Constructive research

Abstract: The constructive approach means problem solving through the construction of models, diagrams, plans, organizations, etc. This mode of research is widely used in technical sciences, mathematics, operations analysis, and clinical medicine. The doctrine of management accounting includes several important examples of managerial constructions, such as the ROI-measure in profitcenter accounting or the DCF-techniques in capital budgeting. However, almost all of such constructions have been developed in companies or consulting bureaus. We argue that the constructive approach is used too scarcely in management accounting research. Our review of the accounting literature shows that surprisingly few of the most significant managerial constructions originate in management accounting research. Typically the academic literature has merely analyzed and interpreted the innovations constructed elsewhere after the fact. A potential explanation for this scarcity is the adoption of the scientific ideals of accounting either from the natural or social sciences. Another may be that the design of useful managerial constructions tends to result in a consulting relation between the researcher and the firm, which inherently limits the possibility of publishing the results. Also we argue that the constructive approach, grounded in management accounting theory and leading to working managerial constructions, satisfies the requirements of valid applied research. Thus, we propose the constructive approach as a significant option for management accounting researchers to enter the field of relevant and useful problem solving. This direction for research would be one potentially fruitful answer to the recent claims that management accounting has lost its relevance.

Abstract: The present essay discusses the ontology, epistemology, metho- dology and ethics of design science. It suggests that Information Systems as a design science should be based on a sound ontology, including an ontology of IT artifacts. In the case of epistemology, the essay emphasizes the irre- ducibility of the prescriptive knowledge of IT artifacts to theoretical descriptive knowledge. It also expresses a need for constructive research methods, which allow disciplined, rigorous and transparent building of IT artifacts as outcomes of design science research. The relationship between action research and design science research is also briefly discussed. In the case of ethics, the essay points out that Information Systems as design science cannot be value- free.

Abstract: Over the past 30 years the relationship between the information technology (IT) organisation and the rest of the business has been a troubled one which few organisations have managed to satisfactorily resolve. This ‘gap’ has been explained by the cultural differences existing between the two. Yet despite the criticality of IT to the business little attempt has been made to explore this culture gap further and much of the writings and research on the subject are dispersed, progressing little beyond the centralisation/decentralisation debate and offer little by way of guidance. Much of the literature is concerned with issues of control of resources rather than managing the relationship. Some organisations have chosen to rid themselves of the problem through outsourcing but recent debate has raised the question of the long term consequences of short term decisions which are based on a historical problem. Yet often the ‘trouble’ has no foundation beyond a level of perceptions. This paper attempts to understand and interpret the problems in the relationship, to describe the gap, to understand the reasons why it exists, and to offer some advice. A framework which can be used as a basis for further constructive research to improve our understanding is developed and discussed.

Abstract: Purpose – Project management (PM) is a diverse discipline which covers the study of management practices. Different research approaches have been used in the study of PM but not much emphasis has been given to the constructive approach which is implicitly applied in most cases through managerial constructions. The purpose of this paper is to support the application of the constructive research approach to the construction PM discipline. It is also aimed at showing the rigour of the constructive research approach that satisfies the requirements of applied studies research.Design/methodology/approach – The study is carried out via extensive literature review and a demonstrative example of the development of the Specialist Task Organisation procurement approach through the six stages of the constructive research approach.Findings – The paper shows the applicability of the constructive research approach to construction and PM. The paper also highlights some criticisms that the constructive approach has not be...