Academic literature on the topic 'Structuration theory; Management accounting'

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Journal articles on the topic "Structuration theory; Management accounting"

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Jack, Lisa. "STRONG STRUCTURATION THEORY AND MANAGEMENT ACCOUNTING RESEARCH." Advances in Scientific and Applied Accounting 10, no. 2 (2017): 211–23. http://dx.doi.org/10.14392/asaa.2017100205.

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Macintosh, Norman B., and Robert W. Scapens. "Structuration theory in management accounting." Accounting, Organizations and Society 15, no. 5 (1990): 455–77. http://dx.doi.org/10.1016/0361-3682(90)90028-s.

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Coad, Alan, Lisa Jack, and Ahmed Othman Rashwan Kholeif. "Structuration theory: reflections on its further potential for management accounting research." Qualitative Research in Accounting & Management 12, no. 2 (2015): 153–71. http://dx.doi.org/10.1108/qram-01-2015-0013.

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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 practic
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Coad, Alan, Lisa Jack, and Ahmed Kholeif. "Strong structuration theory in accounting research." Accounting, Auditing & Accountability Journal 29, no. 7 (2016): 1138–44. http://dx.doi.org/10.1108/aaaj-07-2016-2625.

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Purpose The purpose of this paper is to discuss the interdisciplinary use of strong structuration theory and consider the impact of this for accounting research. The paper also provides an overview of the contributions advanced by the other papers in this special issue of Accounting, Auditing and Accountability Journal (AAAJ). Design/methodology/approach This paper draws together and identifies key issues and themes related to the rapidly evolving interdisciplinary use of strong structuration theory and considers the relevance of these issues to accounting research. Findings The paper highligh
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Moung Yin Chan, Anthony. "An Analysis of Management Accounting System Development from the Structuration Theory Viewpoint." Journal of Accounting, Business and Management (JABM) 27, no. 1 (2020): 1. http://dx.doi.org/10.31966/jabminternational.v27i1.558.

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Our study covered the development and evolution of the management accounting system of a subsidiary company in a group. Our study was a longitudinal one starting from the incorporation of the company. We divided this period into five stages according to the major events happened, namely the formation of the company, the invoicing crisis, the conflict with parent company, the conflict with fellow subsidiaries, and the influence of the chief executive.
 In our analysis we applied the three dimensions of structure in the theory of structuration (i.e., signification, legitimation and dominati
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Chan, Anthony Moung Yin, Paul Lo, and Kong Ng. "An Analysis of Management Accounting System Development from the Structuration Theory Viewpoint." Journal of Accounting, Business and Management (JABM) 27, no. 2 (2020): 1. http://dx.doi.org/10.31966/jabminternational.v27i2.688.

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Our study covered the development and evolution of the management accounting system of a subsidiary company in a group. Our study was a longitudinal one starting from the incorporation of the company. We divided this period into five stages according to the major events happened, namely the formation of the company, the invoicing crisis, the conflict with parent company, the conflict with fellow subsidiaries, and the influence of the chief executive.
 In our analysis we applied the three dimensions of structure in the theory of structuration (i.e., signification, legitimation and dominati
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Englund, Hans, and Jonas Gerdin. "What can(not) a flat and local structuration ontology do for management accounting research?" Qualitative Research in Accounting & Management 13, no. 2 (2016): 252–63. http://dx.doi.org/10.1108/qram-02-2016-0012.

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Purpose The purpose of this paper is to provide a commentary on “Structuration theory: reflections on its further potential for management accounting research”, a paper by Coad et al. Design/methodology/approach This paper presents, discusses and challenges the critique that Coad et al. direct towards the notion of a flat and local structuration ontology in management accounting research. Findings This paper offers a number of reflections upon Coad et al.’s key arguments against a flat and local structuration ontology in extant accounting research. Based on the authors’ understanding of such a
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Ashraf, Junaid, and Shahzad Uddin. "Management Accounting Research and Structuration Theory: A Critical Realist Critique." Journal of Critical Realism 14, no. 5 (2015): 485–507. http://dx.doi.org/10.1179/1476743015z.00000000079.

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Busco, Cristiano. "Giddens’ structuration theory and its implications for management accounting research." Journal of Management & Governance 13, no. 3 (2009): 249–60. http://dx.doi.org/10.1007/s10997-008-9081-6.

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Englund, Hans, and Jonas Gerdin. "Structuration theory and mediating concepts: Pitfalls and implications for management accounting research." Critical Perspectives on Accounting 19, no. 8 (2008): 1122–34. http://dx.doi.org/10.1016/j.cpa.2007.06.004.

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Dissertations / Theses on the topic "Structuration theory; Management accounting"

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Nandan, Ruvendra Kumar. "The dialectic of management control : the case of the Fiji Development Bank." Thesis, University of Bristol, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.339272.

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Tollington, Anthony Andrew Roderick. "Accounting for goodwill and intangible assets in the United Kingdom : an analysis using structuration theory." Thesis, King's College London (University of London), 2005. https://kclpure.kcl.ac.uk/portal/en/theses/accounting-for-goodwill-and-intangible-assets-in-the-united-kingdom--an-analysis-using-structuration-theory(2a84bdb6-6dff-4f95-923c-7994990220a9).html.

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Chan, Anthony Moung Yin. "Accounting standard setting in its cultural context : a structuration study with specific reference to Hong Kong." Thesis, University of Sheffield, 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.295356.

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Chang, Huei-Chun, and huei-chun chang@rmit edu au. "Environmental Management Accounting within Universities: Current State and Future Potential." RMIT University. Accounting and Law, 2008. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080424.122823.

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Environmental management accounting (EMA) is attracting increased recognition as a management tool that assists in improving financial and environmental performance through enhanced environmental accountability. Various industries have been included in EMA-related research and study, but universities have typically failed to be the focus of the attention. This research studied the experiences of key managers from five universities to explore potential factors influencing the decision to adopt, or not to adopt, EMA within the higher education sector. For the purpose of this study, EMA is define
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Seal, W. B. "Accounting and management control in the theory of the firm." Thesis, Nottingham Trent University, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.290764.

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Tillmann, Katja. "Strategic management accounting and sense making : a grounded theory study." Thesis, University of Southampton, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.270387.

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Free, Clinton. "A matter of trust ? : supply chain accounting and the structuration of category management in the UK retail sector." Thesis, University of Oxford, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.413049.

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Walsh, John Nicholas. "A practice-based approach to examining knowledge management repository use." Thesis, Brunel University, 2010. http://bura.brunel.ac.uk/handle/2438/5171.

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Though knowledge has become an increasingly important resource for modern businesses, it was not until the mid-1990's that the 'knowledge management' research stream emerged in the business and information systems literature. Initial research on how to manage knowledge came from an objectivist epistemology of knowledge that viewed it as something that was capable of captured, stored and transferred via information to increase organisational efficiency. This study is grounded in a more recent and alternative perspective that takes a practice based epistemology seeing knowledge as embedded in an
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Debono, Francis. "Management accounting and sensemaking : a grounded theory study of Maltese manufacturing SMEs." Thesis, University of Southampton, 2014. https://eprints.soton.ac.uk/370130/.

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This research investigates the role of management accounting within Maltese manufacturing Small and Medium Sized Enterprises (SMEs). In particular it focuses on the interaction between users and providers of accounting information. SMEs make a substantial contribution towards value-added and employment in many of the major economies and particularly so in a small country like Malta. In spite of their importance, studies of management accounting practices and processes in this sector have been rather limited. Taking an Interpretive approach, this research uses Corbin and Strauss's (2008) Ground
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Alberti-Alhtaybat, Larissa von. "Strategic management accounting & the strategising mindset : a grounded theory perspective." Thesis, University of Southampton, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.441679.

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Books on the topic "Structuration theory; Management accounting"

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Mueller, David, and Ralf Trost, eds. Game Theory in Management Accounting. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-61603-2.

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Roodhooft, F. Agency theory: Een nieuwe kijk op management accounting. Universiteit Antwerpen, 1992.

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Leitch, Robert A. Accounting information systems: Theory and practice. 2nd ed. Prentice-Hall, 1992.

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Roscoe, Davis K., ed. Accounting information systems: Theory and practice. 2nd ed. Prentice-Hall, 1992.

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1952-, Smith Debra, Mackey James T, IMA Foundation for Applied Research., and Price Waterhouse (Firm : France), eds. The theory of constraints and its implications for management accounting. North River Press, 1995.

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Nandan, Ruvendra K. Two issues in management accounting: 'relevance lost or found?' and 'critique of contingency theory'. School of Social and Economic Development, University of the South Pacific, 2000.

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Pahuja, Shuchi. Environmental accounting and reporting: Theory, law and empirical evidence. New Century, 2009.

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Pahuja, Shuchi. Environmental accounting and reporting: Theory, law and empirical evidence. New Century, 2009.

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Ritson, Neil. Organisational management. 4th ed. CIMA, 2003.

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G, Siegel Joel, and Shim Jae K, eds. Schaum's outline of theory and problems of financial management. 2nd ed. McGraw-Hill, 1998.

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Book chapters on the topic "Structuration theory; Management accounting"

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Gediehn, Oliver. "Structuration Theory and Management Accounting Research." In Management Accounting Practice and Strategic Behavior. Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8606-1_2.

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Chatterjee, Ira, Jagat Kunwar, and Frank den Hond. "Anthony Giddens and structuration theory." In Management, Organizations and Contemporary Social Theory. Routledge, 2019. http://dx.doi.org/10.4324/9780429279591-4.

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Scapens, Robert W. "Agency Theory and Management Accounting." In Management Accounting. Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-21348-1_10.

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Scapens, Robert W. "Agency Theory and Management Accounting." In Management Accounting. Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-18054-7_11.

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Cowton, Christopher J. "Virtue Theory and Accounting." In Handbook of Virtue Ethics in Business and Management. Springer Netherlands, 2016. http://dx.doi.org/10.1007/978-94-007-6729-4_74-1.

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Gee, Kenneth P. "Stochastic Cost-Volume-Profit Analysis and Decision Theory." In Advanced Management Accounting Problems. Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18147-6_12.

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Gee, Kenneth P. "Use of Information Theory to Isolate Substantial Variances." In Advanced Management Accounting Problems. Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18147-6_27.

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Gee, Kenneth P. "Stochastic Cost-Volume-Profit Analysis and Decision Theory." In Advanced Management Accounting Problems. Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18147-6_30.

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Gee, Kenneth P. "Use of Information Theory to Isolate Substantial Variances." In Advanced Management Accounting Problems. Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18147-6_45.

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Gee, Kenneth P. "Stochastic Cost-Volume-Profit Analysis and Decision Theory." In Advanced Management Accounting Problems. Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18147-6_48.

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Conference papers on the topic "Structuration theory; Management accounting"

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Lei Zhang, Shou-ming Zhang, and Zhen Zhang. "Compensation Management based on mental accounting theory." In 2010 2nd International Conference on Information Science and Engineering (ICISE). IEEE, 2010. http://dx.doi.org/10.1109/icise.2010.5690878.

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Peng, Wang. "Management framework and practice of accounting theory." In 2015 International Conference on Social Science and Technology Education. Atlantis Press, 2015. http://dx.doi.org/10.2991/icsste-15.2015.2.

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Zhang, Xi, and Zhenjiao Chen. "How to encourage knowledge sharing in global virtual teams: Aspects of structuration theory." In 2010 2nd IEEE International Conference on Information Management and Engineering. IEEE, 2010. http://dx.doi.org/10.1109/icime.2010.5477917.

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"ENERGY MANAGEMENT INFORMATION SYSTEMS: AN EXPLORATORY STUDY OF IMPLEMENTATIONS USING ADAPTIVE STRUCTURATION THEORY." In 9th International Conference on Enterprise Information Systems. SciTePress - Science and and Technology Publications, 2007. http://dx.doi.org/10.5220/0002367503030309.

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Mikelsone, Elina, and Elita Liela. "Bridging the Gap of Idea Management Systems Application and Organizational Effectiveness with Adaptive Structuration Theory." In Contemporary Issues in Business, Management and Education. Vilnius Gediminas Technical University, 2017. http://dx.doi.org/10.3846/cbme.2017.045.

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Information technologies that help to manage knowledge have a scientific and practical topicality. Among such technologies are web-based idea management systems (IMS). But there is little scientific evidence on how web-based IMS application materializes with in organizations and how they relate with organization effectiveness (OE). Authors of this paper aim to develop conceptual bases to fill this gap. The paper is based on an extensive review of literature about IMS, OE, and Adaptive Structuration Theory (AST). The aim is to develop a new research framework to explore how can the concepts – I
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Mezzanotte, Dominic M. "Planning Enterprise Architecture: Creating organizational knowledge using the Theory of Structuration to build Information Technology." In 2016 IEEE 14th International Conference on Software Engineering Research, Management and Applications (SERA). IEEE, 2016. http://dx.doi.org/10.1109/sera.2016.7516135.

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Handoyo, Sofik, and Syaiful Anas. "Towards Implementation of Sociology Theory on Management Accounting Research." In The 2nd International Conference on Sociology Education. SCITEPRESS - Science and Technology Publications, 2017. http://dx.doi.org/10.5220/0007108809530957.

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Duller, Christine, Theodore E. Simos, George Psihoyios, and Ch Tsitouras. "Correspondence Analysis-Theory and Application in Management Accounting Research." In ICNAAM 2010: International Conference of Numerical Analysis and Applied Mathematics 2010. AIP, 2010. http://dx.doi.org/10.1063/1.3498289.

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Hua Zhou, Weida Kuang, and Yan Zhang. "The optimization method of financial statements based on accounting management theory." In 2011 International Conference on Management Science and Industrial Engineering (MSIE). IEEE, 2011. http://dx.doi.org/10.1109/msie.2011.5707473.

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Komara, Acep, Imam Ghozali, and Indira Januarti. "Examining the Firm Value Based on Signaling Theory." In 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.001.

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