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

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Published: 4 June 2021

Last updated: 3 February 2022

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1

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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Coad, Alan F., and Ian P. Herbert. "Back to the future: New potential for structuration theory in management accounting research?" Management Accounting Research 20, no. 3 (2009): 177–92. http://dx.doi.org/10.1016/j.mar.2009.02.001.

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Schwieger, Dana, Arlyn Melcher, Chandrasekaran Ranganathan, and H. Joseph Wen. "Appropriating electronic billing systems: Adaptive structuration theory analysis." Human Systems Management 23, no. 4 (2004): 235–43. http://dx.doi.org/10.3233/hsm-2004-23405.

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Adaptive structuration theory (AST) provides a conceptual change model that helps capture the longitudinal change process. This paper proposes a modified AST model which provides a theoretical framework that explains the appropriation process of medical electronic billing systems (MEBS). In recent years, MEBS has become a critical tool for supporting health care services. The appropriation of MEBS in a medical center involves a great deal of change, which, if not carefully considered, could result in failure. Using a case study approach, this research identifies appropriation issues when plann

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Mingers, John. "A comparison of maturana's autopoietic social theory and giddens' theory of structuration." Systems Research 13, no. 4 (1996): 469–82. http://dx.doi.org/10.1002/(sici)1099-1735(199612)13:4<469::aid-sres81>3.0.co;2-i.

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Makrygiannakis, Georgios, and Lisa Jack. "Designing a conceptual methodology for structuration research." Meditari Accountancy Research 26, no. 1 (2018): 70–87. http://dx.doi.org/10.1108/medar-07-2017-0182.

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Purpose The purpose of this paper is to explore the application of social theory as conceptual methodology in the design of case study research. Design/methodology/approach The authors examine how social theory can be used to design case study research when the choice of theory is made before or during the empirical enquiry. Rather than simply presenting the elements of design, the focus is on the ways the elements relate and connect to each other, i.e. how a researcher can design each step to facilitate the work that needs to be done in the others. Findings A circular research design starts a

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Jack, Lisa, and Ahmed Kholeif. "Introducing strong structuration theory for informing qualitative case studies in organization, management and accounting research." Qualitative Research in Organizations and Management: An International Journal 2, no. 3 (2007): 208–25. http://dx.doi.org/10.1108/17465640710835364.

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Edwards, Tim. "Book Review: Developments Toward the Operationalization of Structuration Theory." Organization 13, no. 6 (2006): 911–13. http://dx.doi.org/10.1177/1350508406067378.

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Harris, Elaine Pamela, Deryl Northcott, Moataz Moamen Elmassri, and Jari Huikku. "Theorising strategic investment decision-making using strong structuration theory." Accounting, Auditing & Accountability Journal 29, no. 7 (2016): 1177–203. http://dx.doi.org/10.1108/aaaj-03-2015-2005.

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Purpose In the field of strategic investment decision making (SIDM) a body of research has grown up via international case studies and organisation-based fieldwork. However, there has been little systematic theorisation around SIDM processes and practices. The purpose of this paper is to show how strong structuration theory (SST) can be employed to guide how future SIDM studies are conducted and theorised. Design/methodology/approach The authors draw upon the concepts from SST to reanalyse prior empirically based work. The authors apply SST-informed analysis to four SIDM case studies selected

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Pärl, Ülle. "A semiotic alternative to communication in the processes in management accounting and control systems." Sign Systems Studies 39, no. 1 (2011): 183–208. http://dx.doi.org/10.12697/sss.2011.39.1.06.

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This conceptual paper addresses Management Accounting and Control Systems (MACS) from a communication process perspective as opposed to a functional design perspective. Its arguments originate from a social-constructionist perspective on the organization. Its line of argument is that building a social theory of a social phenomenon such as MACS, demands that attention be paid to the characteristics of the communication process. An existing theoretical framework that does the same is Giddens’ structuration theory, but it is only partly satisfactory because it refuses to consider communication-as

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McPhee, Robert D. "Text, Agency, and Organization in the Light of Structuration Theory." Organization 11, no. 3 (2004): 355–71. http://dx.doi.org/10.1177/1350508404041997.

