STRONG STRUCTURATION THEORY AND MANAGEMENT ACCOUNTING RESEARCH
نویسندگان
چکیده
منابع مشابه
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...
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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
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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...
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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...
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In this response, however, I would like to take issue with some aspects of their article. First, I will argue that Jones and Karsten’s characterizations of adaptive structuration theory (AST) and the approach to research AST advocates are too narrowly drawn. Second, I will raise some questions with their contention that structures exist only as memory traces, a conclusion that has important imp...
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ژورنال
عنوان ژورنال: Advances in Scientific and Applied Accounting
سال: 2017
ISSN: 1983-8611,1983-8611
DOI: 10.14392/asaa.2017100205