search query: @author Labro, E. / total: 3
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Author: | Labro, E. Tuomela, T.-S. |
Title: | On Bringing More Action into Management Accounting Research: Process Considerations Based on Two Constructive Case Studies |
Journal: | European Accounting Review
2003 : VOL. 12:3, p. 409-442 |
Index terms: | MANAGEMENT ACCOUNTING RESEARCH MODELS |
Language: | eng |
Abstract: | About a decade ago, the constructive research approach (CRA) was proposed by Kasanen et al. as a specific opportunity for management accounting researchers to engage in solving problems relevant to managers. The objective is to discuss the CRA methodology, both from a descriptive and from a prescriptive or normative perspective. The authors examine the research processes in two very different CRA studies, using the seven-step model suggested by Lukka. The authors give practical exemplary methodological guidance for other researchers who wish to try out the CRA or obtain a better understanding of this methodology. While so doing, the authors also show that the CRA can provide researchers with interesting results obtained in a reliable and valid manner. |
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