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This article argues for three linked conceptions. First is a conception of ‘a text’ as characterized by three features: a text is symbolic; it is inscribed as symbols on a relatively permanent, ‘readable’ medium such as paper or CD; and it has a coherent enough structure to be dealt with by interpretive processes or technologies such as financial processing. The second conception is that of an organization as a stable relational system grounded in the capacity to ‘“bracket space–time”... via the reflexive monitoring of system reproduction and the articulation of discursive history’ (Giddens, 1

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Lasyoud, Alhashmi Aboubaker, Jim Haslam, and Robin Roslender. "Management accounting change in developing countries: evidence from Libya." Asian Review of Accounting 26, no. 3 (2018): 278–313. http://dx.doi.org/10.1108/ara-03-2017-0057.

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Purpose The purpose of this paper is to investigate the change in management accounting and control systems (MACSs) within two large public manufacturing companies in Libya so-called Trucks and Buses Company (TBC) and National Trailers Company (NTC). Design/methodology/approach The paper is based on semi-structured interviews, an analysis of documents and observations. It draws on New Institutional Sociology (NIS) perspective (DiMaggio and Powell’s 1983) as theoretical framework to provide explanations regarding how the MACS in the two companies were shaped by various factors. Findings The mai

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Joseph, George. "Understanding developments in the management information value chain from a structuration theory framework." International Journal of Accounting Information Systems 7, no. 4 (2006): 319–41. http://dx.doi.org/10.1016/j.accinf.2006.10.001.

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Kholeif, Ahmed Othman Rashwan, and Lisa Jack. "The paradox of embedded agency from a strong structuration perspective." Qualitative Research in Accounting & Management 16, no. 1 (2019): 60–92. http://dx.doi.org/10.1108/qram-03-2016-0027.

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PurposeThis paper aims to use Stones’ strong structuration theory (SST) that combines Giddens’ duality and Archer’s analytical dualism to deal with the paradox of embedded agency, focussing on resistance, in the budgeting literature. It also applies this framework to an illustrative case study that examines a failed attempt to implement performance-based budgeting (PBB) in the Egyptian Sales Tax Department (ESTD).Design/methodology/approachThe authors have used SST as an analytical framework. Longitudinal case study data were collected from interviews, observations, discussions and documentary

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Krishnan, Ranjani, Jamshed J. Mistry, and V. G. Narayanan. "A Field Study on the Acceptance and Use of a New Accounting System." Journal of Management Accounting Research 24, no. 1 (2012): 103–33. http://dx.doi.org/10.2308/jmar-50203.

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ABSTRACT This study examines the attitudes, use, and acceptance of a new accounting system in a pharmaceutical corporation that switched from an activity-based costing system to the Theory of Constraints System (TOC). Using structuration theory as a framework to understand the dynamics of the change process, we posit that user responses and attitudes toward TOC are influenced not only by the technical features of the system and the potential economic benefits, but also by the fit between TOC and existing structures, modes of mediation, and agency of the users' environment. When users interact

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Englund, Hans, Jonas Gerdin, and John Burns. "A structuration theory perspective on the interplay between strategy and accounting: Unpacking social continuity and transformation." Critical Perspectives on Accounting 73 (December 2020): 101988. http://dx.doi.org/10.1016/j.cpa.2017.03.007.

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Gurd, Bruce. "Structuration and middle-range theory—A case study of accounting during organizational change from different theoretical perspectives." Critical Perspectives on Accounting 19, no. 4 (2008): 523–43. http://dx.doi.org/10.1016/j.cpa.2006.10.001.

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Healy, Margaret, Peter Cleary, and Eimear Walsh. "Innovativeness and accounting practices: an empirical investigation." Qualitative Research in Accounting & Management 15, no. 2 (2018): 231–50. http://dx.doi.org/10.1108/qram-06-2017-0047.

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Purpose Innovation, the outcome of innovativeness, is a collaborative activity, requiring an integrated approach to the development and management of organisational capabilities (Tushman and Nadler, 1986), and therefore inextricably implicated in the accounting practices of organisations. Extant research however is not conclusive as to the influence of accounting practices on organisational innovativeness with some considering them enabling while others view them as restricting. This study aims to investigate the process of innovation as suggestive of a greater understanding of innovativeness

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Marginson, David, Malcolm King, and Laurie Mcaulay. "Executives’ use of Information Technology: Comparison of Electronic Mail and an Accounting Information System." Journal of Information Technology 15, no. 2 (2000): 149–64. http://dx.doi.org/10.1177/026839620001500206.

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The use of electronic mail and the non-use of an accounting information system (IS) by a group of executives at a major telecommunications company provided the opportunity of exploring the reasons why executives use information technology (IT). The paper draws on qualitative and quantitative research data to give a holistic and integrative explanation. This is based on the perceptions of executives and is interpreted through a wide range of prior research which incorporates media richness theory, social interaction theories and technology acceptance modelling. The case study draws particular a

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Abigail, Jane, and Carmel Meiden. "STRUKTURASI KONFLIK PENYESUAIAN TEMUAN AUDIT MELALUI PENELITIAN HUBUNGAN ANTARA AUDITOR DENGAN KLIEN." Jurnal Equity 19, no. 1 (2016): 12. http://dx.doi.org/10.34209/.v19i1.472.

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The purpose of this study is to understand the meaning of structuration adjustment audit findings conflict, to examine the terms of the roles and relationships between the auditor and management of their clients in the process of audit completion. Structuration theory states that the perpetrator and interrelated structure, no structure without actors, as there is no action without structure. The object of this research is a public accounting firm and the client where researchers work, as the number of informants in this study is five people. This study uses a phenomenological approach, because

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Abigail, Jane, and Carmel Meiden. "STRUKTURASI KONFLIK PENYESUAIAN TEMUAN AUDIT MELALUI PENELITIAN HUBUNGAN ANTARA AUDITOR DENGAN KLIEN." Equity 19, no. 1 (2016): 12. http://dx.doi.org/10.34209/equ.v19i1.472.

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The purpose of this study is to understand the meaning of structuration adjustment audit findings conflict, to examine the terms of the roles and relationships between the auditor and management of their clients in the process of audit completion. Structuration theory states that the perpetrator and interrelated structure, no structure without actors, as there is no action without structure. The object of this research is a public accounting firm and the client where researchers work, as the number of informants in this study is five people. This study uses a phenomenological approach, because

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Moore, David R. J. "Structuration theory: The contribution of Norman Macintosh and its application to emissions trading." Critical Perspectives on Accounting 22, no. 2 (2011): 212–27. http://dx.doi.org/10.1016/j.cpa.2010.06.011.

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Feeney, Orla, and Bernard Pierce. "Accounting and new product development." Qualitative Research in Accounting & Management 15, no. 2 (2018): 251–79. http://dx.doi.org/10.1108/qram-05-2017-0045.

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PurposeThe traditional view of accounting as something that constrains innovation and conflicts with creativity is giving way to a more contemporary belief that accounting can enable innovation and support the innovative process. This paper aims to examine this evolving relationship between accounting and new product development (NPD) by exploring how interactions between NPD participants at various stages of the NPD process help to achieve the appropriate balance between firmness and flexibility which is necessary for NPD success.Design/methodology/approachA case study method is adopted. Stro

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Raar, Jean, Meropy Barut, and Mohammad Istiaq Azim. "The challenge." Sustainability Accounting, Management and Policy Journal 11, no. 1 (2020): 1–30. http://dx.doi.org/10.1108/sampj-07-2018-0201.

