Doing interventionist research in management accounting

Sten Jönsson () and Kari Lukka ()
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Sten Jönsson: Gothenburg Research Institute, Postal: School of Business, Economics and Law, Göteborg University, Box 600, SE 40530 Göteborg, Sweden
Kari Lukka: Turku School of Economics and Business Administration, Postal: Rehtorinpellonkatu 3 , FI-20500 TURKU , Finland

No 2005:6, GRI-rapport from University of Gothenburg, Gothenburg Research Institute GRI

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.

Keywords: Action research; Methodology; Management accounting; fieldwork; intervention (search for similar items in EconPapers)
Pages: 47 pages
Date: 2005-10-03
New Economics Papers: this item is included in nep-hpe
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Citations: View citations in EconPapers (14)

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Persistent link: https://EconPapers.repec.org/RePEc:hhb:gungri:2005_006

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