The aim of this paper is to elaborate on the concept of action research. With inspiration from work performed by Checkland and McKay & Marchall the conceptualisation we are suggesting is illustrated in a model consisting of three different prac-tices. Action research means a meeting between a research practice and a business practice. This meeting constitutes a third practice, which is at the same time a business change practice and an intervening empirical research practice. In the paper, we show how the three practices are interlinked to each other. The analysis is based on a work practice theory (ToP).