Real Life constructs: the exploration of organizational processes in case studies

Abstract This paper describes a new research method—'the real-life construct' (RLC). Real-life constructs are built up from situationally-specific elements but they open out channels for the exploration of related organizational processes. The paper delineates one particular construct which is composed of costs, quality of care information, budget constraints and client vignettes. This RLC was used for a research project on decision-making in the social services but RLCs are applicable wherever accounting information interacts with organizational values and multiple objectives are pursued in complex organizations facing uncertain environments.