Management Accounting Research and Structuration Theory: A Critical Realist Critique

Journal of Critical Realism 14 (5):485-507 (2015)
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Abstract

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

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Citations of this work

Critical realism and economic anthropology.John Harvey, Andrew Smith & David Golightly - 2017 - Journal of Critical Realism 16 (5):431-450.

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Being human: the problem of agency.Margaret Scotford Archer - 2000 - New York: Cambridge University Press.
New Rules of Sociological Method.Anthony Giddens - 1978 - Zeitschrift für Philosophische Forschung 32 (2):317-320.
A contemporary critique of historical materialism.Anthony Giddens - 1981 - Stanford, Calif.: Stanford University Press.

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