PRAGMATISM: THE CONNECTION BETWEEN THEORY AND PRACTICE

Abstract

Purpose: Faced with the recurring criticism of the gap between academic research and the needs emanating from professional practice, the interventionist approach has been understood as one of the alternatives that can mitigate this gap and produce relevant results for professional practice. Some models were developed to carry out interventionist research that, although useful, do not have the scope of the pragmatic method. The objective of this essay is to induce a reflection on the use of this method in research in the area of Accounting and Management for the solution of complex problems related to professional practice.

Method: This essay was developed through a critical analysis of texts related to Pragmatism, ranging from those classified as seminal, to the most recent focused on Accounting and Management.

Discussion: This essay suggest that the use of the pragmatic method can be another valid alternative for research in the area of Accounting and Management, especially in those that involve complex practical problems.

Contributions: The main contribution of this essay is to argue that the pragmatic method is the most suitable for solving complex practical problems and for leveraging the production of knowledge in interventionist research in the area of Accounting and Management, emphasizing the relevance of abductive reasoning in the formulation of alternative and provisional hypotheses in the course of the Inquiry process.