1st Edition

Interventionist Management Accounting Research Theory Contributions with Societal Impact

    202 Pages
    by Routledge

    202 Pages
    by Routledge

    Interventionist research has been proposed as one way of increasing societal impact of management accounting (MA) research. However, there are no guidelines regarding what sort of phenomena would be the most suitable ones to be studied using research interventions. This book builds on top of the methodological literature of interventionist management accounting research, as well as the published studies applying it.

    Through selected case studies, Interventionist Management Accounting Research shows how societal impact of MA research can be increased by not only applying IVR approach, but also looking into how MA is used in the borderlines between MA and other organizational functions. In many cases, MA research can provide tools and concepts helping to understand contemporary trends within the business environment, thereby naturally providing potential for increasing the societal impact of scholarly work. In particular, this book discusses how to position empirical research endeavours with interventionist elements in a way to ensure important theory contributions with outcomes interesting also outside the MA academia, whether that means MA practitioners, managers in general or scholars in other fields of management.

    Aimed at primarily researchers, academics and students in the fields of research methodology, management accounting and interventionist research, this book provides methodological guidance on how to execute research projects with interventionist elements, aiming at strong theory contribution with broader societal impacts. Focusing on research in accounting and management, this book also provides interesting insights to scholars and doctoral students in other fields of management research.

    Part 1: Intervention as a Vehicle for Enhanced Societal Impact

    1. Improving Societal Impact of Management Accounting Research

    2. Intervention in Teasing out Theory Contributions

    3. Different Battlefields – Balancing Episteme, Techne, and Phronesis

    Part 2: Theory Contribution with Societal Impact through Research Interventions

    4. Agile Experiments Facilitating Technology Diffusion in Healthcare

    5. Management Accounting Research in National Research Policy

    6. Management Accounting Research and National Innovation Policy

    7. Accounting and Control for Supporting New Service Development in Machinery Manufacturing

    8. Management Accounting Research Reshaping Industry Practices

    Part 3: Lessons Learnt

    9. Theory Contributions with Societal Impact – Reflection on the Cases

    10. Towards the Next Generation of Interventionist Research


    Petri Suomala is Vice President of Teaching and Learning Services at Tampere University of Technology, Finland.

    Jouni Lyly-Yrjänäinen is a University Lecturer in Industrial Management at Tampere University of Technology, Finland.

    Teemu Laine is Assistant Professor at Tampere University of Technology, Finland.

    Falconer Mitchell is Professor Emeritus of Management Accounting at the University of Edinburgh, UK.

    "Interventionist research is an emerging research method which has growing interest in schools and disciplines which teach qualitative research. My students often ask me to recommend some book on how to conduct interventionist research project. The problem has been the lack of teaching material on this topic. Finally, we’ll have a useful guide book to fill the demand."Hanna Silvola, Aalto University, Finland