메뉴 건너뛰기




Volumn 19, Issue 8, 2008, Pages 1122-1134

Structuration theory and mediating concepts: Pitfalls and implications for management accounting research

Author keywords

Action; Duality; Institutional theory; Management accounting change; Modality; Routines; Rules; Scripts; Structuration theory; Structure

Indexed keywords


EID: 55449125176     PISSN: 10452354     EISSN: 10959955     Source Type: Journal    
DOI: 10.1016/j.cpa.2007.06.004     Document Type: Article
Times cited : (56)

References (41)
  • 1
    • 0036623382 scopus 로고    scopus 로고
    • The structuration of legitimate performance measures and management: day-to-day contests of accountability in a U.K. restaurant chain
    • Ahrens T., and Chapman C. The structuration of legitimate performance measures and management: day-to-day contests of accountability in a U.K. restaurant chain. Management Accounting Research 13 2 (2002) 151-171
    • (2002) Management Accounting Research , vol.13 , Issue.2 , pp. 151-171
    • Ahrens, T.1    Chapman, C.2
  • 2
    • 84856569578 scopus 로고
    • Morphogenesis versus structuration: on combining structure and action
    • Archer M.S. Morphogenesis versus structuration: on combining structure and action. British Journal of Sociology 33 4 (1982) 455-483
    • (1982) British Journal of Sociology , vol.33 , Issue.4 , pp. 455-483
    • Archer, M.S.1
  • 3
    • 0022627077 scopus 로고
    • Technology as an occasion for structuring: evidence from observations of CT scanners and the social order of radiology departments
    • Barley S.R. Technology as an occasion for structuring: evidence from observations of CT scanners and the social order of radiology departments. Administrative Science Quarterly 31 1 (1986) 78-108
    • (1986) Administrative Science Quarterly , vol.31 , Issue.1 , pp. 78-108
    • Barley, S.R.1
  • 4
    • 0039331654 scopus 로고    scopus 로고
    • Institutionalization and structuration: studying the links between action and institution
    • Barley S.R., and Tolbert P.S. Institutionalization and structuration: studying the links between action and institution. Organization Studies 18 1 (1997) 93-117
    • (1997) Organization Studies , vol.18 , Issue.1 , pp. 93-117
    • Barley, S.R.1    Tolbert, P.S.2
  • 5
    • 0037290605 scopus 로고    scopus 로고
    • Alternative management accounting research-whence and whither
    • Baxter J., and Chua W.F. Alternative management accounting research-whence and whither. Accounting, Organizations and Society 28 2/3 (2003) 97-126
    • (2003) Accounting, Organizations and Society , vol.28 , Issue.2-3 , pp. 97-126
    • Baxter, J.1    Chua, W.F.2
  • 6
    • 3042597525 scopus 로고    scopus 로고
    • Organizational routines: a review of the literature
    • Becker M.C. Organizational routines: a review of the literature. Industrial and Corporate Change 13 4 (2004) 643-677
    • (2004) Industrial and Corporate Change , vol.13 , Issue.4 , pp. 643-677
    • Becker, M.C.1
  • 8
    • 0001513425 scopus 로고    scopus 로고
    • Why shared meanings have no place in structuration theory: a reply to Scapens and Macintosh
    • Boland Jr. R.J. Why shared meanings have no place in structuration theory: a reply to Scapens and Macintosh. Accounting, Organizations and Society 21 7/8 (1996) 691-697
    • (1996) Accounting, Organizations and Society , vol.21 , Issue.7-8 , pp. 691-697
    • Boland Jr., R.J.1
  • 9
    • 0002205062 scopus 로고    scopus 로고
    • Conceptualizing management accounting change: an institutional framework
    • Burns J., and Scapens R.W. Conceptualizing management accounting change: an institutional framework. Management Accounting Research 11 1 (2000) 3-25
    • (2000) Management Accounting Research , vol.11 , Issue.1 , pp. 3-25
    • Burns, J.1    Scapens, R.W.2
  • 10
    • 0035649666 scopus 로고    scopus 로고
    • The power of accounting: a field study of local financial management in a police force
    • Collier P.M. The power of accounting: a field study of local financial management in a police force. Management Accounting Research 12 4 (2001) 465-486
