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Structuration theory and mediating concepts: Pitfalls and implications for management accounting research
Örebro universitet, Handelshögskolan vid Örebro universitet. (CEROC)ORCID-id: 0000-0003-3676-5155
Örebro universitet, Handelshögskolan vid Örebro universitet. (CEROC)
2008 (Engelska)Ingår i: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 19, nr 8, s. 1122-1134Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

Giddens’ way of conceptualizing how structures work as both the medium for and outcome of human action – duality of structure –has been emphasized as a valuable point of departure when studying management accounting in its social context. However, we argue that in the literature there are different ways of using mediating concepts between social structure and action, whereby management accounting systems are conceptualized as both the medium for action, and human action as such. Using the often-cited article by Burns and Scapens [Burns J, Scapens RW. Conceptualizing management accounting change: an institutional framework. Management Accounting Research 2000;11(1):3–25] as an illustrative example, we discuss theoretical and methodological consequences of these different ways of conceptualizing management accounting. A main conclusion is that when management accounting is defined through concurrently referring to both ‘virtual’ structures that generate action and the situated doings of individuals, structure and action risk becoming conflated and there is a risk of drawing erroneous conclusions about structural change or stability. The paper closes with some methodological suggestions as to how these problems can be avoided.

© 2007 Elsevier Ltd. All rights reserved.

Ort, förlag, år, upplaga, sidor
2008. Vol. 19, nr 8, s. 1122-1134
Nyckelord [en]
Rules, routines, institutional theory, structuration theory, duality, modality, scripts, structure, action, management accounting change
Nationell ämneskategori
Företagsekonomi
Forskningsämne
Företagsekonomi
Identifikatorer
URN: urn:nbn:se:oru:diva-3680DOI: 10.1016/j.cpa.2007.06.004OAI: oai:DiVA.org:oru-3680DiVA, id: diva2:137978
Tillgänglig från: 2008-12-17 Skapad: 2008-12-17 Senast uppdaterad: 2017-12-14Bibliografiskt granskad

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Englund, HansGerdin, Jonas

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