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Relevant interventionist research: balancing three intellectual virtues

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  • Kari Lukka
  • Petri Suomala

Abstract

This paper argues for a balanced approach to considering the three intellectual virtues of Aristotle, brought forth by Flyvbjerg [2001. Making Social Science Matter: Why Social Inquiry Fails and How It Can Succeed Again . Cambridge: Cambridge University Press] - techne, episteme and phronesis - and links them to recent debates on the relevance of management accounting research. The intellectual virtue of phronesis is viewed as opening an avenue for conducting management accounting research that is societally relevant and the interventionist research (IVR) approach is suggested to form one natural platform for such research. The paper underlines that the intellectual virtue of episteme, being related to theoretical relevance, is a necessary element in all scholarly endeavours and that IVR has so far tended to suffer from being too much focused on the intellectual virtue of techne and thereby practical relevance only. The method of 'engaged scholarship' is offered as one fruitful option for balancing the three intellectual virtues and conducting research that is relevant to several dimensions.

Suggested Citation

  • Kari Lukka & Petri Suomala, 2014. "Relevant interventionist research: balancing three intellectual virtues," Accounting and Business Research, Taylor & Francis Journals, vol. 44(2), pages 204-220, April.
    • Handle: RePEc:taf:acctbr:v:44:y:2014:i:2:p:204-220
    DOI: 10.1080/00014788.2013.872554
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    Cited by:

    1. Franco Visani, 2017. "Applying business analytics for performance measurement and management. The case study of a software company," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(2), pages 89-123.
    2. Vesa Tiitola & Maria Marek & Tuomas Korhonen & Teemu Laine, 2023. "Enabling value-in-use with digital healthcare technologies: combining service logic and pragmatic constructivism," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 841-871, September.
    3. Tuomas Korhonen & Virpi Sillanpää & Aki Jääskeläinen, 2023. "Anchor practices that guide horizontal performance measurement: an interventionist case study of the financial aspect of new technology implementation in healthcare," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 787-816, September.
    4. Lukka, Kari & Becker, Albrecht, 2023. "The future of critical interdisciplinary accounting research: Performative ontology and critical interventionist research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    5. Kati Stormi & Anni Lindholm & Teemu Laine & Tuomas Korhonen, 2020. "RFM customer analysis for product-oriented services and service business development: an interventionist case study of two machinery manufacturers," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(3), pages 623-653, September.
    6. Giuliani, Marco & Skoog, Matti, 2020. "Making sense of the temporal dimension of intellectual capital: A critical case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 70(C).
    7. Marco Gatti, 2018. "The Impact of Management Accounting Research: An Analysis of the Past and a Look at the Future," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(5), pages 1-47, March.
    8. Vicki C. Baard & John Dumay, 2020. "Interventionist research in accounting: reflections on the good, the bad and the ugly," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 1979-2006, September.
    9. Stefania Camoletto & Laura Corazza & Simone Pizzi & Erica Santini, 2022. "Corporate Social Responsibility due diligence among European companies: The results of an interventionist research project with accountability and political implications," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1122-1133, September.

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