Trust for accounting and accounting for trust

25 Years of Giddens in accounting research: Achievements, limitations and the future

“…And, indeed, our review clearly shows that the literature has generated many novel and important insights, such as how the interplay between structures of signification, domination and legitimation may both hinder Oubrahim & Scapens, 1989; and foster MA change (e.g. Busco et al, 2006;Collier, 2001;Alam et al, 2004).…”

“…Busco et al, 2006;Collier, 2001). To date, however, there has been no explicit focus on how different MA artefacts contribute to (re)shape social structure.…”

“…For example, some ten years after its publication, Jones and Dugdale (2001) introduced Giddens' (1990a) notion of modernity into MA research (and associated theoretical concepts), which has resulted in quite a few followers (e.g. Barrett, Cooper & Jamal, 2005;Busco, Riccaboni & Scapens, 2006;Seal, Berry & Cullen, 2004;. Related to this observation, Table 4 also shows that 'new' concepts are added to the research agenda, but very few disappear (but see e.g.…”

“…For example, Granlund (2001, p. 160) argued that "people fundamentally resist [MA] change because they feel comfortable with routines, which in turn enhance the feeling of (ontological) security". Furthermore, Jayasinghe and Thomas (2009) convincingly showed how individuals avoided changes in the existing forms of accounting in fear of the potential consequences it would have, were they to deviate from the existing power relations (se also Busco et al, 2006;Conrad, 2005).…”

“…Typically, these studies either focus on the introduction of new MA systems in one company as a result of being acquired by another (e.g. Busco et al, 2006;Caglio, 2003), or the introduction of an 'accounting logic' and formal MA systems as public organizations are privatized (e.g. Conrad, 2005).…”