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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 (Engelska)Ingår i: Management Accounting Research, ISSN 1044-5005, E-ISSN 1096-1224, Vol. 38, s. 1-11Artikel i tidskrift, Editorial material (Refereegranskat) 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.

Ort, förlag, år, upplaga, sidor
Elsevier, 2018. Vol. 38, s. 1-11
Nyckelord [en]
Management accounting, paradox, social structure, embedded agency, change, duality
Nationell ämneskategori
Företagsekonomi
Forskningsämne
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
Projekt
Development, use and effects of enabling performance measurement systems: a mixed method approach
Forskningsfinansiär
Jan Wallanders och Tom Hedelius stiftelse, P2015-0031:1
Anmärkning

Funding Agency:

Örebro University

Tillgänglig från: 2018-02-06 Skapad: 2018-02-06 Senast uppdaterad: 2018-03-21Bibliografiskt granskad

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Englund, HansGerdin, Jonas

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Englund, HansGerdin, Jonas
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Management Accounting Research
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Totalt: 555 träffar
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