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Structuration and middle-range theory—A case study of accounting during organizational change from different theoretical perspectives

Bruce Gurd

CRITICAL PERSPECTIVES ON ACCOUNTING, 2008, vol. 19, issue 4, 523-543

Abstract: This paper demonstrates the usefulness of theoretical triangulation in exploring a case study of accounting and organizational change at the Electricity Trust of South Australia (ETSA). Two theories are used, structuration as developed by Giddens and Laughlin's framework developed as a middle-range theory based on Habermas. These two theories complement each other but have significant differences. In accounting, Laughlin has been an advocate of middle range theory, and although his framework may appear dominant in exploring accounting and organizational change [Broadbent J, Laughlin R. Organisational and accounting change: theoretical and empirical reflections and thoughts on a future research agenda. Journal of Accounting and Organisational Change, 2005;1(1):7–26.], alternative theoretical perspectives may draw out richer insights about the way accounting is involved in organizational change.

Keywords: Organizational change; Colonisation; Evolution; Structuration (search for similar items in EconPapers)
Date: 2008
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Handle: RePEc:eee:crpeac:v:19:y:2008:i:4:p:523-543