Labro, Eva; Tuomela, Tero-Seppo - In: European Accounting Review 12 (2003) 3, pp. 409-442
About a decade ago, the constructive research approach (CRA) was proposed by Kasanen et al. (1993) as a specific opportunity for management accounting researchers to engage in solving problems relevant to managers. While the advocates of the CRA have argued in favour of its theoretical...
