Goddard, A., Connell, N., Phillip, I. and Bray, J.
Stakeholder participation approach (SPA) and information system development - an action research case study. Southampton, UK, University of Southampton
(Discussion Papers in Accounting and Management Science, 94-83).
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This paper describes and evaluates the early stages of the development of a comprehensive resource management system to support the provision of services to an Elderly Care Group. The approach adopted was informed by what might be termed a descriptive, interpretive world view rather than the more commonly found, prescriptive approach informed by a functionalist world view. Much of the interpretive research into accounting has focused on understanding accounting in practice. The paper describes an example of action research which attempted to use the concepts of an interpretive world view to develop practical information systems
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