On bringing more action into management accounting research: process considerations based on two constructive case studies

Abstract

About a decade ago, the constructive research approach (CRA) was proposed by Kasanen et al. (1993 Kasanen, E., Lukka, K. and Siitonen, A. (1993). The constructive approach in management accounting research. Journal of Management Accounting Research, 5: 243–64. [Google Scholar]) as a specific opportunity for management accounting researchers to engage in solving problems relevant to managers. While the advocates of the CRA have argued in favour of its theoretical contribution potential and have shown that it satisfies the requirements of valid applied research, only very few studies using this particular approach have been published in major research journals. Our objective is to discuss the CRA methodology, both from a descriptive and from a prescriptive or normative perspective. We examine the research processes in two very different CRA studies, Degraeve et al. (2000b Degraeve Z. Labro E. Roodhooft F. (2000b) Total cost of ownership purchasing of a service: the case of airline selection at Alcatel Bell Research Report, K.U. Leuven, Department of Applied Economics, Belgium, nr 11, forthcoming in European Journal of Operational Research [Google Scholar]) and Tuomela (2000a Tuomela T.-S. (2000a) Customer Focus and Strategic Control: A Constructive Case Study of Developing a Strategic Performance Measurement System at FinABB Publications of the Turku School of Economics and Business Administration, Series D-2:2000 [Google Scholar]), using the seven-step model suggested by Lukka (2000 Lukka K. (2000) The key issues of applying the constructive approach to field research in Reponen, T. (ed.) Management Expertise for the New Millennium: In Commemoration of the 50th Anniversary of the Turku School of Economics and Business Administration Publications of Turku School of Economics and Business Administration, Series A-1:2000, pp. 113 28 [Google Scholar]). We 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, we also show that the CRA can provide researchers with interesting results obtained in a reliable and valid manner. In this way, we enhance the legitimacy of the CRA.