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Purpose The purpose of this paper is to re-kindle debate about finding a conceptual and pragmatic basis for accounting and accountability researchers and to incorporate biodiversity management into the internal practices, routines and communication of organizations. Design/methodology/approach A qualitative interplay of theories, particularly structuration theory, applied to an interdisciplinary, communitarian and eco-centric perspective will be used to demonstrate the need for change: for researchers and practitioners to interact with other disciplines and adapt their professional, institutio

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Damayanthi, Sujeewa, and Tharusha Gooneratne. "Institutional logics perspective in management control research." Journal of Accounting & Organizational Change 13, no. 4 (2017): 520–47. http://dx.doi.org/10.1108/jaoc-01-2017-0002.

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Purpose This paper reviews management control literature which draws on the institutional logics perspective as the theoretical lens to understand the current grounding of this perspective on management control research. It identifies gaps in the current literature and offers possible future research directions. Design/methodology/approach For the purpose of this paper, five search engines (ABI INFORM, EBSCO, Emerald insight, JSTOR and Science Direct) were consulted, and 35 papers across 16 journals, which specifically fall within the area of management controls and institutional logics, were

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Tseng, Paul T. Y. "A study of e-government system effectiveness: applying structuration theory to context-aware ICT applications in public organisations." International Journal of Electronic Business 6, no. 4 (2008): 405. http://dx.doi.org/10.1504/ijeb.2008.020677.

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Alsharari, Nizar Mohammad, and Hoda Abougamos. "The processes of accounting changes as emerging from public and fiscal reforms." Asian Review of Accounting 25, no. 1 (2017): 2–33. http://dx.doi.org/10.1108/ara-01-2016-0007.

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Purpose The purpose of this paper is to explain the emergence processes of accounting change in the Jordanian Ministry of Finance as well as the Jordanian public sector within its socio-economic contexts, as brought about by public and fiscal reforms. The study explains the ways in which accounting change dynamics can emerge on the basis of interaction between “external” origins and “internal” accounts; which identifies that accounting is both shaped by, and shaping, wider socio-economic and political processes. Design/methodology/approach The paper uses an interpretive case study approach. Th

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Stones, Rob, and Lisa Jack. "The bridge between ontological concepts and empirical evidence: an interview with Rob Stones." Accounting, Auditing & Accountability Journal 29, no. 7 (2016): 1145–51. http://dx.doi.org/10.1108/aaaj-07-2016-2626.

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Purpose The purpose of this paper is to share interdisciplinary ideas about the purpose of social theory in empirical research. Design/methodology/approach The formal interview took place in front of an audience at the Strong Structuration Theory and Management Research workshop at IAE de Paris, Université Paris I Panthéon-Sorbonne, on 10 May 2016. A recording was made, transcribed, and then edited. Elements from a recorded lecture on the same day are also included. A conversational format is retained to enhance the sense of interdisciplinary dialogue that characterises the research project. F

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Twum-Darko, Michael, and Jabu Lucky Sibanyoni. "Role of cloud computing as technology innovation in small and medium enterprises in South Africa." Corporate Ownership and Control 12, no. 1 (2014): 557–71. http://dx.doi.org/10.22495/cocv12i1c6p3.

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The paper discusses cloud computing as a technology innovation for small and medium enterprises (SMEs) in South Africa to improve competitiveness, retain sustainability and maintain cost-effectively. The concept of duality of structures (DoS) of Giddens’ Structuration Theory was used as a lens through which to understand and interpret the factors influencing the readiness of SMEs to adopt cloud computing as a lens to innovate their businesses and become competitive in the face of global economic slowdown, high cost of IT services and inadequate e-competency. The purpose of the study was to det

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Elmassri, Moataz, Mahmoud Abdelrahman, and Tariq Elrazaz. "Strategic investment decision-making: A theoretical perspective." Corporate Ownership and Control 18, no. 1 (2020): 207–16. http://dx.doi.org/10.22495/cocv18i1art16.

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There is a stream of research that has introduced strategic investment decision-making (SIDM) through case studies and organisation-based fieldwork. However, a systematic theorisation around SIDM processes and practices still under-presented in the literature. This research aims to show how strong structuration theory (SST) could be used as an appropriate theoretical lens to explore how SIDM studies are theorised and conducted. Through employing the parameters and the concepts of SST within the SIDM context, we found that SID is a judgemental decision that is constructed by various influences.

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Putnam, Linda L., and François Cooren. "Alternative Perspectives on the Role of Text and Agency in Constituting Organizations." Organization 11, no. 3 (2004): 323–33. http://dx.doi.org/10.1177/1350508404041995.

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Organizational discourse analysis, as an area of research, has grown in the past decade. Most scholars posit that language, regardless of the discursive form, is critical to the very nature of an organization. This article contends that discourse is more than an artifact or a reflection of an organization; rather it forms the foundation for organizing and for developing the notion oforganization as an entity. The articles in this volume present different perspectives on the role of text and agency in contributing to the constitution of organizations. Although the concept of text has different

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Parker, Lee D., and Lai Hong Chung. "Structuring social and environmental management control and accountability." Accounting, Auditing & Accountability Journal 31, no. 3 (2018): 993–1023. http://dx.doi.org/10.1108/aaaj-04-2016-2513.

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Purpose The purpose of this paper is to investigate the construction of social and environmental strategies and the related implementation of management control by a key organisation located in a pivotal Asian location in the global hospitality industry. In doing so, it sets out to elucidate the forms and processes of strategic social and environmental control as well their relationship to the traditional financial control system. Design/methodology/approach The study employs field-based case study of a single case operating in both regional and global context. Drawing upon documentary, survey

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Quinn, Martin. "Are Routines "Really" an Organizational Concept?" Review of Business and Legal Sciences, no. 28 (July 26, 2017): 29. http://dx.doi.org/10.26537/rebules.v0i28.1031.

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Since the publication of Burns and Scapens’ (2000) work which draws on the concepts of rules and routines (see also Scapens, 1994), many management accounting scholars have followed their lead. Rules and routines have been adopted, adapted and clarified in many management accounting studies since then – see for example, Oliveira and Quinn (2015); ter Bogt and Scapens, 2014; Quinn, 2014; Quinn and Jackson 2014, Bertz and Quinn, 2014; Quinn, 2011; Lukka, 2007; Ribeiro and Scapens, 2006; Spraakman, 2006; Hassan, 2005; Siti-Nabiha and Scapens, 2005; Dillard et al., 2004; Soin et al., 2002). This p

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Gordon, Katy, Juliette Wilson, Andrea Tonner, and Eleanor Shaw. "How can social enterprises impact health and well-being?" International Journal of Entrepreneurial Behavior & Research 24, no. 3 (2018): 697–713. http://dx.doi.org/10.1108/ijebr-01-2017-0022.

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Purpose The purpose of this paper is to examine the impacts of social enterprise on individual and community health and well-being. It focusses on community food initiatives, their impact on the social determinants of health and the influence of structure on their outcomes. Design/methodology/approach Using an interpretive qualitative approach through case studies focussed on two community food social enterprises, the research team conducted observations, interviews and ad hoc conversations. Findings Researchers found that social enterprises impacted all layers of the social determinants of he

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Alexander, Matthew J., Elina Jaakkola, and Linda D. Hollebeek. "Zooming out: actor engagement beyond the dyadic." Journal of Service Management 29, no. 3 (2018): 333–51. http://dx.doi.org/10.1108/josm-08-2016-0237.

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Purpose The purpose of this paper is to broaden extant understanding of actor engagement behavior beyond its currently dominant dyadic (micro-level) focus, by examining it from multiple levels of aggregation within a service ecosystem framework. Design/methodology/approach This conceptual paper draws on service-dominant logic and structuration theory as theoretical lenses to inform engagement research. Findings By means of a stepwise exercise of “zooming out,” the paper introduces a multi-perspective (micro-, meso-, macro- and meta-level) view of actor engagement that develops understanding of

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Wei, Lee Heng, Ramayah Thurasamy, and Simona Popa. "Managing virtual teams for open innovation in Global Business Services industry." Management Decision 56, no. 6 (2018): 1285–305. http://dx.doi.org/10.1108/md-08-2017-0766.

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Purpose The purpose of this paper is to investigate the impact of human dimensions, team climates, and technological features on Global Virtual Team (GVT) performance in the Malaysian Global Business Services (GBS) industry. Attention has also been paid to examine the moderating effect of team diversity and the extent of virtuality on GVT performance. Design/methodology/approach Data were collected using structured questionnaire and tested using partial least square – structural equation modelling. The authors collected 263 sample and the assessment of reflective measurement models, structural

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Kavishe, Neema, Ian Jefferson, and Nicholas Chileshe. "An analysis of the delivery challenges influencing public-private partnership in housing projects." Engineering, Construction and Architectural Management 25, no. 2 (2018): 202–40. http://dx.doi.org/10.1108/ecam-12-2016-0261.

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Purpose The purpose of this paper is twofold: first, to identify and rank the challenges influencing the delivery of the housing public-private partnership (HPPP) in Tanzania; and second, to suggest solutions in the form of a conceptual public-private partnership (PPP) framework model that will address the identified challenges and boost the chances of success. Design/methodology/approach Using a convergent parallel (concurrent) mixed method approach, data were collected from 28 stakeholders involved with HPPP projects in Tanzania using a hand-delivered and e-mail survey and 13 semi-structured

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Englund, Hans, and Jonas Gerdin. "Structuration theory in accounting research: Applications and applicability." Critical Perspectives on Accounting 25, no. 2 (2014): 162–80. http://dx.doi.org/10.1016/j.cpa.2012.10.001.

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Makrygiannakis, Georgios, and Lisa Jack. "Understanding management accounting change using strong structuration frameworks." Accounting, Auditing & Accountability Journal 29, no. 7 (2016): 1234–58. http://dx.doi.org/10.1108/aaaj-08-2015-2201.

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Purpose The purpose of this paper is to suggest a strong structuration-based framework for the study of management accounting change. Design/methodology/approach A retrospective field study was designed to investigate the impact of the 2008 financial crisis on budgeting and control practices of Greek hospitality organisations. Conduct analysis addresses agents’ perceptions of the changes upon themselves. Context analysis explores the changing context, and how the agents modified their in-situ control structures accordingly. The framework is demonstrated through one case study. Findings The age

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Feeney, Orla, and Bernard Pierce. "Strong structuration theory and accounting information: an empirical study." Accounting, Auditing & Accountability Journal 29, no. 7 (2016): 1152–76. http://dx.doi.org/10.1108/aaaj-07-2015-2130.

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Purpose The purpose of this paper is to explore the role of accounting information in new product development (NPD) using Strong Structuration Theory. NPD is a complex social action involving a wide range of different actors and clusters of actors. Strong Structuration Theory allows the authors to take a broad view of this social system in order to develop a complete picture of the clusters of actors involved, to comprehensively examine the relevant structures, both internal and external, and to understand how these are formed, reformed or modified through the actions of agents. Design/methodo

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Roberts, John. "Testing the limits of structuration theory in accounting research." Critical Perspectives on Accounting 25, no. 2 (2014): 135–41. http://dx.doi.org/10.1016/j.cpa.2012.12.002.

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Moore, David R. J., and Ken McPhail. "Strong structuration and carbon accounting." Accounting, Auditing & Accountability Journal 29, no. 7 (2016): 1204–33. http://dx.doi.org/10.1108/aaaj-08-2015-2203.

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Purpose The purpose of this paper is to utilize the three abstract-concrete levels of ontology of strong structuration theory (strong ST) to examine how, and to what extent, was the development of carbon accounting frameworks at the policy, industry, and organizational levels enabled by external structures as conditions of action, that is, what was the nature of active agency within a field of position-practice relations that led to the development of these frameworks. Design/methodology/approach A case study was undertaken drawing upon interviews that were undertaken between 2008 and 2011 at

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