The significance of the action research in management accounting research

Abstract

Action research has not been the mainstream methodology in management accounting research. However, the action research which has influence on practice directly is a significant approach, because the management accounting research is closely associated with the practice. This paper shows how the action research can be made more rigorous research approach. It is necessary for researchers to pay attention to theorizing process by thinking the process of abstract conceptualization, and realize the research with high inner validity by using quantitative research (e.g. the field experimental approach).