<b>Interventionist research: analysis of international empirical studies in Strategic Cost Management</b> - doi: 10.4025/enfoque.v31i2.16117

Abstract

This article is an analysis of the main empirical studies on Strategic Cost Management that used the Action Research or also called Interventionist Research. The goal was to identify the potential contributions and the critical aspects that can contribute to the development of Strategic Cost Management (SCM). Through correlated keywords a research was held in the Proquest database and seven articles were identified, which were read in full. The discussion of the results presented in the articles made it possible to identify which Action Research has been used to empirically validate the implementation of new artifacts in the cost management, elucidating factors that favor or discourage the adoption of techniques. It was also possible to identify that empirical studies provide elements that can be useful for practioner, once describing real situations of implementation, contributing to the rapprochement between the results of the research and practioner’s interests. It is concluded that the Interventionist Research has ample opportunities effecting within the SCM, with the purpose of generating relevant theoretical contributions and improving the practice, among them including the following possibilities: (1) Techniques implementation derived from Strategic Management Accounting (SMA); (2) Improvement projects of controls on small businesses.