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Structuration and middle-range theory—A case study of accounting during organizational change from different theoretical perspectives

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  • Gurd, Bruce

Abstract

This paper demonstrates the usefulness of theoretical triangulation in exploring a case study of accounting and organizational change at the Electricity Trust of South Australia (ETSA). Two theories are used, structuration as developed by Giddens and Laughlin's framework developed as a middle-range theory based on Habermas. These two theories complement each other but have significant differences. In accounting, Laughlin has been an advocate of middle range theory, and although his framework may appear dominant in exploring accounting and organizational change [Broadbent J, Laughlin R. Organisational and accounting change: theoretical and empirical reflections and thoughts on a future research agenda. Journal of Accounting and Organisational Change, 2005;1(1):7–26.], alternative theoretical perspectives may draw out richer insights about the way accounting is involved in organizational change.

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  • Gurd, Bruce, 2008. "Structuration and middle-range theory—A case study of accounting during organizational change from different theoretical perspectives," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(4), pages 523-543.
    • Handle: RePEc:eee:crpeac:v:19:y:2008:i:4:p:523-543
    DOI: 10.1016/j.cpa.2006.10.001
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    1. Baxter, Jane & Chua, Wai Fong, 2003. "Alternative management accounting research--whence and whither," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 97-126.
    2. Broadbent, Jane, 1992. "Change in organisations: A case study of the use of accounting information in the NHS," The British Accounting Review, Elsevier, vol. 24(4), pages 343-367.
    3. Mahmoud Ezzamel & Simon Lilley & Hugh Willmott, 1997. "Accounting for Management and Managing Accounting: Reflections on Recent Changes in the UK," Journal of Management Studies, Wiley Blackwell, vol. 34(3), pages 439-463, May.
    4. Macintosh, Norman B. & Scapens, Robert W., 1990. "Structuration theory in management accounting," Accounting, Organizations and Society, Elsevier, vol. 15(5), pages 455-477.
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    1. Crawford, Louise & Helliar, Christine & Monk, Elizabeth & Veneziani, Monica, 2014. "International Accounting Education Standards Board: Organisational legitimacy within the field of professional accountancy education," Accounting forum, Elsevier, vol. 38(1), pages 67-89.
    2. Gallhofer, Sonja & Haslam, Jim & Yonekura, Akira, 2013. "Further critical reflections on a contribution to the methodological issues debate in accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(3), pages 191-206.
    3. Englund, Hans & Gerdin, Jonas, 2014. "Structuration theory in accounting research: Applications and applicability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 162-180.
    4. Englund, Hans & Gerdin, Jonas & Burns, John, 2011. "25 Years of Giddens in accounting research: Achievements, limitations and the future," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 494-513.
    5. 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).
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    7. Maran, Laura & Bracci, Enrico & Inglis, Robert, 2018. "Performance management systems' stability: Unfolding the human factor – A case from the Italian public sector," The British Accounting Review, Elsevier, vol. 50(3), pages 324-339.
    8. Englund, Hans & Gerdin, Jonas, 2011. "Agency and structure in management accounting research: Reflections and extensions of Kilfoyle and Richardson," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(6), pages 581-592.
    9. Coad, Alan F. & Glyptis, Loukas G., 2014. "Structuration: A position–practice perspective and an illustrative study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 142-161.
    10. 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.
    11. Ferry, Laurence & Haslam, Jim & Green, Stuart & Adegbite, Emmanuel & Gebreiter, Florian, 2021. "Accounting colonization, emancipation and instrumental compliance in Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 77(C).
    12. Chakhovich, Terhi & McGoun, Elton G., 2016. "Why grids in accounting?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 34(C), pages 36-59.
    13. Moore, David R.J., 2011. "Structuration theory: The contribution of Norman Macintosh and its application to emissions trading," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 212-227.
    14. Kilfoyle, Eksa & Richardson, Alan J., 2011. "Agency and structure in budgeting: Thesis, antithesis and synthesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 183-199.

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