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...
متن کاملSCHOOL 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
متن کاملStructuration 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...
متن کاملTesting 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...
متن کاملA structuration analysis of accounting systems and systems of accountability in the privatised gas industry
This study investigates the consequences of regulation for management control and organisational change in privatised industries by means of a case study of the gas industry. It focuses particularly on the implications for regulation of accounting systems and systems of accountability, as important management control systems. Giddens’ [Central Problems in Social Theory: Action, Structure and Co...
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ژورنال
عنوان ژورنال: Accounting, Auditing & Accountability Journal
سال: 2016
ISSN: 0951-3574
DOI: 10.1108/aaaj-08-2015-2203