Reflections on the application of and potential for structuration theory in accounting research

Lynne Conrad

CRITICAL PERSPECTIVES ON ACCOUNTING, 2014, vol. 25, issue 2, 128-134

Abstract: This paper seeks to contribute to the ongoing discussion of the value of structuration theory as ‘an ontology of potentials’ for empirical research in accounting. In engaging with the two main papers in this issue, it considers issues of methodological bracketing and the extent to which the work of Coad and Glyptis (2013) offers an agency focus rather than an institutional focus for analysis. Further to Englund and Gerdin's (2013) analysis, it also considers in more depth the limited use in the literature of many of the concepts Giddens (1976, 1984) identifies as central to change, suggesting there exists potential to further develop this area, rather than necessarily seeking to supplement structuration theory with insights from other theoretical frameworks in order to analyse and understand how accounting is implicated in organisational change.

Keywords: Accounting; Agency; Contradiction; Institutional analyses; Structuration theory; Redevabilité; Responsabilité; Critique; Rendición de cuentas; Crítica (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:25:y:2014:i:2:p:128-134

DOI: 10.1016/j.cpa.2012.12.003

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