Management Accounting Research and Structuration Theory: A Critical Realist Critique

Strong Structuration Theory and Management Accounting Research

Strong structuration theory is a recent development in social theory that, among other attributes, makes the gap between ontological concepts and empirical research easier to negotiate. Giddens’ structuration theory is a developed ontology-in-general explaining at an abstract level how structure and agency are interrelated, being a duality in which neither can exist without the other. Strong st...

Structuration theory in accounting research: Applications and applicability ¬リニ

Ever since Giddens’ structuration theory (ST)was introduced into the accounting literature some 25 years ago, it has strengthened its position as one of the major schools of thought used to explore accounting as organizational, social and political phenomena. The purpose of this study is to review how ST has been applied, and can be applied, in this sizeable literature. Overall, the review of s...

SCHOOL OF ACCOUNTING, FINANCE AND MANAGEMENT Introducing Strong Structuration Theory for case studies in Organization, Management and Accounting Research

Purpose: The aim of this paper is to present a reinforced version of structuration theory, known as strong structuration theory, set out in Stones (2005) as a disciplined

Testing the limits of structuration theory in accounting research

In 1985 I published a paper in Accounting Organizations and Society with Bob Scapens titled Accounting Systems and Systems of Accountability; understanding accounting practices in their organisational contexts. The paper suggested the potential usefulness of Anthony Giddens’ structuration theory for efforts to understand accounting in its organisational contexts. Rather than engage in a further...

The Critique of Accounting Theory