Interventionist research in management accounting: promoting engagement through face-to-face dialogues

Purpose – This paper explores face-to-face dialogues between practitioners and interventionist researchers inthe management accounting (MA) field during real-time interactions for the development of accountingdevices. It aims to shed light on whether and how these dialogues can affect the construction of meaningsaround the devices, thereby influencing the course of interventionist research (IVR) projects.Design/methodology/approach – This study presents a reflective analysis (both in itinere and ex-post) ofan IVR project conducted by one of the authors within a healthcare organisation. It draws on a dialogicalperspective to delve into the conversations between the author and the organisation’s chief executive officer(CEO) during one-to-one meetings for developing a new strategic dashboard.Findings – The findings show that a lack of alignment between the images invoked by verbal forms and thedevice representations can hinder accounting IVR projects. Obstacles can be overcome when the researcher, byacting upon verbal forms and device representations that mutually reinforce each other, shapes thepractitioner’s expectations creating shared meanings around the device. This occurs during face-to-faceinteractions in which the researcher recognises the trialogue with the practitioner and the device, therebyaffecting the practitioner’s mode of engagement.Originality/value – This paper contributes to improving the understanding of how researchers can affectpractitioners’ conceptualisation of accounting devices through the real-time experience of face-to-facedialogues. In doing so, it sheds light on the potential for IVR in MA to embrace a dialogical perspective. Thepaper also contributes more broadly to studies on the relationship between verbal and writtenaccounting forms.