Understanding management accounting change using strong structuration frameworks
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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When designing a framework F , the designer abstracts away certain key methods of certain key classes of the framework leaving them as virtual functions (in C++ terminology). One of the most important contributions that F makes to the final application built on F is the flow of control implemented in the non-virtual functions of F ; this relieves the application builder from having to worry abo...
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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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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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ژورنال
عنوان ژورنال: Accounting, Auditing & Accountability Journal
سال: 2016
ISSN: 0951-3574
DOI: 10.1108/aaaj-08-2015-2201