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Theorising strategic investment decision-making using strong structuration theory

Author

Listed:
  • Elaine Pamela Harris
  • Deryl Northcott
  • Moataz Moamen Elmassri
  • Jari Huikku

Abstract

Purpose - In the field of strategic investment decision making (SIDM) a body of research has grown up via international case studies and organisation-based fieldwork. However, there has been little systematic theorisation around SIDM processes and practices. The purpose of this paper is to show how strong structuration theory (SST) can be employed to guide how future SIDM studies are conducted and theorised. Design/methodology/approach - The authors draw upon the concepts from SST to reanalyse prior empirically based work. The authors apply SST-informed analysis to four SIDM case studies selected from the total of 18 published over the period 1970-2016 to explore the utility of SST compared with other approaches. Findings - The analysis highlights the role of agents’ knowledgeability and position-practice relations in SIDM, which has largely been neglected by prior studies. The authors demonstrate the potential of SST to inform meso-level theorising by applying it to four published case studies. Whilst the authors argue for the adoption of SST, the authors also identify key methodological and conceptual issues in using SST in SIDM research. Research limitations/implications - The examples and recommendations could assist management accounting researchers, particularly those engaged in case studies and organisational fieldwork, to build knowledge via the improved comparison, integration and theorisation of cases undertaken by different researchers in different contexts. Originality/value - The authors offer a bridge between SST concepts and case study evidence for theorising, carrying out and analysing case study and field research on SIDM.

Suggested Citation

  • Elaine Pamela Harris & Deryl Northcott & Moataz Moamen Elmassri & Jari Huikku, 2016. "Theorising strategic investment decision-making using strong structuration theory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(7), pages 1177-1203, September.
    • Handle: RePEc:eme:aaajpp:v:29:y:2016:i:7:p:1177-1203
    DOI: 10.1108/AAAJ-03-2015-2005
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    Citations

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    Cited by:

    1. Lee, Kenneth & Manochin, Melina, 2021. "Sell-side equity analysts and equity sales: a study of interaction," LSE Research Online Documents on Economics 108953, London School of Economics and Political Science, LSE Library.
    2. Constable, Philip & Kuasirikun, Nooch, 2020. "From cosmological to commercial form: A Buddhist theory of ‘form’, ‘space’ and ‘stream of re-becoming’ in mid-19th century Thai accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    3. Lee, Kenneth & Manochin, Melina, 2021. "Sell-side equity analysts and equity sales: A study of interaction," The British Accounting Review, Elsevier, vol. 53(5).
    4. Daff, Lyn & Parker, Lee D., 2021. "A conceptual model of accountants' communication inside not-for-profit organisations," The British Accounting Review, Elsevier, vol. 53(3).
    5. Huikku, Jari & Karjalainen, Jouko & Seppälä, Tomi, 2018. "The dynamism of pre-decision controls in the appraisal of strategic investments," The British Accounting Review, Elsevier, vol. 50(5), pages 516-538.
    6. Warren, Liz & Jack, Lisa, 2018. "The capital budgeting process and the energy trilemma - A strategic conduct analysis," The British Accounting Review, Elsevier, vol. 50(5), pages 481-496.
    7. Narayanan, Venkateshwaran & Baird, Kevin & Tay, Richard, 2021. "Investment decisions: The trade-off between economic and environmental objectives," The British Accounting Review, Elsevier, vol. 53(3).
    8. Grant, Michael & Nilsson, Fredrik, 2020. "The production of strategic and financial rationales in capital investments: Judgments based on intuitive expertise," The British Accounting Review, Elsevier, vol. 52(3).

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