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Structuration theory in management accounting

Citations

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Cited by:

  1. Lupu, Ioana, 2012. "Approved routes and alternative paths: The construction of women's careers in large accounting firms. Evidence from the French Big Four," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(4), pages 351-369.
  2. Bracci, Enrico, 2009. "Autonomy, responsibility and accountability in the Italian school system," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 293-312.
  3. Nicolas Berland & Marie-Claire Loison, 2005. "« Responsible Care» et management durable: comportement volontaire ou réaction adaptative ? Généalogie et pratiques dans l'industrie chimique," Post-Print hal-01667096, HAL.
  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. Everett, Jeff, 2011. "Norman Macintosh: Accounting academe's joyful kynic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 148-157.
  6. Panozzo, Fabrizio, 1997. "The making of the good academic accountant," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 447-480, July.
  7. Vassili Joannides & Nicolas Berland & D. T. Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Post-Print hal-00676570, HAL.
  8. Jörg Sydow & Arnold Windeler, 1998. "Organizing and Evaluating Interfirm Networks: A Structurationist Perspective on Network Processes and Effectiveness," Organization Science, INFORMS, vol. 9(3), pages 265-284, June.
  9. Vassili Joannides & Nicolas Berland & Danture Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Post-Print hal-01661685, HAL.
  10. Jean-Paul Mereaux, 2013. "Integration Des Systemes Comptables Dans Les Fusions-Acquisitions : Une Approche Typologique Acculturative," Post-Print hal-00996776, HAL.
  11. Dillard, Jesse & Roslender, Robin, 2011. "Taking pluralism seriously: Embedded moralities in management accounting and control systems," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 135-147.
  12. Scapens, Robert W. & Macintosh, Norman B., 1996. "Structure and agency in management accounting research: A response to Boland's interpretive act," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 675-690.
  13. Efferin, Sujoko & Hopper, Trevor, 2007. "Management control, culture and ethnicity in a Chinese Indonesian company," Accounting, Organizations and Society, Elsevier, vol. 32(3), pages 223-262, April.
  14. Chiasson, Mike & Saunders, Chad, 2005. "Reconciling diverse approaches to opportunity research using the structuration theory," Journal of Business Venturing, Elsevier, vol. 20(6), pages 747-767, November.
  15. Boland, Richard Jr, 1996. "Why shared meanings have no place in structuration theory: A reply to scapens and macintosh," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 691-697.
  16. Macintosh, Norman B. & Shearer, Teri & Thornton, Daniel B. & Welker, Michael, 2000. "Accounting as simulacrum and hyperreality: perspectives on income and capital," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 13-50, January.
  17. Bala Balachandran, 2007. "Imperialismo occidental y contabilidad en Oriente: La historia del Instituto de contadores de gestión autorizados de Sri Lanka," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
  18. Roberts, John, 2014. "Testing the limits of structuration theory in accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 135-141.
  19. Gun Abrahamsson & Hans Englund & Jonas Gerdin, 2011. "Organizational identity and management accounting change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(3), pages 345-376, March.
  20. Gun Abrahamsson & Jonas Gerdin, 2006. "Exploiting institutional contradictions: The role of management accounting in continuous improvement implementation," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 3(2), pages 126-144, July.
  21. Andrea Fried, 2017. "Terminological distinctions of ‘control’: a review of the implications for management control research in the context of innovation," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 5-40, February.
  22. repec:dau:papers:123456789/2245 is not listed on IDEAS
  23. 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.
  24. Abdesamad Zouine, 2018. "Contrôle de gestion et progiciels de gestion intégrés: vers une nouvelle approche analytique des facteurs clés de succès," Post-Print hal-01907836, HAL.
  25. Lukas Goretzki, 2013. "Management accounting and the construction of the legitimate manager," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(4), pages 319-344, February.
  26. Covaleski, Mark A. & Dirsmith, Mark W. & Weiss, Jane M., 2013. "The social construction, challenge and transformation of a budgetary regime: The endogenization of welfare regulation by institutional entrepreneurs," Accounting, Organizations and Society, Elsevier, vol. 38(5), pages 333-364.
  27. Hong Y. Park & Hyejung Chang & Yong-Seung Park & Tahir Nisar, 2015. "Firm’s knowledge creation structure for new product development," Cogent Business & Management, Taylor & Francis Journals, vol. 2(1), pages 1023507-102, December.
  28. Vassili Joannides & Nicolas Berland & D. T. Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print) hal-00676570, HAL.
  29. Dave Valliere, 2019. "Refining national culture and entrepreneurship: the role of subcultural variation," Journal of Global Entrepreneurship Research, Springer;UNESCO Chair in Entrepreneurship, vol. 9(1), pages 1-22, December.
  30. Dirsmith, Mark W. & Heian, James B. & Covaleski, Mark A., 1997. "Structure and agency in an institutionalized setting: The application and social transformation of control in the Big Six," Accounting, Organizations and Society, Elsevier, vol. 22(1), pages 1-27, January.
  31. Cheonjae Lee & Walter Timo de Vries & Uchendu Eugene Chigbu, 2019. "Land Governance Re-Arrangements: The One-Country One-System (OCOS) Versus One-Country Two-System (OCTS) Approach," Administrative Sciences, MDPI, Open Access Journal, vol. 9(1), pages 1-26, March.
  32. Cristiano Busco, 2009. "Giddens’ structuration theory and its implications for management accounting research," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 13(3), pages 249-260, August.
  33. Englund, Hans & Gerdin, Jonas, 2014. "Structuration theory in accounting research: Applications and applicability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 162-180.
  34. Walid Cheffi, 2008. "Etude Des Roles De La Comptabilite De Gestion Pour Les Managers : Le Cas D'Un Grand Groupe Automobile," Post-Print halshs-00522472, HAL.
  35. David J. Cooper & Mahmoud Ezzamel & Keith Robson, 2019. "The Multiplicity of Performance Management Systems: Heterogeneity in Multinational Corporations and Management Sense‐Making," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 451-485, March.
  36. Martijn van der Steen, 2011. "The emergence and change of management accounting routines," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(4), pages 502-547, May.
  37. Nicolas Berland & Marie-Claire Loison, 2005. "" RESPONSIBLE CARE " ET MANAGEMENT DURABLE : COMPORTEMENT VOLONTAIRE OU RÉACTION ADAPTATIVE ? Généalogie et pratiques dans l'industrie chimique," Post-Print halshs-00581125, HAL.
  38. Ioana Lupu (ioan), 2011. "Approved routes and alternative paths: the construction of women's rarity in large accounting firms. Evidence from the Big Four France," Working Papers halshs-00626044, HAL.
  39. 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.
  40. 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.
  41. Ülle Pärl, 2012. "Modelling communication processes in management accounting and control systems," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 4(1), pages 92-110.
  42. Aurélien Bargain, 2011. "Histoire d'un outil de contrôle de gestion dans une collectivité locale : le cas de la comptabilité analytique à la ville d'Angers (1983-2005)," Post-Print hal-00646038, HAL.
  43. Saravanamuthu, Kala & Tinker, Tony, 2003. "Politics of managing: the dialectic of control," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 37-64, January.
  44. Jack, Lisa & Kholeif, Ahmed, 2008. "Enterprise Resource Planning and a contest to limit the role of management accountants: A strong structuration perspective," Accounting forum, Elsevier, vol. 32(1), pages 30-45.
  45. 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.
  46. 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).
  47. Vassili Joannides & Nicolas Berland & Danture Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print) hal-01661685, HAL.
  48. Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print halshs-00586218, HAL.
  49. Kelum Jayasinghe & Dennis Thomas, 2009. "The preservation of indigenous accounting systems in a subaltern community," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(3), pages 351-378, March.
  50. Walid Cheffi & Adel Beldi, 2005. "La Comptabilité De Gestion : Outil D'Information Ou Dispositif De Connaissance ? La Perception Des Managers," Post-Print halshs-00581150, HAL.
  51. Martínez Franco, Carmen & Feeney, Orla & Quinn, Martin & Hiebl, Martin R.W., 2017. "Position practices of the present-day CFO: A reflection on historic roles at Guinness, 1920–1945," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 55-62.
  52. Chakhovich, Terhi & McGoun, Elton G., 2016. "Why grids in accounting?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 34(C), pages 36-59.
  53. Lai Hong Chung & Lee D. Parker, 2008. "Integrating hotel environmental strategies with management control: a structuration approach," Business Strategy and the Environment, Wiley Blackwell, vol. 17(4), pages 272-286, May.
  54. Dominique Bessire, 2002. "Recherches " Critiques " En Controle De Gestion : Une Typologie," Post-Print halshs-00584444, HAL.
  55. Claudia Barrios Alvarez & Yaismir Adriana Rivera Arrubla, 2010. "Los sistemas contables administrativos: hacia la conformación de un programa de investigación desde la teoría de la estructuración," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
  56. 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.
  57. Juhani Vaivio, 2008. "Qualitative management accounting research: rationale, pitfalls and potential," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 5(1), pages 64-86, March.
  58. Stergiou, Konstantinos & Ashraf, Junaid & Uddin, Shahzad, 2013. "The role of structure and agency in management accounting control change of a family owned firm: A Greek case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 62-73.
  59. Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print hal-00647593, HAL.
  60. Adriana Tiron-Tudor & Widad Atena Faragalla, 2018. "Women Career Paths in Accounting Organizations: Big4 Scenario," Administrative Sciences, MDPI, Open Access Journal, vol. 8(4), pages 1-16, October.
  61. 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.
  62. Carmela Rizza & Antonio Leotta & Daniela Ruggeri, 2017. "Accounting Information Systems as Sensemaking Tools in DecisionMaking Processes of Small Firms," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(4), pages 248-262, October.
  63. Laura Girella & Roberto Tizzano & Elisa Rita Ferrari, 2019. "Concepts travelling across disciplinary fields: the case of the business model," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 373-402, June.
  64. Englund, Hans & Gerdin, Jonas & Burns, John, 2020. "A structuration theory perspective on the interplay between strategy and accounting: Unpacking social continuity and transformation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 73(C).
  65. 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.
  66. Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print halshs-00596547, HAL.
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