迈向具有理论雄心的干预性研究

Towards interventionist research with theoretical ambition

Management Accounting Research · 2022
被引 30
人大 A-ABS 3

中文导读

提出“理论焦点驱动”模式,帮助干预性研究者充分利用数据收集机会,提升理论贡献,适合从事实地研究的管理学者。

Abstract

A distinct strength of interventionist research (IVR) is the ability to establish particularly good access to a research partner organization and collect exceptionally detailed information, which may not be available to researchers who employ other approaches. Yet, a challenge of IVR is to exploit this data-gathering opportunity in full, in order to develop a theoretical contribution. We propose the ‘theoretical focus driven’ mode (TFD mode) as a ‘way of working’ for interventionist research, whereby the chosen (yet potentially flexible) theoretical focus drives the project. The researcher invests extra time up-front to thoughtfully generate and explicate the research questions and theoretical focus. These guide a selective and purposeful data-gathering effort, as well as the nature of the research intervention. At the same time, the researcher remains inspired by the field work and open to changes in the theoretical focus. Indeed, the TFD mode process tends to be iterative, since it is affected not only by the characteristics of abductive theorising, but also by potentially changing priorities of the target organization, and thereby the initial theoretical focus can become empirically unfeasible. Overall, rather than building on the researcher’s enthusiasm for innovative themes in practice, and casting a broad net for data gathering, the TFD researcher capitalises on the potential of IVR by strengthening the theoretical ambition.

干预性研究理论聚焦驱动模式数据收集理论贡献