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Doing interventionist research in management accounting

Author

Listed:
  • Jönsson, Sten

    (Gothenburg Research Institute)

  • Lukka, Kari

    (Turku School of Economics and Business Administration)

Abstract

Interventionist research is not unobtrusive since the researcher deliberately seeks to make an impact on the world in order to gain knowledge. In this chapter we examine the fundamental nature of interventionist research in management accounting, its philosophical anchoring, variations, and forms of output. We also give brief illustrations. The distinguishing character of this kind of research is the need for the researcher to cross the border between the etic (outsider) and the emic (insider) perspectives - there and back again. This shift between differing logics provides opportunities for new insights since the researcher wants to achieve solutions that work in the field and come back with evidence of theoretical significance.

Suggested Citation

  • Jönsson, Sten & Lukka, Kari, 2005. "Doing interventionist research in management accounting," GRI-rapport 2005:6, University of Gothenburg, Gothenburg Research Institute GRI.
    • Handle: RePEc:hhb:gungri:2005_006
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    Cited by:

    1. 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.
    2. 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.
    3. Luca Del Bene & Riccardo Ceccarelli, 2016. "Il contributo del Sistema Informativo alla gestione logistica dei materiali. Un caso di studio nel settore sanitario," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(1), pages 149-172.
    4. 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.
    5. Najoua Hammouch & Mehdi Nouri & Laurent Cappelletti & Abdellatif Marghich, 2021. "La recherche intervention : du terrain à la production de la connaissance," Post-Print hal-03334044, HAL.
    6. Lars Sunding & Per Odenrick, 2010. "A method for action research interventions to improve joint problem solving in operational teams in the Swedish construction industry," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(1), pages 97-123, April.
    7. Laurent Cappelletti, 2010. "La Recherche-Intervention : Quels Usages En Controle De Gestion ?," Post-Print hal-00481090, HAL.
    8. Laurent Cappelletti & Nicolas Dufourg, 2016. "Solvabilité II, quels apports pour la gouvernance des risques ? Résultats d'une recherche-intervention au sein d'une mutuelle française," Post-Print hal-01901188, HAL.
    9. Petri Suomala & Tommi Lahikainen & Jouni Lyly‐Yrjänäinen & Jari Paranko, 2010. "Open book accounting in practice – exploring the faces of openness," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(1), pages 71-96, April.
    10. Luca Del Bene & Antonello De Vito & Carlo Milli & Fabio Guarracino, 2018. "L?introduzione di un sistema di prezzi di trasferimento. Il caso dell?Azienda Ospedaliero-Universitaria Pisana," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 35-60.
    11. Marco Montemari & Maria Serena Chiucchi & Marco Gatti, 2021. "Every Cloud Has a Silver Lining: A History of Barriers to Intellectual Capital Measurement," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(11), pages 139-139, July.
    12. Nicolas Dufour & Emmanuel Laffort, 2016. "De la fraude en question à la question de la fraude. Un complément de revue de littérature," Post-Print hal-03335921, HAL.
    13. Marco Gatti & Maria Serena Chiucchi & Marco Montemari, 2018. "Management Control Systems and Integrated Reporting: Which Relationships? The Case of the Azienda Ospedaliero Universitaria Ospedali Riuniti Ancona," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(9), pages 169-169, August.
    14. Gildas Moukouyou-Kouaka & Olawumi Dele Awolusi, 2020. "Factors Affecting the Performance of Public Sector Practitioners in the Republic of Congo," Information Management and Business Review, AMH International, vol. 12(2), pages 42-61.

    More about this item

    Keywords

    Action research; Methodology; Management accounting; fieldwork; intervention;
    All these keywords.

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