    • (2001) Management Accounting Research , vol.12 , Issue.4 , pp. 465-486
    • Collier, P.M.1
  • 11
    • 17244368773 scopus 로고    scopus 로고
    • A structuration analysis of accounting systems and systems of accountability in the privatised gas industry
    • Conrad L. A structuration analysis of accounting systems and systems of accountability in the privatised gas industry. Critical Perspectives on Accounting 16 1 (2005) 1-26
    • (2005) Critical Perspectives on Accounting , vol.16 , Issue.1 , pp. 1-26
    • Conrad, L.1
  • 12
    • 85055761285 scopus 로고
    • The two sociologies
    • Dawe A. The two sociologies. British Journal of Sociology 21 2 (1970) 207-218
    • (1970) British Journal of Sociology , vol.21 , Issue.2 , pp. 207-218
    • Dawe, A.1
  • 13
    • 84986170709 scopus 로고    scopus 로고
    • The making and remaking of organization context-duality and the institutionalization process
    • Dillard J.F., Rigsby J.T., and Goodman C. The making and remaking of organization context-duality and the institutionalization process. Accounting, Auditing & Accountability Journal 17 4 (2004) 506-542
    • (2004) Accounting, Auditing & Accountability Journal , vol.17 , Issue.4 , pp. 506-542
    • Dillard, J.F.1    Rigsby, J.T.2    Goodman, C.3
  • 14
    • 0030671878 scopus 로고    scopus 로고
    • Structure and agency in an institutionalized setting: the application and social transformation of controls in the big six
    • Dirsmith M.W., Heian J.B., and Covaleski M.A. Structure and agency in an institutionalized setting: the application and social transformation of controls in the big six. Accounting, Organizations and Society 22 1 (1997) 1-27
    • (1997) Accounting, Organizations and Society , vol.22 , Issue.1 , pp. 1-27
    • Dirsmith, M.W.1    Heian, J.B.2    Covaleski, M.A.3
  • 17
    • 0002728008 scopus 로고
    • Agency, institution, and time-space analysis
    • Knorr-Cetina K., and Cicourel A.V. (Eds), Routledge and Kegan Paul, Boston
    • Giddens A. Agency, institution, and time-space analysis. In: Knorr-Cetina K., and Cicourel A.V. (Eds). Advances in social theory and methodology (1981), Routledge and Kegan Paul, Boston
    • (1981) Advances in social theory and methodology
    • Giddens, A.1
  • 20
    • 0000437716 scopus 로고    scopus 로고
    • Towards explaining stability in and around management accounting systems
    • Granlund M. Towards explaining stability in and around management accounting systems. Management Accounting Research 12 2 (2001) 141-166
    • (2001) Management Accounting Research , vol.12 , Issue.2 , pp. 141-166
    • Granlund, M.1
  • 21
    • 14544268601 scopus 로고    scopus 로고
    • Stocks of knowledge, simplification and unintended consequences: the persistence of post-war accounting practices in UK agriculture
    • Jack L. Stocks of knowledge, simplification and unintended consequences: the persistence of post-war accounting practices in UK agriculture. Management Accounting Research 16 1 (2005) 59-79
    • (2005) Management Accounting Research , vol.16 , Issue.1 , pp. 59-79
    • Jack, L.1
  • 22
    • 84928454519 scopus 로고
    • Giddens' theory of structuration: introductory remarks on a sociological transformation of the philosophy of praxis
    • Joas H. Giddens' theory of structuration: introductory remarks on a sociological transformation of the philosophy of praxis. International Sociology 2 1 (1987) 13-26
    • (1987) International Sociology , vol.2 , Issue.1 , pp. 13-26
    • Joas, H.1
  • 25
    • 33846873021 scopus 로고    scopus 로고
    • Management accounting change and stability: loosely coupled rules and routines in action
    • Lukka K. Management accounting change and stability: loosely coupled rules and routines in action. Management Accounting Research 18 1 (2007) 76-101
    • (2007) Management Accounting Research , vol.18 , Issue.1 , pp. 76-101
    • Lukka, K.1
  • 28
    • 84977331638 scopus 로고
    • Restructuring structuration theory
