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"This book is the first comprehensive methodological guide for accounting researchers on Interventionist Research (IVR). It provides all the fundamental components needed for understanding what IVR is, and how to plan, design, and conduct legitimate intervention studies, which can endure the scrutiny of institutions and peer review. This text systematically opens the 'black box' of an alternative research paradigm seeking to contribute simultaneously to theory and practice, through direct and collaborative engagement with organisations, practitioners, managers and professionals. It mobilises the production of innovative and theoretically grounded research for academe, and of practical relevance or usefulness and interest to the field of practice"--
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. Focusi
This book is the first comprehensive methodological guide for accounting researchers on Interventionist Research (IVR). It provides all the fundamental components needed for understanding what IVR is, and how to plan, design, and conduct legitimate intervention studies, which can endure the scrutiny of institutions and peer review. This text systematically opens the ‘black box’ of an alternative research paradigm seeking to contribute simultaneously to theory and practice, through direct and collaborative engagement with organisations, practitioners, managers and professionals. It mobilises the production of innovative and theoretically grounded research for academe, and of practical relevance or usefulness and interest to the field of practice. Interventionist Research in Accounting: A Methodological Approach unpacks current thinking on IVR to forge a confident path ahead for IVR through adopting a forward-thinking approach. This book recognises the remedial potential of IVR to address the research-practice-relevance gap in accounting research and deliberates the challenges of IVR in accounting. It addresses the design, development, and implementation of interventions, critical to solving real-world problems as well as guiding readers in planning the IVR project including budgetary and ethical aspects, utilising suitable research methods and data collection techniques, and establishing validity and reliability. Further, it offers guidance on selecting and managing the research team and recruiting, accessing, and retaining intervention participants; these two components are crucial to creating collaborative relationships required for effective intervention. This book is a guide serving as a valuable resource for accounting researchers conducting intervention studies, for doctoral and other research students undertaking accounting research, and academics working in universities and business schools or teaching courses in accounting and research methodology.
Volume one of the Handbooks of Management Accounting Research sets the context for both Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings. The bulk of the first volume then draws together a series of contributions that analyse the scholarly literature in terms of distinct intellectual and theoretical social science perspectives. The volume includes a chapter which looks at work informed by psychology as a base discipline. The volume also includes a set of chapters that seek to evaluate and explain issues of research method for the different approaches to research found within management accounting. Special pricing available if purchased as a set with Volume 2. - Documents the scholarly management accounting literature - Publishing both in print, and online through Science Direct - International in scope
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.
Winner of the Management Accounting section of the American Accounting Association notable contribution to Management Accounting Literature AwardVolume One of the Handbook of Management Accounting Research series sets the context for the Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings.Volume Two provides insights into research on different management accounting practices. Volume Three features contributions from some of the most influential researchers in various areas of management accounting research, consolidates the content of volumes one and two, and concludes with examples of management accounting research from around the world.Volumes 1, 2 and 3 are also available as individual product. * ISBN Volume 1: 978-0-08-044564-9* ISBN Volume 2: 978-0-08-044754-4* ISBN Volume 3: 978-0-08-055450-1 - Three volumes of the popular Handbooks of Management Accounting Research series now available in one complete set - Examines particular management accounting practices and specific organizational contexts - Adopts a global perspective of management accounting practice - Award: "Winner of the Management Accounting section of the American Accounting Association notable contribution to Management Accounting Literature Award."
What part does customer and employee satisfaction play in overall business success? Management Accountants developing business models must consider this question, especially if they are taking the popular "balanced scorecard" or "strategy mapping" approaches to performance measurement. When doing so, stating cause-and-effect relationships between measurable factors like satisfaction and profitability is common practice. However, few companies test their own hypotheses. If the links are incorrect, these models can actually guide the firm down a path to failure. Strategy Mapping: An Interventionist Examination of a Homebuilder's Performance Measurement and Incentive Systems reveals the findings of state-of-the-art interventionist research on a major US homebuilder. The core claims of this company's business model were positive effects in the future due to improvements in customer and employee satisfaction. Tests were made on the validity of these claims to discover how much we can rely on these factors to improve performance. This report also examines how effective various measurement alternatives are through analysis of data compiled by different consulting companies. The results reveal that the links between satisfaction and performance is less strong and more complex than the company had assumed: these measures cannot be relied upon to guarantee increased performance. Managers must have a sophisticated understanding of performance measurement systems and to test their strategy maps empirically, rather than relying on their intuitions. This report demonstrates how you can achieve both. - State-of-the-art interventionist research: new method in which researchers interact with the subject of the research, monitoring the effects of their input - Helps managers protect their businesses from bad business models through sophisticated understanding of likely causes of success - Shows managers how to analyse data in balanced scorecards and strategy maps to draw reliable conclusions to make the best decisions for their business
Many scholars have claimed that management accounting research has lost its pragmatic relevancy and interventionist research has been proposed as one way to produce theories with increased practical implications. In interventionist research, active participation in the field is regarded as an asset rather than a liability. Despite the methodological debate on interventionist research, there is lack of empirical studies on how interventionist research actually helps to produce theories with such pragmatic relevance. The lack of empirical studies has, perhaps, resulted in a too narrow connotation to the research approach. This book attempts to shed light on the various nuances of interventionist research and the positions a researcher can occupy when trying to produce contributions associated with both theoretical and pragmatic relevance. This book is based on various research projects focusing on different aspects of management accounting during the past ten years. To spice up the academic debate, the book also provides managerial perspectives on interventionist management accounting research with interesting new insights. In addition to management accounting, the ideas of interventionist research can also be applied in other management fields.
The Routledge Companion to Intellectual Capital offers a comprehensive overview of an important field that has seen a diverse range of developments in research in recent years. Edited by leading scholars and with contributions from top academics and practitioners from around the world, this volume will provide not just theoretical analysis but also evaluate practice through case studies. Combining theoretical and practice perspectives, this comprehensive Companion addresses the role of IC inside and between organisations and institutions and how these contribute to the IC of nations, regions and clusters. Drawing on an extensive range of leading contributors,The Routledge Companion to Intellectual Capital will be of interest to scholars who want to understand IC from a variety of perspectives, as well as students who are seeking an authoritative and comprehensive source on IC and knowledge management.
Management research has expanded considerably over recent decades. The impetus for such growth comes from a wide range of forces both inside and outside of the academic community stimulate and regulate its development, while the audience for which management research might be considered to be useful and the extent of that usefulness are highly contested. This book seeks to explore the forces that drive the development of management research, shape its current state and influence its future potential.