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Structuration theory and mediating concepts: Pitfalls and implications for management accounting research

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  • Englund, Hans
  • Gerdin, Jonas

Abstract

Giddens’ way of conceptualizing how structures work as both the medium for and outcome of human action – duality of structure – has been emphasized as a valuable point of departure when studying management accounting in its social context. However, we argue that in the literature there are different ways of using mediating concepts between social structure and action, whereby management accounting systems are conceptualized as both the medium for action, and human action as such. Using the often-cited article by Burns and Scapens [Burns J, Scapens RW. Conceptualizing management accounting change: an institutional framework. Management Accounting Research 2000;11(1):3–25] as an illustrative example, we discuss theoretical and methodological consequences of these different ways of conceptualizing management accounting. A main conclusion is that when management accounting is defined through concurrently referring to both ‘virtual’ structures that generate action and the situated doings of individuals, structure and action risk becoming conflated and there is a risk of drawing erroneous conclusions about structural change or stability. The paper closes with some methodological suggestions as to how these problems can be avoided.

Suggested Citation

  • Englund, Hans & Gerdin, Jonas, 2008. "Structuration theory and mediating concepts: Pitfalls and implications for management accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(8), pages 1122-1134.
  • Handle: RePEc:eee:crpeac:v:19:y:2008:i:8:p:1122-1134
    DOI: 10.1016/j.cpa.2007.06.004
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    Cited by:

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    2. Amalou-Döpke, Linda & Süß, Stefan, 2014. "HR measurement as an instrument of the HR department in its exchange relationship with top management: A qualitative study based on resource dependence theory," Scandinavian Journal of Management, Elsevier, vol. 30(4), pages 444-460.
    3. Englund, Hans & Gerdin, Jonas, 2014. "Structuration theory in accounting research: Applications and applicability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 162-180.
    4. Martijn van der Steen, 2011. "The emergence and change of management accounting routines," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(4), pages 502-547, May.
    5. Conrad, Lynne, 2014. "Reflections on the application of and potential for structuration theory in accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 128-134.
    6. Englund, Hans & Gerdin, Jonas & Burns, John, 2011. "25 Years of Giddens in accounting research: Achievements, limitations and the future," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 494-513.
    7. Constable, Philip & Kuasirikun, Nooch, 2020. "From cosmological to commercial form: A Buddhist theory of ‘form’, ‘space’ and ‘stream of re-becoming’ in mid-19th century Thai accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    8. Neungruthai Nickie Petcharat & Joseph M. Mula, 2012. "Towards a conceptual design for environmental and social cost identification and measurement system," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 10(1), pages 34-54, June.
    9. Maran, Laura & Bracci, Enrico & Inglis, Robert, 2018. "Performance management systems' stability: Unfolding the human factor – A case from the Italian public sector," The British Accounting Review, Elsevier, vol. 50(3), pages 324-339.
    10. Laura Girella & Roberto Tizzano & Elisa Rita Ferrari, 2019. "Concepts travelling across disciplinary fields: the case of the business model," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 373-402, June.
    11. Fried, Andrea, 2010. "Performance measurement systems and their relation to strategic learning: A case study in a software-developing organization," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(2), pages 118-133.
    12. Englund, Hans & Gerdin, Jonas, 2011. "Agency and structure in management accounting research: Reflections and extensions of Kilfoyle and Richardson," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(6), pages 581-592.
    13. Roberts, John, 2014. "Testing the limits of structuration theory in accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 135-141.
    14. Coad, Alan F. & Glyptis, Loukas G., 2014. "Structuration: A position–practice perspective and an illustrative study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 142-161.
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    17. Kilfoyle, Eksa & Richardson, Alan J., 2011. "Agency and structure in budgeting: Thesis, antithesis and synthesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 183-199.

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