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Structuration theory: reflections on its further potential for management accounting research

Author

Listed:
  • Alan Coad
  • Lisa Jack
  • Ahmed Othman Rashwan Kholeif

Abstract

Purpose - – This paper aims to examine the potential of strong structuration theory in management accounting research. Design/methodology/approach - – The paper explains how the ontological perspective of strong structuration theory extends the work of Giddens and explores how the perspective overcomes a number of the limitations of existing management accounting research based on structuration theory. Findings - – Strong structuration theory develops and extends the work of Giddens, providing greater insights into the role of agents, improves our understanding of the diffusion of accounting practices through organisational fields, adds to our knowledge of how artefacts are used in the production and reproduction of organisational life and improves research design. Research limitations/implications - – Strong structuration theory provides clear guidance about management accounting case study research design, and suggests the potential for the accounting research community to engage more actively in debates about the development of structuration theory beyond the work of Giddens. Originality/value - – This paper provides a clear explanation of the ontology of strong structuration theory, its implications for research design and how it holds the potential to overcome many of the limitations of earlier management accounting studies deploying structuration theory.

Suggested Citation

  • Alan Coad & Lisa Jack & Ahmed Othman Rashwan Kholeif, 2015. "Structuration theory: reflections on its further potential for management accounting research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 12(2), pages 153-171, June.
    • Handle: RePEc:eme:qrampp:v:12:y:2015:i:2:p:153-171
    DOI: 10.1108/QRAM-01-2015-0013
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    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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    Cited by:

    1. Kennedy, Aileen & O'gorman, Colm & Lee, Kenneth, 2021. "Have your cake and eat it? Combining structure and agency in management research," LSE Research Online Documents on Economics 112720, London School of Economics and Political Science, LSE Library.
    2. Wayde C. Morse, 2020. "Recreation as a Social-Ecological Complex Adaptive System," Sustainability, MDPI, vol. 12(3), pages 1-16, January.
    3. 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.
    4. 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).
    5. Lee, Kenneth & Manochin, Melina, 2021. "Sell-side equity analysts and equity sales: A study of interaction," The British Accounting Review, Elsevier, vol. 53(5).
    6. 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).
    7. Jean Claude Mutiganda, 2016. "How do politicians shape and use budgets to govern public sector organizations? A position-practice approach," Public Money & Management, Taylor & Francis Journals, vol. 36(7), pages 491-498, November.
    8. Modell, Sven, 2017. "Critical realist accounting research: In search of its emancipatory potential," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 20-35.

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