 On bringing more action into management accounting research: process considerations based on two constructive case studiesEva Labro and Tero-Seppo Tuomela European Accounting Review, 2003, vol. 12, issue 3, 409-442 Abstract: About a decade ago, the constructive research approach (CRA) was proposed by Kasanen et al. (1993) as a specific opportunity for management accounting researchers to engage in solving problems relevant to managers. While the advocates of the CRA have argued in favour of its theoretical contribution potential and have shown that it satisfies the requirements of valid applied research, only very few studies using this particular approach have been published in major research journals. Our objective is to discuss the CRA methodology, both from a descriptive and from a prescriptive or normative perspective. We examine the research processes in two very different CRA studies, Degraeve et al. (2000b) and Tuomela (2000a), using the seven-step model suggested by Lukka (2000). We give practical exemplary methodological guidance for other researchers who wish to try out the CRA or obtain a better understanding of this methodology. While so doing, we also show that the CRA can provide researchers with interesting results obtained in a reliable and valid manner. In this way, we enhance the legitimacy of the CRA. Date: 2003 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:taf:euract:v:12:y:2003:i:3:p:409-442 Ordering information: This journal article can be ordered from DOI: 10.1080/0963818032000083559 Access Statistics for this article European Accounting Review is currently edited by Laurence van Lent More articles in European Accounting Review from Taylor & Francis Journals |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.