Innovation Action Research: Creating New Management Theory and Practice.

Abstract

Abstract Abstract: Much research in social science and management develops and tests theories about existing phenomena and practice. Researchers who believe that existing practices can be improved, however, can attempt to develop and implement entirely new approaches. Action research engages the researcher in an explicit program to develop new solutions that alter existing practice and then test the feasibility and properties of the innovation. In developing two new management accounting approaches--activity-based costing and the balanced scorecard--my colleagues and I used a particular form of action research, referred to as "innovation action research." In this mode, we initially documented a major limitation in contemporary practice, then identified a new concept to overcome this limitation, and continued to apply and improve the concept through publication, teaching, and active intervention in companies. In this innovation action research cycle, the researcher enhances the underlying theory and, in the process, also becomes a skilled implementer of the new concept.

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