ABSTRACT
For some management accounting innovations, it may take a long time before they are widely diffused in practice. Thus, it may be difficult to find and gain access to the first-mover organizations to study new management accounting innovations being implemented in the early stages of their life cycle. Interventionist research, however, may serve as a vehicle for catalysing such innovation processes in organizations where the researchers already have access or have easier access, hence facilitating the access to interesting empirical data.
