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...

On a global level, it is estimated that over 5,000 people die every day due to accidents, injury or sickness contracted at work. For each fatality there is another 1,000 injuries which lead to incapacitation (Else, 2003). These figures raise the question of whether this is a necessary side-effect of present day society, or the result of failure to address key issues. This paper presents a brief...

In recent years, much has been written on the nature of management accounting change, and indeed stability. Many researchers have used concepts such as rules and routines to interpret this change and/or stability. Recent research has provided an increasingly clear picture of what rules and routines are, as well as contributing to our understanding of the processes of change and stability in man...