Theoretical Dialogues through Field Experiments: Some Notes on Active Research in Management Accounting

This paper investigates the process of management accounting system implementation through a field experiment of introducing an activity-based costing and management system into a small-medium sized firm. This research constitutes an example of “clinical” or “active” research in management accounting, because of the direct and deep involvement of the researcher in the phenomena under investigation. Data are analysed from two different theoretical perspectives, namely the process stage model of activity-based costing system implementation of Anderson (1995) and the organisational process of knowledge generation of Nonaka and Takeuchi (1995). Finally, this paper highlights that the insights suggested from active research might contribute to improve implementation tactics in order to accomplish success in implementation efforts, and that the contrast and comparison between different theoretical perspectives might contribute to theory development in the field of management accounting system implementation.