Towards interventionist research with theoretical ambition

IF 4.2 2区 管理学 Q1 BUSINESS, FINANCE
Kari Lukka , Marc Wouters
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引用次数: 7

Abstract

A distinct strength of interventionist research (IVR) is the ability to establish particularly good access to a research partner organization and collect exceptionally detailed information, which may not be available to researchers who employ other approaches. Yet, a challenge of IVR is to exploit this data-gathering opportunity in full, in order to develop a theoretical contribution. We propose the ‘theoretical focus driven’ mode (TFD mode) as a ‘way of working’ for interventionist research, whereby the chosen (yet potentially flexible) theoretical focus drives the project. The researcher invests extra time up-front to thoughtfully generate and explicate the research questions and theoretical focus. These guide a selective and purposeful data-gathering effort, as well as the nature of the research intervention. At the same time, the researcher remains inspired by the field work and open to changes in the theoretical focus. Indeed, the TFD mode process tends to be iterative, since it is affected not only by the characteristics of abductive theorising, but also by potentially changing priorities of the target organization, and thereby the initial theoretical focus can become empirically unfeasible. Overall, rather than building on the researcher’s enthusiasm for innovative themes in practice, and casting a broad net for data gathering, the TFD researcher capitalises on the potential of IVR by strengthening the theoretical ambition.

有理论抱负的干预主义研究
干预主义研究(IVR)的一个独特优势是能够与研究伙伴组织建立特别良好的联系,并收集特别详细的信息,这可能是采用其他方法的研究人员无法获得的。然而,IVR的一个挑战是充分利用这种数据收集机会,以发展理论贡献。我们提出“理论焦点驱动”模式(TFD模式)作为干预主义研究的一种“工作方式”,即选择(但可能灵活的)理论焦点驱动项目。研究者预先投入额外的时间,深思熟虑地产生和阐述研究问题和理论焦点。这些指导了有选择性和有目的的数据收集工作,以及研究干预的性质。与此同时,研究人员仍然受到实地工作的启发,并对理论焦点的变化持开放态度。事实上,TFD模式过程往往是迭代的,因为它不仅受到溯因理论化特征的影响,而且还受到目标组织潜在的优先级变化的影响,因此最初的理论焦点可能在经验上变得不可行的。总的来说,TFD研究者不是建立在研究人员在实践中对创新主题的热情上,也不是为数据收集撒下一张广泛的网,而是通过加强理论抱负来利用IVR的潜力。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
7.10
自引率
4.30%
发文量
23
期刊介绍: Management Accounting Research aims to serve as a vehicle for publishing original research in the field of management accounting. Its contributions include case studies, field work, and other empirical research, analytical modelling, scholarly papers, distinguished review articles, comments, and notes. It provides an international forum for the dissemination of research, with papers written by prestigious international authors discussing and analysing management accounting in many different parts of the world.
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