The aim of this study is to discuss the theoretical aspects of the problem of discontinuity and continuity between two major periods, the Late Avar Period and the Hungarian Conquest Period in the light of the unpublished graves 49 and 50 from Hortobágy -Árkus. For this purpose, we provide a sociological model which contributes to the understanding of the emergence of the new power structure. The graves are part of a multiperiod site (burial ground), which connects the Late Avar Period and the Conquest Period and it is a unique example of its kind in the Carpathian Basin. The archaeological observations concerning parallel finds support the dating of the two graves at the end of the 9 th century and the beginning of the 10 th century and the fact that they probably represent the formative phase of the Hungarian power structure in the Carpathian Basin. The orientation, the horse burial, the characteristics of the grave-pits, and their topographical positions indicate that the two graves belonged to the Late Avar burial site; on the other hand, however, certain material finds reflect a different cultural context associated with Hungarian Conquest Period assemblages. On the base of the material culture and the burial practices we suggest, that through interpersonal relationships, the individuals in that graves could have become part of the socio-political structures emerging in the Late Avar Period, and this allowed them to exchange and access material goods. It is important to underline that their small population groups based on blood ties (clans) could have preserved their customs, and instead of the often interchangeably used "acculturation" term, the material evidence may rather be read as a sign of "structural integration" -as this particular case suggests. "Structural integration" is also an "overlap" phenomenon during which the structural hierarchies of the conquering entity integrate that of the conquered community (or of its individual members) in a vertical way (from top to bottom). Primarily, this does not affect the self-image or internal structure of the group, but changes only its external status, by changing its relation to the dominant group. We believe that this model can be useful for interpreting the case of Graves 49 and 50 at Hortobágy. It seems that only certain elements of the burial representation -primarily those with a strong symbolic meaning, indicating the social status of the individuals, positioning the buried individuals within their social network -have changed (namely, the horse burial, the grave accessories, and their placement in the grave), while other elements which did not play any role from this point of view remained unchanged (the orientation and the features of the burial pit).Cuvinte-cheie: Hortobágy -Árkus, epoca avară târzie (secolele VIII-IX), epoca "cuceririi maghiare" (secolul al X-lea), practici funerare, cultura materială a secolului al X-lea, integrarea structurală Rezumat: Scopul studiului este acela de a dezbate aspectele teoretice ale problemei discontinuității ș...