ABSTRACT
Thomas and Rothman’s Intervention Design and Development Framework (D&D) is helpful here. The D&D Framework was originally designed to help social workers mount interventions, and so it has its origins in information science, psychology, psychiatry, sociology, education, nursing, and public health. The chapter begins with the origins of the Interventionist Research Framework (IRF), formerly the D&D, followed by how the IRF supports Interventionist Research (IVR) for accounting. It briefly digresses into the importance of clearly and explicitly explaining the methodology that frames research, especially IVR. To understand how the IRF may support future accounting IVR, we reflect on the meaning and characteristics of applied accounting research. Richardson provides commentary on exploring the difference between applied and positivistic perspectives that supports our views on this matter. Argyris argues that behavioural significance in IVR is more important than statistical significance. The chapter concludes with a description of the phases and associated activities in the IRF.
