ABSTRACT

This chapter begins with the analysis of research interventions in the field and the organizational forces likely impacting the work of the researcher. It introduces the notion of battlefield for illustrating these organizational forces. The chapter also introduces the ideas of Flyvbjerg in helping case studies with interventionist elements contribute more to the societal discussion in the context of Management accounting (MA) or bringing research-based MA knowledge to other societally relevant contexts. It focuses on the analysis framework used for discussing the cases in Part II, that is, the interplay between episteme, techne, and phronesis. Besides, the reflections and analyses of the interventions include separate considerations on the roles of the interventionist researchers (IVR) involved in the IVR processes. As the emphasis on 'phronesis,' 'episteme,' and 'techne' tend to evolve during the processes and vary from one case to another, so do the roles of the researchers enabling/supporting the realization of such impacts.