    • Mouzelis N. Restructuring structuration theory. Sociological Review 37 (1989) 613-635
    • (1989) Sociological Review , vol.37 , pp. 613-635
    • Mouzelis, N.1
  • 29
    • 84937324820 scopus 로고    scopus 로고
    • Open University Press, Philadelphia
    • Parker J. Structuration (2000), Open University Press, Philadelphia
    • (2000) Structuration
    • Parker, J.1
  • 31
    • 76649138204 scopus 로고    scopus 로고
    • Key issues in organizational identity and identification theory
    • Ravasi D., and Rekom J. Key issues in organizational identity and identification theory. Corporate Reputation Review 6 2 (2003) 118-132
    • (2003) Corporate Reputation Review , vol.6 , Issue.2 , pp. 118-132
    • Ravasi, D.1    Rekom, J.2
  • 32
    • 0000798211 scopus 로고
    • Accounting systems and systems of accountability-understanding accounting practices in their organisational contexts
    • Roberts J., and Scapens R.W. Accounting systems and systems of accountability-understanding accounting practices in their organisational contexts. Accounting, Organizations and Society 10 4 (1985) 443-456
    • (1985) Accounting, Organizations and Society , vol.10 , Issue.4 , pp. 443-456
    • Roberts, J.1    Scapens, R.W.2
  • 33
    • 0030268644 scopus 로고    scopus 로고
    • Structure and agency in management accounting: a response to Boland's interpretive act
    • Scapens R.W., and Macintosh N.B. Structure and agency in management accounting: a response to Boland's interpretive act. Accounting, Organizations and Society 21 7/8 (1996) 675-690
    • (1996) Accounting, Organizations and Society , vol.21 , Issue.7-8 , pp. 675-690
    • Scapens, R.W.1    Macintosh, N.B.2
  • 34
    • 44949268590 scopus 로고
    • Accounting and control: a case study of resistance to accounting change
    • Scapens R.W., and Roberts J. Accounting and control: a case study of resistance to accounting change. Management Accounting Research 4 1 (1993) 1-32
    • (1993) Management Accounting Research , vol.4 , Issue.1 , pp. 1-32
    • Scapens, R.W.1    Roberts, J.2
  • 35
    • 0346499074 scopus 로고    scopus 로고
    • Disembedding the supply chain: institutionalized reflexivity and inter-firm accounting
    • Seal W., Berry A., and Cullen J. Disembedding the supply chain: institutionalized reflexivity and inter-firm accounting. Accounting, Organizations and Society 29 1 (2004) 73-92
    • (2004) Accounting, Organizations and Society , vol.29 , Issue.1 , pp. 73-92
    • Seal, W.1    Berry, A.2    Cullen, J.3
  • 36
    • 0002902691 scopus 로고
    • A theory of structure: duality, agency and transformation
    • Sewell W.H. A theory of structure: duality, agency and transformation. The American Journal of Sociology 98 1 (1992) 1-29
    • (1992) The American Journal of Sociology , vol.98 , Issue.1 , pp. 1-29
    • Sewell, W.H.1
  • 37
    • 0036623260 scopus 로고    scopus 로고
    • ABC and organizational change: an institutional perspective
    • Soin K., Seal W., and Cullen J. ABC and organizational change: an institutional perspective. Management Accounting Research 13 2 (2002) 249-271
    • (2002) Management Accounting Research , vol.13 , Issue.2 , pp. 249-271
    • Soin, K.1    Seal, W.2    Cullen, J.3
  • 39
    • 84970109487 scopus 로고
    • Duality of structure: some critical issues
    • Urry J. Duality of structure: some critical issues. Theory, Culture and Society 1 2 (1982) 100-106
    • (1982) Theory, Culture and Society , vol.1 , Issue.2 , pp. 100-106
    • Urry, J.1
  • 40
    • 84981475909 scopus 로고
    • Unconscious sources of motivation in the theory of the subject: an exploration and critique of Giddens' dualistic model of action and personality
    • Willmott H.C. Unconscious sources of motivation in the theory of the subject: an exploration and critique of Giddens' dualistic model of action and personality. Journal for the Theory of Sociological Behaviour 16 1 (1986) 105-121
    • (1986) Journal for the Theory of Sociological Behaviour , vol.16 , Issue.1 , pp. 105-121
    • Willmott, H.C.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.