ABSTRACT
As was pointed out in the conclusion of Part I, each chapter in Part II focuses on one interesting element in terms of interventionist management accounting research. This chapter starts the discussion by showing, perhaps, an extremely rare case where researchers were truly able to penetrate to the emic level. This chapter discusses a long-term research project focusing on the cost implications of component commonality. The research work within this area started in 2001, although the topic did not become relevant to the case company until 2003. Research collaboration with the case company had started already in 1999, but in a totally different area. Interestingly, the results achieved in the other company motivated this case company management to re-focus the on-going research project, showing the importance of the use of the cumulative learning gathered in various research projects as an asset to gain deep access to interesting research topics in organizations.
