Action Research in Management Accounting Studies

Abstract

New directions in management accounting studies should aim at getting us out of the ontological trap which is provided by the decision making conception of management. The Scandinavian tradition of fieldwork in the area might offer a basis for ontological renewal, which may open up for methodological innovation when we embark on epistemological adventures. The main thrust in this paper is to explore the idea of 'modest intervention' in action research with the objective of ontological discovery.