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E-grāmata: Interventionist Research in Accounting: A Methodological Approach

(Macquarie University, Australia), (Macquarie University, Australia)
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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"--

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.

List of Figures
xi
List of Tables
xii
Preface xiv
Acknowledgements xvii
PART 1 Interventionist Research--Why It Matters and Why You Should Care
1(68)
1 An Introduction to Interventionist Research
3(25)
The Nature of IVR
3(4)
The Origins of IVR
7(5)
IVR versus Other Non-IVR Methodologies
12(2)
Outputs of IVR
14(2)
IVR--The `So-What' Factor
16(1)
IVR and Theory
17(7)
In Summation
24(4)
2 The `Good' of IVR--Relevance and Remedy
28(25)
The Meaning and Importance of the Relevance of Accounting Research
28(7)
Different Perspectives on Accounting Research Relevance
35(5)
The Accounting Research-Practice Gap
40(5)
IVR--An Underutilised Remedy
45(3)
In Summation
48(5)
3 The `Bad' and the `Ugly' of IVR
53(16)
The Bad of IVR--Risks and Challenges
53(9)
The Ugly of IVR--Consulting
62(3)
In Summation
65(4)
PART 2 Methodological Foundations and Design--The Pillars of Authenticity
69(100)
4 To Intervene--Integrating Philosophy and Theory
71(18)
Philosophy and IVR
71(3)
Intervention Theory and IVR
74(4)
Implications of IVT's Theoretical Principles
78(5)
Interventions--Type, Focus, and Intensity
83(3)
In Summation
86(3)
5 An Interventionist Research Framework
89(27)
The Origins of the IRF
90(5)
Accounting as a Social Science
95(2)
Accounting as Applied Research
97(1)
Field Research in Accounting
98(2)
Qualitative Accounting Research and Methodological Exposition
100(1)
The Interventionist Research Framework (IRF)
101(10)
In Summation
111(5)
6 Planning and Protecting Your IVR Project
116(16)
Ethical Considerations for IVR
116(9)
Developing an IVR Budget
125(4)
Developing and Protecting Intellectual Property
129(1)
In Summation
130(2)
7 Methods for Collecting, Storing, and Analysing IVR Data
132(19)
Mechanistic and Organic Research Methods in IVR
132(2)
IVR Methods and the Relationship With Case Study Research
134(2)
Data Sources, Analytical Methods, and Tools
136(12)
In Summation
148(3)
8 IVR Reliability, Validity, and Generalisations
151(18)
Reliability, Validity, and Generalisation in IVR
151(2)
Lessons Learned From Case Study Research
153(12)
In Summation
165(4)
PART 3 People, Social Systems, and Interventions--Putting It Together
169(62)
9 Recruiting, Approaching, and Retaining Participants
171(20)
The Nature of Social Systems
172(9)
Recruiting IVR Participants
181(4)
Approaching IVR Participants
185(3)
Retaining IVR Participants
188(1)
Concluding Remarks
188(3)
10 Selecting and Managing the Intervention Team
191(21)
`There and Back Again': Managing Field Situations
191(2)
Discrepancies in View
193(3)
Interventionist Researcher Marginality
196(1)
Mistrust and Confrontation
197(1)
Qualities Needed by an Interventionist Researcher
198(2)
Accurate Perception of Stressful Reality
200(1)
Acceptance of a Social System's Mistrust
200(1)
Trust in One's Own Experience of Reality
201(1)
An Intervention Team
201(9)
Concluding Remarks
210(2)
11 Intervention Design and Construction
212(19)
Problem-Centred Intervention Design
212(8)
An Intervention to Enhance Student Employability
220(7)
Project A Design: In Conclusion
227(4)
PART 4 Intervention Implementation and Dissemination--In Touch With Reality
231(55)
12 Intervention Implementation
233(32)
The Meaning and Purpose of Intervention Implementation
233(3)
Normalisation Process Theory
236(6)
The IRF and Pilot-Testing
242(1)
A Project Management Approach to Intervention Implementation
243(7)
Critical and Cautionary Tales From the Field
250(1)
A Critical Reflection of a Successful Implementation
251(8)
Reflections on Unsuccessful Implementations
259(3)
In Summation
262(3)
13 Disseminating Your Interventionist Research
265(18)
Dissemination--Initial Reflections
265(2)
Publishing IVR in Academic Journals
267(11)
Disseminating to a Practitioner Audience
278(2)
Writing the Social System Report
280(1)
In Summation
280(3)
14 Synthesis and Future Directions
283(3)
Index 286
Vicki C. Baard is Senior Lecturer in the Department of Accounting and Corporate Governance at Macquarie University, Australia. Previously, she has held senior managerial roles as a practicing management accountant in Banking, Entertainment, and other related global service organisations. Vickis doctoral thesis centered on interdisciplinary interventionist research, considered as pioneering doctoral work, which ultimately led to her joining academe. Dr Baard is a qualitative and quantitative interdisciplinary researcher in interventionist research, management control systems, and teams.

Johannes Dumay is an Associate Professor in the Department of Accounting and Corporate Governance at Macquarie University, Australia" Formerly a business consultant, he joined academia after completing his PhD in 2008. His thesis won the European Fund for Management Development and Emerald Journals Outstanding Doctoral Research Award for Knowledge Management. John researches, intellectual capital, knowledge management, accounting, corporate reporting and disclosure, research methodologies, and academic writing. John is a highly cited scholar who has published over 100 peer-reviewed articles, book chapters, and books. He is the Associate Editor of the highly regarded Accounting, Auditing and Accountability Journal, and Meditari Accountancy Research, and Deputy Editor Accounting & Finance.
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