Structuration theory and mediating concepts: Pitfalls and implications for management accounting research
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DOI: 10.1016/j.cpa.2007.06.004
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Cited by:
- Ying Sophie Huang & Moeki Nemoto, 2022. "Communication tool in management accounting: adapting Jakobson’s (1960) communication model," Palgrave Communications, Palgrave Macmillan, vol. 9(1), pages 1-9, December.
- 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.
- Englund, Hans & Gerdin, Jonas, 2014. "Structuration theory in accounting research: Applications and applicability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 162-180.
- 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.
- 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.
- 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.
- 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).
- 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.
- 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.
- 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.
- 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.
- 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.
- Roberts, John, 2014. "Testing the limits of structuration theory in accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 135-141.
- 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.
- Annesi, Nora & Battaglia, Massimo & Frey, Marco, 2021. "Stakeholder engagement by an Italian water utility company: Insight from participant observation of dialogism," Utilities Policy, Elsevier, vol. 72(C).
- Moore, David R.J., 2011. "Structuration theory: The contribution of Norman Macintosh and its application to emissions trading," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 212-227.
- 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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Keywords
Rules; Routines; Institutional theory; Structuration theory; Duality; Modality; Scripts; Structure; Action; Management accounting change;All these keywords.
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