Walidacja normatywnego konstruktu teoretycznego
Validation of a Normative Theoretical Construct

Summary/Abstract: The article aims to refer to the methodological challenges related to the validation of theoretical constructs developed as part of the normative research conducted basing on a combined financial and management accounting. The discussion of the issue of validation was carried out based on literature studies in the field of research methodology in management sciences and conclusions from the re- search experience. A research project in the field of narrative disclosures of risk was adopted as a ref- erence point for considerations and an example illustrating the topics discussed, as a result of which a proposal for a normative theoretical construct was created, and under which a validation characteristic of the constructivist approach was carried out. Two basic criteria for the validation of theoretical constructs have been identified, which are to ultimately constitute the basis of normative application solutions: adequacy and teachability. The integration of validation with the remaining stages of the re- search procedure was illustrated by the course of the selected project.

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