Abstract: | The newcomer to management accounting research is faced with the multiple uncertainties of a subject that lacks well-defined boundaries, agreement on desirable methodologies and indicators of potential punishability. In order to assist the uninitiated in conducting research in such an apparently inimical environment the paper sets out three guiding principles that urge the researcher to (a) adopt a mode of doing research that is consistent with his psychological orientation, (b) recognise the unattainables and imperfections of real-life research, and (c) pursue ‘interesting’ themes as a means to publication. |