Doing interventionist research in management accounting

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.