Management accounting as an epistemic method guided by Socratic maieutics in innovative practices

Jakob Mathias Liboriussen and Rikke Jakobsen

Qualitative Research in Accounting & Management, 2026, vol. 23, issue 3, 281-307

Abstract: PurposeThis study aims to conceptualise how management accountants involved in innovative practices can contribute to creativity and innovation through dialogical and supportive management accounting practices.Design/methodology/approachThe research draws on the paradigm of pragmatic constructivism. It is based on a longitudinal case study of a management accountant who works with a Danish art museum’s artistic staff on implementing a creative exhibition project. The management accounting practices are investigated through observations and semi-structured interviews.FindingsThis paper provides conceptual developments of Socratic maieutics of management accounting that can support actors during the implementation of creative projects. In this case, the focus is on the dialogue between the management accountant and creative actors in innovative practices. The management accountant served as a midwife for the creative process. He did so by providing time and space for the curatorial team to develop new ideas that could solve financial problems without violating the artistic ambitions.Originality/valueThe study contributes to the understanding of how management accounting can support innovative practices without violating artistic values. In particular, the case study’s findings demonstrate detailed insight into the management accountant’s dialogical and reflective epistemic method. It also shows how such a method supports the creation of an art exhibition that remains within its financial boundaries with respect to the core artistic values. This practice is conceptualised as Socratic maieutics.

Keywords: Innovation; Creativity; Management accounting; Pragmatic constructivism; Epistemic method; Socratic maieutics (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:qram-09-2024-0197

DOI: 10.1108/QRAM-09-2024-0197

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