Abstract

Qualitative methods have been increasingly used as a research strategy. As a qualitative strategy, action research naturally holds its origins like that methodological pole. However, action research has an identity marked by the rupture with pre‐conceived models, both in the field of quantitative studies and in the scope of qualitative investigations. This work aimed to describe and discuss the main aspects related to the achievement of action research as a research strategy in the areas of administration and accounting in Brazil. A panorama has been drawn from the origin of action research to its purposes, limitations, planning and application, including dialogue with other qualitative “methods”. In this study, it was identified that action research, despite being placed as a central strategy of studies, did not necessarily have its application, which would indicate the lack of knowledge or misapplication of this strategy in the field of study. Although there are some striking features of action research, such as the need to involve the researcher in solving a problem and with other project participants, or the implementation and maintenance of a change, there is still controversy over what is in fact Action research, including about its application.

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