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The role of structure and agency in management accounting control change of a family owned firm: A Greek case study

Stergiou, K and Ashraf, J and Uddin, S (2013) 'The role of structure and agency in management accounting control change of a family owned firm: A Greek case study.' Critical Perspectives on Accounting, 24 (1). 62 - 73. ISSN 1045-2354

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Abstract

This study seeks to understand the changes in management accounting controls in a large Greek company (pseudonym: FA), with a focus on understanding the role of structure and agency in this change. In order to do this, we have employed a critical realist philosophy, pioneered by Roy Bhaskar (Bhaskar, 1979; 1997). We believe that the empirics of the case, the time span under consideration, and our theoretical approach provide us with a unique opportunity to explore the role of structure and agency in changing management accounting controls within the case firm. Our analysis revealed that changes in management control practices in FA were a function of different interacting structural conditions as mediated through human agency. This paper contributes to the debate about how to conceptualise agency and structure in management accounting control change (Kilfoyle and Richardson, 2011). Our analysis also demonstrates that the 'dualism' approach to agency and structure will result in a better analysis of management accounting control changes within firms. © 2012 Elsevier Ltd.

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: Jim Jamieson
Date Deposited: 17 Dec 2012 13:45
Last Modified: 05 Feb 2019 11:16
URI: http://repository.essex.ac.uk/id/eprint/4750

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