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Reflections on the application of and potential for structuration theory in accounting research

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  • Conrad, Lynne

Abstract

This paper seeks to contribute to the ongoing discussion of the value of structuration theory as ‘an ontology of potentials’ for empirical research in accounting. In engaging with the two main papers in this issue, it considers issues of methodological bracketing and the extent to which the work of Coad and Glyptis (2013) offers an agency focus rather than an institutional focus for analysis. Further to Englund and Gerdin's (2013) analysis, it also considers in more depth the limited use in the literature of many of the concepts Giddens (1976, 1984) identifies as central to change, suggesting there exists potential to further develop this area, rather than necessarily seeking to supplement structuration theory with insights from other theoretical frameworks in order to analyse and understand how accounting is implicated in organisational change.

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  • Conrad, Lynne, 2014. "Reflections on the application of and potential for structuration theory in accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 128-134.
    • Handle: RePEc:eee:crpeac:v:25:y:2014:i:2:p:128-134
    DOI: 10.1016/j.cpa.2012.12.003
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    References listed on IDEAS

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    1. Teresa Capps & Trevor Hopper & Jan Mouritsen & David Cooper & Tony Lowe, 1989. "Accounting in the Production and Reproduction of Culture," Palgrave Macmillan Books, in: Wai Fong Chua & Tony Lowe & Tony Puxty (ed.), Critical Perspectives in Management Control, chapter 11, pages 217-243, Palgrave Macmillan.
    2. Lynne Conrad & Pinar Guven Uslu, 2012. "UK health sector performance management: Conflict, crisis and unintended consequences," Accounting Forum, Taylor & Francis Journals, vol. 36(4), pages 231-250, December.
    3. Mouritsen, Jan, 1989. "Accounting, culture and accounting-culture," Scandinavian Journal of Management, Elsevier, vol. 5(1), pages 21-47.
    4. 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.
    5. 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.
    6. Englund, Hans & Gerdin, Jonas, 2008. "Structuration theory and mediating concepts: Pitfalls and implications for management accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(8), pages 1122-1134.
    7. 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.
    8. Conrad, Lynne & Guven Uslu, Pinar, 2012. "UK health sector performance management: Conflict, crisis and unintended consequences," Accounting forum, Elsevier, vol. 36(4), pages 231-250.
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    Cited by:

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