What can(not) a flat and local structuration ontology do for management accounting research?

Hans Englund and Jonas Gerdin

Qualitative Research in Accounting & Management, 2016, vol. 13, issue 2, 252-263

Abstract: Purpose - The purpose of this paper is to provide a commentary on “Structuration theory: reflections on its further potential for management accounting research”, a paper by Coadet al. Design/methodology/approach - This paper presents, discusses and challenges the critique that Coadet al.direct towards the notion of a flat and local structuration ontology in management accounting research. Findings - This paper offers a number of reflections upon Coadet al.’s key arguments against a flat and local structuration ontology in extant accounting research. Based on the authors’ understanding of such an ontology, they also elaborate on what they believe a flat and local structuration ontology “can do” and “cannot do” for accounting research. Overall, the authors agree with Coadet al.that there is indeed an ontological divide between their different views on a flat and local ontology; a divide largely related to whether researchers have an essentialist view on social phenomena. However, the authors believe that Coadet al.exaggerate how this ontological divide has affected, and may affect, future empirical management accounting research. Originality/value - This paper expands the current understanding of a flat and local structuration ontology in management accounting research.

Keywords: Management accounting; Structuration theory; Duality; Flat and local ontology; Non-essentialist view (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:v:13:y:2016:i:2:p:252-263

DOI: 10.1108/QRAM-02-2016-0012

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