oru.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Management accounting and the paradox of embedded agency: A framework for analyzing sources of structural change
Örebro University, Örebro University School of Business. (CEROC)ORCID iD: 0000-0003-3676-5155
Örebro University, Örebro University School of Business. (CEROC)ORCID iD: 0000-0003-3466-5273
2018 (English)In: Management Accounting Research, ISSN 1044-5005, E-ISSN 1096-1224, Vol. 38, p. 1-11Article in journal, Editorial material (Refereed) 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.

Place, publisher, year, edition, pages
Elsevier, 2018. Vol. 38, p. 1-11
Keywords [en]
Management accounting, paradox, social structure, embedded agency, change, duality
National Category
Business Administration
Research subject
Business Studies
Identifiers
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
Projects
Development, use and effects of enabling performance measurement systems: a mixed method approach
Funder
The Jan Wallander and Tom Hedelius Foundation, P2015-0031:1
Note

Funding Agency:

Örebro University

Available from: 2018-02-06 Created: 2018-02-06 Last updated: 2018-03-21Bibliographically approved

Open Access in DiVA

No full text in DiVA

Other links

Publisher's full textScopus

Authority records BETA

Englund, HansGerdin, Jonas

Search in DiVA

By author/editor
Englund, HansGerdin, Jonas
By organisation
Örebro University School of Business
In the same journal
Management Accounting Research
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

doi
urn-nbn

Altmetric score

doi
urn-nbn
Total: 88 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf