Reverse logistics in the UK retail sector: A case study of the role of management accounting in driving organisational change

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.

► We provide evidence of the commercial and strategic use of management accounting.
► Management accounting was used to promote change and influence outcomes.
► Interventionist research was used to advance knowledge and influence practice.
► Everyday life involved new conversations with suppliers and customers.
► Management accounting was embedded within reverse logistics management processes.