Structuration: A position–practice perspective and an illustrative study

Coad, Alan; Glyptis, Loukas

doi:10.1016/j.cpa.2012.10.002

Cited by 50 publications

(115 citation statements)

References 48 publications

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“…Jack andKholeif, 2007, 2008;Coad and Herbert, 2009) found it useful to use the quadripartite framework for ex post analysis of case evidence, more recent research has much more closely followed the methodological prescriptions of Stones (2005) for their research design, as well as subsequent analysis (e.g. Feeney, 2013;Makrygiannakis, 2013;Coad and Glyptis, 2014).…”

Section: Concluding Remarks and Future Researchmentioning

confidence: 99%

“…Similarly Jack and Kholeif (2008) used strong structuration to examine the introduction of enterprise resource planning and a contest to limit the power of management accountants. More recently, Coad and Glyptis (2014) adopted different levels of analysis to demonstrate how asymmetries of power in positionpractice relations affected the control practices of a joint-venture, which were significantly influenced by the demands of major oil companies and regulatory bodies. Nevertheless, active agency by one of the joint venture partners over several years led to a change in industry norms, as their control practices were adopted by other organisations.…”

Section: Research Design In Structuration Theorymentioning

confidence: 99%

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Structuration theory: reflections on its further potential for management accounting research

Coad

Jack

Kholeif

2015

Qualitative Research in Accounting &Amp; Management

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Purpose – This paper aims 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 – This paper 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.

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Section: Concluding Remarks and Future Researchmentioning

confidence: 99%

Section: Research Design In Structuration Theorymentioning

confidence: 99%

Structuration theory: reflections on its further potential for management accounting research

Coad

Jack

Kholeif

2015

Qualitative Research in Accounting &Amp; Management

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“…We find only 96 Jack andKholeif, 2007, 2008;Coad & Herbert, 2009;Coad & Glyptis, 2014 97 2014. 98 Coad and Glyptis, 2014, p.142. two accounting studies so far iii (since its introduction in accounting research in 2007), drawing on strong structuration theory by Stones (Jack & Kholief, 2008;Coad & Herbert, 2009), focused on duality (internal structure) while keeping dualism (for external structure) to explain management accounting changes.…”

Section: Structuration-based Accounting Researchmentioning

confidence: 99%

Management Accounting Research and Structuration Theory: A Critical Realist Critique

Ashraf

Uddin

2015

Journal of Critical Realism

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Introduction and BackgroundGiddens' 1 structuration theory has long been a popular theoretical lens for management accounting researchers, especially in the area of management accounting change. 2 Since the publication of Robert and Scapens 3 and Macintosh and Scapens, 4 which introduced structuration theory to accounting researchers, many structuration-inspired articles have been published in accounting journals. Recently, there has been a renewed interest in evaluating the achievements and potentials of the theory in extant accounting research. 5 However, we feel that these evaluations in accounting research do not seem to fully engage with the fundamentals of structuration theory. 6 The aim of this paper is to fill this gap. First, the structuration theory has made a significant contribution to 'alternative' accounting research which offers challenges to a rational/positivist view of accounting. Second, it also offers an alternative to the more structure or agency centric accounting research and provides us with richer explanations of accounting change especially management accounting change. Recent works by Englund and Gerdin

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“…No entanto, pouco se sabe sobre os fatores que condicionam tal estruturação. Os estudos anteriores têm ignorado o fato de que a estruturação é um processo contínuo, pois se concentram em uma fase do ciclo de vida de implementação, ou seja, a institucionalização de hábitos e rotinas (por exemplo, Jack & Kholeif, 2007;Jack & Kholeif, 2008;Coad & Herbert, 2009;Coad & Glyptis, 2014). No entanto, pouco se sabe sobre os fatores que influenciam a estruturação no ciclo de pós-institucionalização (Hossain, Moon, Kim & Choe, 2011).…”

Section: Introductionunclassified

A Tríade de Giddens na Pesquisa em Contabilidade

Macohon

Lavarda

2015

REPEC

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Para compreender como a teoria da estruturação foi investigada na contabilidade, o objetivo foi analisar a Tríade de Giddens na pesquisa em contabilidade. Realizou-se a triangulação de estudos sob o arcabouço da teoria da estruturação (TE). Concebeu-se a dimensão estrutural da significação sob a lente perceptiva, ou seja, quando esquemas cognitivos são utilizados para interpretar a realidade. No entanto, no âmbito da informação contábil, a contabilidade não pode ser considerada como um instrumento monolítico de interpretação das informações. Sob a lente constitutiva têm-se as linguagens que proporcionam a construção social da realidade. Para a integração sistêmica das práticas sociais, a contabilidade tem a função de padronização dos processos entre os diversos setores das organizações. A estrutura de legitimação a partir do dispositivo window-dressing considera a contabilidade como um meio de refletir as expectativas da organização. No entanto, a contabilidade precisa exercer um papel de neutralidade para conquistar a confiabilidade das informações divulgadas. A perspectiva dos dispositivos de sanção considera as avaliações das formas de interações. Assim, a partir da padronização de regras e rotinas, a contabilidade pode promover os processos de aprovação ou não de condutas organizacionais. Na concepção da estrutura de dominação os recursos autoritários ou alocativos promovem o exercício do poder. Desta forma, a contabilidade pode ampliar seu campo de atuação, e como consequência participar diretamente das disputas de poder nas organizações. E, por fim, o mecanismo ideológico que considera a contabilidade como um mecanismo que pode facilitar a compreensão das contradições estruturais da sociedade. Para tanto, os contadores precisam ser agentes de mudanças nos processos de transformação social.

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Structuration: A position–practice perspective and an illustrative study

Cited by 50 publications

References 48 publications

Structuration theory: reflections on its further potential for management accounting research

Structuration theory: reflections on its further potential for management accounting research

Management Accounting Research and Structuration Theory: A Critical Realist Critique

A Tríade de Giddens na Pesquisa em Contabilidade

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