ABSTRACT
Management accounting (MA) is a discipline that helps refine data into knowledge, understanding, and wisdom for decision-makers both in profit and non-profit organizations. The development work serves rather as a starting point for interesting dialogue with management, thus providing access to new problems, with significant potential for theory contribution and societal impacts. The discussion on pragmatic relevance seems to have focused on how interventionist MA research can contribute to the MA practices in companies participating in these case studies or MA practices in contexts similar to the published studies. The analyses of interventionist research processes (IVR) and their outcomes, including examinations on the role of the interventionist researchers along with the process, thus enable novel discussions on interventionist research and its theoretical and societal impacts. IVR approach and its applications require comprehensive examination from different perspectives, such as societal and theoretical perspectives, in addition to narrow 'market tests' adopted from a constructive research approach.
