ABSTRACT
This chapter focuses on the role intervention can play in 'teasing out' interesting results with theory contribution. It also focuses on the various methodological alternatives discussed in management accounting literature with interventionist elements in them, with the main emphasis on some of the venues in the literature. The chapter discusses the process of interventionist research, grounded with the empirical experiences in applying the idea in practice and, based on these experiences, emphasizing its iterative nature, contradicting the traditional hypothesis-testing research. It analyses the core act of intervention and how to look at these interventions in a more analytical way, leading finally to the discussion on its role in the quest towards interesting theory contributions. A comprehensive awareness of relevant theories and related contribution potentials is a remarkable asset for the interventionist researcher. Although the initially recognized contribution potential was not realized, the overall process could yield theory contribution in an alternative/refined area of theoretical interest.
