Reflections on the application of and potential for structuration theory in accounting research |
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| Institution: | 1. Department of Management and Business Administration, University “Gabriele d’Annunzio”, Chieti-Pescara, Italy;2. Schulich School of Business, York University, 4700 Keele St., Toronto, Ontario, Canada M6G-1Y2;1. Department of Accounting, Faculty of Management and Finance, University of Colombo, Colombo 3, Sri Lanka;2. La Trobe Business School, Department of Accounting, La Trobe University, Bundoora, Victoria,, Australia;1. Faculty of Management Science, Silpakorn University, Cha-am, Phetchaburi, Thailand;2. Department of Accounting, La Trobe Business School, La Trobe University, Melbourne, VIC 3086, Australia |
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| 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, Giddens, 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. |
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