The qualitative research interview

Purpose – Despite the growing pressure to encourage new ways of thinking about research methodology, only recently have interview methodologists begun to realize that “we cannot lift the results of interviewing out of the contexts in which they were gathered and claim them as objective data with no strings attached”. The purpose of this paper is to provide additional insight based on a critical reflection of the interview as a research method drawing upon Alvesson's discussion from the neopositivist, romanticist and localist interview perspectives. Specifically, the authors focus on critical reflections of three broad categories of a continuum of interview methods: structured, semi-structured and unstructured interviews. Design/methodology/approach – The authors adopt a critical and reflexive approach to understanding the literature on interviews to develop alternative insights about the use of interviews as a qualitative research method. Findings – After examining the neopositivist (interview as a “tool”) and romanticist (interview as “human encounter”) perspectives on the use of the research interview, the authors adopt a localist perspective towards interviews and argue that the localist approach opens up alternative understanding of the interview process and the accounts produced provide additional insights. The insights are used to outline the skills researchers need to develop in applying the localist perspective to interviews. Originality/value – The paper provides an alternative perspective on the practice of conducting interviews, recognizing interviews as complex social and organizational phenomena rather than just a research method.Management control, Ethnomethodology, Goal congruence, Product development, Uncertainty reduction

Popularizing a management accounting idea: the case of the Balanced Scorecard

We explore how the Balanced Scorecard (BSC ), as a management accounting technique, was developed and marketed as a general management practice. Drawing on actor network theory (ANT ), we analyze interviews with key actors associated with the BSC , insights gained from attending BSC training workshops, and other documentary evidence to construct a history of the BSC . Our historical analysis offers theoretical tools to understand how the various features of the accounting technique were translated and transformed, that is, shaped and solidified. This translation entailed processes of modification, labelling, framing, and specification of abstract categories and cause‐effect relations. We also examine the networks and associations that both shape the form of the BSC and mobilize the interests of various constituencies around it to produce what can be regarded as a global management technology. Finally, we highlight the strategies and actions used to maintain control of this technique through its continuous reinvention, and, by doing so, we emphasize the idea of strategic agency