Models for: The Relational Constructivist Approach to Management Accounting and Control (MAC) Research

Abstract

team-based organizations are premised on concepts such as participation and empowerment. mAc would be understood in that environment by considering the connections that individuals have with organizations and workgroups. in order to decide how to act, people have to understand each other’s decisions and thoughts. in practical terms, mAc would be seen as a mediating instrument in the field, integrating all levels and employees of the organization, creating knowledge and guiding action throughout the organization. relational constructivism makes the possibility of carrying out research with others more meaningful than other perspectives on social science that might conduct research on or about their subjects. Doing research with others means creating opportunities for dialogue. the paper demonstrates how researchers would use relational constructivist lenses and models for in the study of social processes. the paper focuses on models for to establish some general meanings and takes account of the subjective factor to understand processes in the social world.