The constructive approach to management accounting research (defined as 'problem solving through the construction of organizational procedures or models'), is proposed and described. The authors find too little of this type of research is done, which contributes to the distance between academic research and practice and is partially to.

The constructive approach to management accounting research (defined as 'problem solving through the construction of organizational procedures or models'), is proposed and described. The authors find too little of this type of research is done, which contributes to the distance between academic research and practice and is partially to blame for the perception of reduced relevance of management accounting research. Three main concepts are introduced: 1. Constructions refer to entities that produce solutions to explicit problems, create new reality and can be implemented, 2. Managerial constructions refer to entities that solve problems emergent in running business organizations and 3. The Constructive approach is a research procedure for producing constructions.

They base their arguments on Johnson and Kaplan’s (1987) charge to management accounting researchers 'to design' (construct) new, more relevant management accounting systems and to be innovative in their approach. They pose the question: 'Should management accounting research be explicitly involved in solving practical accounting problems?'

And suggest that constructive research, properly performed, meets the criteria for valid applied research. The Idea of the Constructive Approach The authors describe constructive research as 'managerial problem solving through the construction of models, diagrams, plans, organizations, etc.' They identify creation of an artificial language as an example of a pure construction, and consider the language of accounting and development of new budgeting systems to be examples within the managerial accounting context. Yashica Tlr Repair Manual more. To be considered constructive research, the research must combine problem solving and theoretical knowledge, as illustrated in Figure 1. The authors propose four phases of the constructive approach: 1. Find a practically relevant problem which also has research potential. Obtain a general and comprehensive understanding of the topic.

Innovate, i.e., construct a solution idea. Demonstrate that the solution works. Show the theoretical connections and the research contribution of the solution concept. Examine the scope of applicability of the solution. Innovation is the core element of a successful constructive study, requiring creativity on the part of the researcher. The new construction must be innovative with regards to both practice and research.

The authors contend that this element is the fundamental issue underlying the role of management accounting research, i.e., is the main objective of management accounting research to solve problems, or to observe and analyze or to do both. The Scarcity of the Constructive Approach in Management Research The authors analyzed the publications for four major journals from 1985 through 1991 and two more recent journals for 1989 through 1991 and found few examples of published research that met the criteria of the constructive approach. Why is the Constructive Approach so Scarce?