oru.sePublikasjoner
Endre søk
RefereraExporteraLink to record
Permanent link

Direct link
Referera
Referensformat
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf
Management accounting and the paradox of embedded agency: A framework for analyzing sources of structural change
Örebro universitet, Handelshögskolan vid Örebro Universitet. (CEROC)ORCID-id: 0000-0003-3676-5155
Örebro universitet, Handelshögskolan vid Örebro Universitet. (CEROC)ORCID-id: 0000-0003-3466-5273
2018 (engelsk)Inngår i: Management Accounting Research, ISSN 1044-5005, E-ISSN 1096-1224, Vol. 38, s. 1-11Artikkel i tidsskrift, Editorial material (Fagfellevurdert) Published
Abstract [en]

In recent years there has been a large and growing stream of management accounting research focusing on the theoretical puzzle often referred to as the paradox of embedded agency. That is, how can embedded agents come to (un-)intentionally change social structures when their interpretations, intentions, and rationalities are all shaped by these very structures? As a means of addressing this paradox we elaborate on how six qualities of social structures may work as sources of embedded agency, namely their Generality, Inadequacy, Ambiguity, Multiplicity, Embeddedness, and Reflexivity. This so-called GIAMER framework is then used to analytically disentangle common ways of explaining the paradox within the management accounting area and to propose ideas for future research. We close the editorial by presenting the three papers included in this Special Issue.

sted, utgiver, år, opplag, sider
Elsevier, 2018. Vol. 38, s. 1-11
Emneord [en]
Management accounting, paradox, social structure, embedded agency, change, duality
HSV kategori
Forskningsprogram
Företagsekonomi
Identifikatorer
URN: urn:nbn:se:oru:diva-64820DOI: 10.1016/j.mar.2017.12.001ISI: 000426232000001Scopus ID: 2-s2.0-85040108912OAI: oai:DiVA.org:oru-64820DiVA, id: diva2:1180534
Prosjekter
Development, use and effects of enabling performance measurement systems: a mixed method approach
Forskningsfinansiär
The Jan Wallander and Tom Hedelius Foundation, P2015-0031:1
Merknad

Funding Agency:

Örebro University

Tilgjengelig fra: 2018-02-06 Laget: 2018-02-06 Sist oppdatert: 2018-03-21bibliografisk kontrollert

Open Access i DiVA

Fulltekst mangler i DiVA

Andre lenker

Forlagets fulltekstScopus

Personposter BETA

Englund, HansGerdin, Jonas

Søk i DiVA

Av forfatter/redaktør
Englund, HansGerdin, Jonas
Av organisasjonen
I samme tidsskrift
Management Accounting Research

Søk utenfor DiVA

GoogleGoogle Scholar

doi
urn-nbn

Altmetric

doi
urn-nbn
Totalt: 529 treff
RefereraExporteraLink to record
Permanent link

Direct link
Referera
Referensformat
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf