To Örebro University

Anthony Giddens is generally considered one of the most prominent sociologists of moderntime. In this paper, we draw upon a micro-process case study to explore how his theory ofstructuration (ST) can be used to analyze the interplay between strategy and accounting inday-to-day-organizational life. In short, we find that strategizing and accounting shouldnot be viewed as two separate practices, but rather as two aspects ofoneand the samepractice, which form and feed each other in a recursive manner over time. Based on thesefindings, we also elaborate on how ST may be usefully applied to understand continuityand transformation of strategizing practices more generally. An overall conclusion is thatST not only provides a strong and consistent ontological framework for theorizing aboutthese practices, but also offers a rich conceptual toolbox which can be usefully appliedto better understand how and why structural continuity and change may coexist and inter-mingle in daily organizational life.