Action Research in the Knowledge Ecosystem of Management Accounting

Abstract

Action research contributes to “theories of management accounting” by bridging the etic domain of researchers and the emic domain of practitioners with theoretically informed interventions. Interventions create changes in practices which are reverse engineered to obtain theoretical implications. Invigorates the flow of management accounting knowledge in the knowledge ecosystem of management accounting, action research has potential to produce theoretically plausible and practically authentic management accounting knowledge.