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Management accounting research and structuration theory: A critical realist critique

Ashraf, J and Uddin, S (2015) 'Management accounting research and structuration theory: A critical realist critique.' Journal of Critical Realism, 14 (5). 485 - 507. ISSN 1476-7430

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Abstract

© W. S. Maney & Son Ltd 2015. The article extends the critique of structuration theory from a critical realist perspective, in particular by demonstrating how its theoretical shortcomings are manifest in management accounting research. Examining of one of the most cited structuration-based accounting studies and other more recent structuration-based accounting studies, the article highlights what accounting researchers who have embraced a structuration lens may have ignored. It also demonstrates why accounting researchers could not get a better theoretical purchase out of structuration. We find that a critical realist account provides a far more in-depth account of budgeting changes and is likely to avoid the problems encountered in using a structuration theoretical lens. The article has important implications for accounting researchers as it demonstrates that analytical dualism instead of duality has much better potential to offer deeper understanding of accounting changes.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Social Sciences > Essex Business School
Faculty of Social Sciences > Essex Business School > Essex Accounting Centre
Depositing User: Shahzad Uddin
Date Deposited: 27 Mar 2016 11:11
Last Modified: 05 Feb 2019 11:16
URI: http://repository.essex.ac.uk/id/eprint/16341

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