Kumpulan Jurnal Nasional & Internasional
Magister Ilmu Hukum
|CHALLENGES OF PRACTICALLY RELEVANT MANAGEMENT ACCOUNTING RESEARCH – THE SCOPE AND INTENSITY OF INTERVENTIONIST RESEARCH|
|Virve Jakkula, et all|
ABSTRAK: Management accounting is an applied science, the idea of which is to produce theoretically grounded solutions for practical purposes. However, the general opinion among management accounting researchers seems to be that management accounting research has failed to produce theories with such pragmatic implications. In addition, there seems to be disagreement in the academic community regarding what practically relevant management accounting research is and how such research should be conducted. Interventionist research has been considered one way to increase the practical relevancy of management accounting research. The objective of this paper is to point out some challenges encountered when trying to pursue practically relevant management accounting research in cooperation with a company manufacturing hydraulic power units. In that research project, the objective was to improve the cost efficiency of the power unit business using mass customization.
In interventionist real-life studies, management accounting researchers might not be able to restrict themselves to management-accounting-related issues. Rather, the researchers might have to be engaged in the change process more holistically, which then causes diseconomies in the creation of a scientific contribution in the field of management accounting. On the other hand, these non-accounting-related tasks enable deeper understanding of the case context and might actually open up new ideas and, thus, can become a significant asset despite the rather boring or uninteresting first impression. Furthermore, decision-makers using the information primarily define what could be considered practically relevant management accounting research and these decision-makers are likely to be found in other functions than the financial department, which means that management accounting researchers should seek more active involvement in other functions as well. This, again, might lead to increased significance of non-accounting-related interventions in an accounting study.
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