Structuration Theory: Reflections on its Further Potential for Management Accounting Research

Alan Coad, Lisa Jack, Ahmed Kholeif

Research output: Contribution to journalArticle

18 Citations (Scopus)
33 Downloads (Pure)

Abstract

Purpose To examine the potential of strong structuration theory in management accounting research. Design/methodology/approach The paper explains how the ontological perspective of strong structuration theory extends the work of Giddens and explores how the perspective overcomes a number of the limitations of existing management accounting research based on structuration theory. Findings Strong structuration theory develops and extends the work of Giddens, providing greater insights into the role of agents, improves our understanding of the diffusion of accounting practices through organisational fields, adds to our knowledge of how artefacts are used in the production and reproduction of organisational life, and improves research design. Research limitations/implications Strong structuration theory provides clear guidance about management accounting case study research design, and suggests the potential for the accounting research community to engage more actively in debates about the development of structuration theory beyond the work of Giddens. Originality/value Provides a clear explanation of the ontology of strong structuration theory, its implications for research design, and how it holds the potential to overcome many of the limitations of earlier management accounting studies deploying structuration theory.
Original languageEnglish
Pages (from-to)153-171
JournalQualitative Research in Accounting & Management
Volume12
Issue number2
DOIs
Publication statusE-pub ahead of print - 15 Jun 2015

Fingerprint

Structuration theory
Management accounting
Accounting research
Giddens
Research design
Organizational field
Ontology
Case study research
Design methodology
Guidance
Accounting practices

Cite this

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Structuration Theory: Reflections on its Further Potential for Management Accounting Research. / Coad, Alan; Jack, Lisa; Kholeif, Ahmed.

In: Qualitative Research in Accounting & Management, Vol. 12, No. 2, 15.06.2015, p. 153-171.

Research output: Contribution to journalArticle

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