ABSTRACT

One of the aims of this book was to sketch a preliminary typology or classification for interventionist studies. Based on the tool developed for our ex-post analysis, we suggest considering three dimensions for structuring the domain of IV research in MA:

Strength of intervention (Jönsson and Lukka 2007)

From modest to strong

Paradigmatic frame (cf. Ahrens and Chapman 2006; Kakkuri-Knuuttila et al. 2008)

Objective vs. subjective

Management accounting focus in the actual intervention

From inside MA to non-MA