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论文题目：Reverse logistics in the UK retail sector: A case study of the role of management accounting in driving organisational change
文献来源：Management Accounting Research
发表时间：2013
作者：John Cullen,∗, Mathew Tsamenyi, Mike Bernon, Jonathan Gorst
摘要：
This paper illustrates how interventionist research can be helpful in providing managerially
relevant solutions and furthers the debate about the relationship between social science
research and practice. Through this use of interventionist methods, the paper contributes
to knowledge by illustrating the way in which management accounting was used alongside
other managerial disciplines in a UK retail organisation to promote change and influence
outcomes. Specifically, the paper focuses on changes to the reverse logistics processes of the
organisation and the important role that management accounting played. It also illustrates
the use of management accounting in the pursuit of strategic and commercial advantage.
As researchers, our work was grounded in action rather than being just observers.

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