Explaining and Describing the Interventionist Approach in Accounting and Auditing Research

Document Type : Review Paper

Authors

1 Assistant Professor,Department of Accounting,Bushehr Branch.Islamic Azad University,Bushehr.Iran

2 Ph.D Student, Accounting Unit, Bushehr Branch.Islamic Azad University,Bushehr.Iran

Abstract

Various approaches are used in performing a scientific research. Interventionist approach is one of the most innovative and popular research methods that has recently been considered by accounting researchers. However, accounting researchers do not have enough knowledge and perception about this kind of research approach. Accordingly, in the present research as by conceptualizing " Interventionist research, we tried to answer the following questions ": 1) what does the Interventionist researcher do exactly in this field? What is the role of the Interventionist approach in accounting research? 3) What is the purpose of the Emic & Etic in this approach? And at the end, what is the future of Interventionist approach in accounting research? The results showed that the research has created a new application knowledge and its purpose is to generate new knowledge through communication and collaboration between accounting researchers and accountants (profession members); in other words, in an Interventionist research, the researcher needs to break the boundary between external and internal perspectives and move between the of emic and etic domains. It is therefore expected that accounting researchers will have professional skills to apply an intervention approach to their research.

Keywords

References

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History

  • Receive Date: 21 May 2019
  • Revise Date: 15 December 2019
  • Accept Date: 03 September 2019

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