oru.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • 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
Structuration theory and mediating concepts: Pitfalls and implications for management accounting research
Örebro University, Swedish Business School at Örebro University. (CEROC)ORCID iD: 0000-0003-3676-5155
Örebro University, Swedish Business School at Örebro University. (CEROC)
2008 (English)In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 19, no 8, p. 1122-1134Article in journal (Refereed) 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.

Place, publisher, year, edition, pages
2008. Vol. 19, no 8, p. 1122-1134
Keywords [en]
Rules, routines, institutional theory, structuration theory, duality, modality, scripts, structure, action, management accounting change
National Category
Business Administration
Research subject
Business Studies
Identifiers
URN: urn:nbn:se:oru:diva-3680DOI: 10.1016/j.cpa.2007.06.004OAI: oai:DiVA.org:oru-3680DiVA, id: diva2:137978
Available from: 2008-12-17 Created: 2008-12-17 Last updated: 2017-12-14Bibliographically approved

Open Access in DiVA

No full text in DiVA

Other links

Publisher's full text

Authority records BETA

Englund, HansGerdin, Jonas

Search in DiVA

By author/editor
Englund, HansGerdin, Jonas
By organisation
Swedish Business School at Örebro University
In the same journal
Critical Perspectives on Accounting
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

doi
urn-nbn

Altmetric score

doi
urn-nbn
Total: 458 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • 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