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

Research output: Contribution to journalArticle

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.
Original languageEnglish
Pages (from-to)153-171
JournalQualitative Research in Accounting & Management
Volume12
Issue number2
DOIs
Publication statusPublished - 15 Jun 2015

Documents

  • JACK_2015_cright_QRAM_Structuration Theory

    Rights statement: This article is (c) Emerald Group Publishing and permission has been granted for this version to appear here http://eprints.port.ac.uk. Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited.

    Accepted author manuscript (Post-print), 348 KB, PDF document

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