e-journal

Some proposals for impactful management control research

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Purpose – The purpose of this paper is to show how management control researchers can improve
their practical impact through research designs that recognise the many dimensions of organizational
reality.
Design/methodology/approach – Managerial knowledge in the academy and managerial practice
may become detached from one another as practitioners and academic discourses are influenced by
different sources of texts and modes of legitimisation. Although this can be a problem in accounting
research, management accounting researchers have developed the necessary elements for critical
engagement with practice. Identifying a common ontological basis for researchers and practitioners, it
is argued that pragmatic constructivism explains how managers construct their reality through
integrating logic, facts, values and communication. It is also argued that management consultants
have implicitly understood this view of reality in the way that they package their solutions. Academic
researchers can replicate the pragmatic constructivist ontology whilst adopting more explicitly
theoretical and critical approaches.
Findings – The paper proposes the academy can productively imitate some of the knowledge
creation of the consultant yet still retain both theoretical rigour and academic values.
Originality/value – The paper presents a research design that can improve the impact of business
school research whilst maintaining academic integrity.

Keywords Research impact, Pragmatic constructivism, Interpretive theories, Accounting, Research

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Informasi Detail

Judul Seri

Qualitative Research in Accounting & Management

No. Panggil

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Penerbit

: Emerald Group., 2012

Deskripsi Fisik

Qualitative Research in Accounting & Management Vol. 9 No. 3, 2012 pp. 228-244

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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