جستجوی مقالات مرتبط با کلیدواژه "interventionist research" در نشریات گروه "حسابداری"

Various approaches are used in performing a scientific research. Interventionist approach is one of the most innovative and popular research methods that has recently been considered by accounting researchers. However, accounting researchers do not have enough knowledge and perception about this kind of research approach. Accordingly, in the present research as by conceptualizing " Interventionist research, we tried to answer the following questions ": 1) what does the Interventionist researcher do exactly in this field? What is the role of the Interventionist approach in accounting research? 3) What is the purpose of the Emic & Etic in this approach? And at the end, what is the future of Interventionist approach in accounting research? The results showed that the research has created a new application knowledge and its purpose is to generate new knowledge through communication and collaboration between accounting researchers and accountants (profession members); in other words, in an Interventionist research, the researcher needs to break the boundary between external and internal perspectives and move between the of emic and etic domains. It is therefore expected that accounting researchers will have professional skills to apply an intervention approach to their research.

This article provides a review of managerialist studies in management accounting, as presented in leading accounting journals within 1990-2014. The review covers both interventionist and non-interventionist studies in which at least one of the aims is to directly support or help organizational decision-making and control. Non-interventionist research reviewed is descriptive or conceptual in nature, or develops models, algorithms or frameworks of managerial relevance. Interventionist research reviewed covers both traditional action research as well as studies applying constructive research approach. Contribution of various strands of managerialist research is assessed and the potential of this kind of research in management accounting for the future is discussed. This review can increase the chance of publishing papers in valid journals