Facilitating the Diffusion of Interventionist Research: Identifying the Roles of an Intervening Researcher in Customer Value Creation

Tiitola V.; Lyly-Yrjanainen J.; Laine T.; Dultra-De-lima R.G.

Facilitating the Diffusion of Interventionist Research: Identifying the Roles of an Intervening Researcher in Customer Value Creation

Tipo

Artigo de evento

Data de publicação

2021

Periódico

Proceedings of the European Conference on Research Methods in Business and Management Studies

Citações (Scopus)

0

Autores

Tiitola V.
Lyly-Yrjanainen J.
Laine T.
Dultra-De-lima R.G.

Resumo

© The Authors, (2021). All Rights Reserved.In interventionist management accounting (MA) research (among business research), the researcher is seen as an active, intervening participant in the process under investigation. The active, participatory role in the case organization is often seen as a way to ‘purchase’ access to observe the flow of events in the field. Interestingly, in addition to improved reporting systems or reduced costs, intervening MA researchers also can play a role in customer value creation, with significant business impact, something the empirical literature on MA research has yet to recognize. This paper introduces a framework to analyze the roles how an intervening MA researcher can help the case organization create and deliver value to its customers. This framework proposed can help extend the contribution domains of interventionist MA research and facilitate the diffusion of interventionist research in countries with less experience in industry-university collaboration.