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

Englund, Hans; Gerdin, Jonas

doi:10.1016/j.cpa.2007.06.004

Cited by 71 publications

(90 citation statements)

References 33 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…'Adaptive Structuration Theory' developed by DeSanctics and Poole, 1994, and the idea of 'Duality of Technology' launched by Orlikowski, 1992). There are also excellent examples in the organization science literature where scholars such as Barley (1986) and Barley and Tolbert (1997) have sought bring the literature forward through advancements in research method and analysis (see also Englund & Gerdin, 2008).…”

Section: Discussion and Directions For Future Researchmentioning

confidence: 99%

“…the extent to which individual papers explicitly build on and synthesize the previous literature, we see that very few papers (13%) cite 10 or more previous works (e.g. Englund & Gerdin, 2008;Jack & Kholeif, 2008;Jayasinghe & Thomas, 2009). The table also shows that more than half of the papers published from 2001 and onwards cite five or less previous works.…”

Section: B Communication Structure Within the Ma Literaturementioning

confidence: 99%

“…Echoing the finding in Table 5 above, there is also a cluster of papers whose primary aim is to (critically) discuss how to understand and use ST within MA research (e.g. Boland, 1993Boland, , 1996Englund & Gerdin, 2008).…”

Section: B Communication Structure Within the Ma Literaturementioning

confidence: 99%

“…Indeed, a quarter of a century later, ST has become one of the most dominant 'sensitizing' approaches used to explore MA as organizational, social and political phenomena (Busco, 2009;Coad & Herbert, 2009;Englund & Gerdin, 2008). To date, the ST-informed MA literature consists of around 60 published articles, of which a large proportion has appeared during the last decade.…”

Section: Introductionmentioning

confidence: 99%

“…For example, some have covered only published works in one particular journal (Baxter & Chua, 2003); while others honed their investigation towards narrower aspects of the field, such as Ahrens and Chapman's (2006) focus on the notion of accountability, Meira et al's (2008) exploration of inter-firm relationships and management control systems, and Englund and Gerdin's (2008) focus on Giddens' notion of modalities as mediating concepts.…”

Section: Introductionmentioning

confidence: 99%

See 4 more Smart Citations

25 Years of Giddens in accounting research: Achievements, limitations and the future

Englund

Gerdin

Burns

2011

Accounting, Organizations and Society

Self Cite

117

115

View full text Add to dashboard Cite

Section: Discussion and Directions For Future Researchmentioning

confidence: 99%

Section: B Communication Structure Within the Ma Literaturementioning

confidence: 99%

Section: B Communication Structure Within the Ma Literaturementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

25 Years of Giddens in accounting research: Achievements, limitations and the future

Englund

Gerdin

Burns

2011

Accounting, Organizations and Society

Self Cite

117

115

View full text Add to dashboard Cite

The routinisation of management controls in software

Burns

Quinn

2011

J Manag Control

View full text Add to dashboard Cite

Our paper aims to explore management control as complex and intertwining process over time, rather than the (mainstream) fixation on rational, optimising tools for ensuring business success. We set out to contribute towards our understanding of why and how particular management controls evolve over time as they do. We discuss how the management control routines of one organisation emerged and reproduced (through software), and moved towards a situation of becoming accepted and generally unquestioned across much of the industry.The creativity and championing of one particular person was found to be especially important in this unfolding change process. Our case study illuminates how management control (software) routines can be an important carrier of organisational knowledge, both as an engine for continuity but also potentially as a catalyst for change. We capture this process by means of exploring the 'life-story' of a piece of software that is adopted in the corrugated container industry.

show abstract

The integration of risk into management control systems: towards a deeper understanding across multiple levels of analysis

Hiebl

2024

J Manag Control

View full text Add to dashboard Cite

The integration of risk into management control has recently received increased attention in the management accounting and control literature. Much of this research has focused on the organizational and individual actor level. However, some studies suggest that the integration of risk into the organizational control package may equally be influenced by forces operating at other levels of analysis– including the economic and political level and the organizational field level. In this guest editorial for the special issue on “Courageous Risk Governance: Enabling Resilience, Autonomy, and New Thinking,” I therefore discuss how our collective understanding of the integration of risk into management control could be enhanced by research at multiple levels of analysis. The papers included in this special issue show that when this integration is successfully managed, organizations can achieve valuable outcomes, such as increased resilience. For both practitioners and academics, future research on such integration therefore seems fruitful and necessary. This article provides ideas for particularly relevant questions about this integration and for theories that can guide such research.

show abstract

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

Cited by 71 publications

References 33 publications

25 Years of Giddens in accounting research: Achievements, limitations and the future

25 Years of Giddens in accounting research: Achievements, limitations and the future

The routinisation of management controls in software

The integration of risk into management control systems: towards a deeper understanding across multiple levels of analysis

Contact Info

Product

Resources

About