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A structuration theory perspective on the interplay between strategy and accounting: Unpacking social continuity and transformation
rebro University School of Business, SE-701 82 Örebro, Sweden.
rebro University School of Business, SE-701 82 Örebro, Sweden.
University of Exeter Business School, Streatham Court, Streatham Campus, University of Exeter, Exeter EX4 4ST, Devon, UK, United Kingdom.
2017 (English)In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955Article in journal (Refereed) Published
Abstract [en]

Anthony Giddens is generally considered one of the most prominent sociologists of modern time. In this paper, we draw upon a micro-process case study to explore how his theory of structuration (ST) can be used to analyze the interplay between strategy and accounting in day-to-day-organizational life. In short, we find that strategizing and accounting should not be viewed as two separate practices, but rather as two aspects of one and the same practice, which form and feed each other in a recursive manner over time. Based on these findings, we also elaborate on how ST may be usefully applied to understand continuity and transformation of strategizing practices more generally. An overall conclusion is that ST not only provides a strong and consistent ontological framework for theorizing about these practices, but also offers a rich conceptual toolbox which can be usefully applied to better understand how and why structural continuity and change may coexist and intermingle in daily organizational life.

Place, publisher, year, edition, pages
Academic Press , 2017.
Keywords [en]
Accounting, Continuity, Giddens, Strategy, Structuration theory, Transformation
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:mdh:diva-52158DOI: 10.1016/j.cpa.2017.03.007ISI: 000598802800006Scopus ID: 2-s2.0-85048737653OAI: oai:DiVA.org:mdh-52158DiVA, id: diva2:1484556
Available from: 2020-10-29 Created: 2020-10-29 Last updated: 2021-02-24Bibliographically approved

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Burns, John

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