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Agency and structure in management accounting research: reflections and extensions of Kilfoyle and Richardson
Örebro University, Örebro University School of Business. (CEROC)ORCID iD: 0000-0003-3676-5155
Örebro University, Örebro University School of Business. (CEROC)
2011 (English)In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 22, no 6, p. 581-592Article in journal (Refereed) Published
Abstract [en]

This paper is a reaction to and extension of Kilfoyle and Richardson's (K&R) paper “Agency and structure in budgeting: thesis, antithesis and synthesis” [Critical Perspectives on Accounting, 2011;2:183–199] with the aim of contributing to the ongoing discussion about how to conceptualize agency and structure in management accounting research. More specifically, while we fully sympathize with K&R's overall conclusion that a duality perspective (as opposed to dualism) has the best potential to address the intriguing paradox of embedded agency, we also argue that some of their writings open up for multiple interpretations, of which some may be problematic if we want to dissolve the separation of agency and structure. As a reaction to this, we propose a number of specifications resulting in a duality perspective which is grounded in a ‘flat and local’ ontology. This perspective, in turn, forms the basis for the development of a general framework which identifies four principal origins of embedded agency, of which K&R mainly discuss one. In relation to K&R, our paper thus extends their line of argument by suggesting a number of interesting, yet largely unexplored avenues for future management accounting research.

Place, publisher, year, edition, pages
Elsevier, 2011. Vol. 22, no 6, p. 581-592
National Category
Business Administration
Research subject
Business Studies
Identifiers
URN: urn:nbn:se:oru:diva-24659DOI: 10.1016/j.cpa.2011.03.002OAI: oai:DiVA.org:oru-24659DiVA, id: diva2:546241
Funder
Riksbankens JubileumsfondAvailable from: 2012-08-22 Created: 2012-08-22 Last updated: 2017-12-07Bibliographically approved

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Englund, HansGerdin, Jonas

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CiteExportLink to record
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Citation style
  • apa
  • harvard1
  • ieee
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  • vancouver
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  • de-DE
  • en-GB
  • en-US
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  • nn-NB
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  • Other locale
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