francis Journals, vol. 12(3), pages 409-442.
    3. Teemu Malmi & Pekka Jarvinen & Paul Lillrank, 2004. "A collaborative approach for managing project cost of poor quality," European Accounting Review, Taylor & Francis Journals, vol. 13(2), pages 293-317.
    4. Christopher, S. & Watts, V. & McCormick, A.K.H.G. & Young, S., 2008. "Building and maintaining trust in a community-based participatory research partnership," American Journal of Public Health, American Public Health Association, vol. 98(8), pages 1398-1406.
    5. Catriona Paisey & Nicholas Paisey, 2003. "Developing research awareness in students: an action research project explored," Accounting Education, Taylor & Francis Journals, vol. 12(3), pages 283-302.
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    2. Cecilia Langella & Niccol? Persiani, 2022. "Il sistema delle procedure amministrativo-contabili della GSA: il caso di Regione Lombardia e Regione Veneto," MECOSAN, FrancoAngeli Editore, vol. 2022(122), pages 59-84.
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    4. Cristina Campanale & Lino Cinquini & Andrea Tenucci, 2014. "Il Time-Driven Activity-Based Costing per la gestione dei costi in logica di spending review: riflessioni da un caso di azienda ospedaliera," MECOSAN, FrancoAngeli Editore, vol. 2014(91), pages 9-42.

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    Keywords

    Action research; Research methods;

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