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The purpose of this paper is to provide a commentary on “Structuration theory: reflections on its further potential for management accounting research”, a paper by Coad et al.

This paper presents, discusses and challenges the critique that Coad et al. direct towards the notion of a flat and local structuration ontology in management accounting research.

This paper offers a number of reflections upon Coad et al.’s key arguments against a flat and local structuration ontology in extant accounting research. Based on the authors’ understanding of such an ontology, they also elaborate on what they believe a flat and local structuration ontology “can do” and “cannot do” for accounting research. Overall, the authors agree with Coad et al. that there is indeed an ontological divide between their different views on a flat and local ontology; a divide largely related to whether researchers have an essentialist view on social phenomena. However, the authors believe that Coad et al. exaggerate how this ontological divide has affected, and may affect, future empirical management accounting research.

This paper expands the current understanding of a flat and local structuration ontology in management accounting research.

This paper aims to use Stones’ strong structuration theory (SST) that combines Giddens’ duality and Archer’s analytical dualism to deal with the paradox of embedded agency, focussing on resistance, in the budgeting literature. It also applies this framework to an illustrative case study that examines a failed attempt to implement performance-based budgeting (PBB) in the Egyptian Sales Tax Department (ESTD).

The authors have used SST as an analytical framework. Longitudinal case study data were collected from interviews, observations, discussions and documentary analysis and from publicly available reports and other media issued by the World Bank.

The SST framework identifies the circumstances in which middle managers as embedded agency have limited possibilities to change their dispositions to act and identify opportunities for emancipation in the wider social context in which they are embedded. The official explanation for the failure to implement PBB in Egypt was obstruction by middle managers. The findings of this study provide an alternative explanation to that published by the World Bank for the failure to institutionalise PBB in Egypt. It was found that the middle managers were the real supporters of PBB. Other parties and existing laws and regulations contributed to the failure of PBB.

As a practical implication of the study, the analysis presented here offers an alternative interpretation of the failure of the Egyptian project for monitoring and evaluation to that published by the World Bank. This case and similar cases may enhance the understanding of how and when monitoring and evaluation technologies should be introduced at the global level to manage conflicts of interest between agencies and beneficiaries.

This paper contributes to the extant management accounting literature on the use of ST in addressing the paradox of embedded agency in making or resisting structural change. It uses SST to integrate Giddens’ ST with critical realist theory, incorporating duality and dualism in a stronger model of structuration. The SST framework offers a means of analysing case studies that result from interactions and conjunctures between different groups of actors at different ontological levels. The paper also examines the issue of embedded agency in budgeting research using an illustrative case study from a developing country, Egypt.

This paper aims to examine the potential of strong structuration theory in management accounting research.

The paper explains how the ontological perspective of strong structuration theory extends the work of Giddens and explores how the perspective overcomes a number of the limitations of existing management accounting research based on structuration theory.

Strong structuration theory develops and extends the work of Giddens, providing greater insights into the role of agents, improves our understanding of the diffusion of accounting practices through organisational fields, adds to our knowledge of how artefacts are used in the production and reproduction of organisational life and improves research design.

Strong structuration theory provides clear guidance about management accounting case study research design, and suggests the potential for the accounting research community to engage more actively in debates about the development of structuration theory beyond the work of Giddens.

This paper provides a clear explanation of the ontology of strong structuration theory, its implications for research design and how it holds the potential to overcome many of the limitations of earlier management accounting studies deploying structuration theory.

Research was conducted to investigate whether, and how, political accountability might stabilise when agents are faced with profound changes in external structures such as competition laws and austerity policies.

We performed a field study from 2007 to 2015 in a regional hub in Finland and worked with data from document analysis, interviews and meeting observations. We have used embedded research design, where we apply methodological bracketing as well as composite sequence analysis for field research.

Accountability declined when irresistible external structures were the dominant influence on the unreflective actions of agents-in-focus. With time, however, the agents started acting critically by drawing on structures that could facilitate strategic actions to stabilise political accountability.

The field research and interpretation of the data were limited to the organisation analysed; however, the theoretical arguments allow for analytical generalisations.

The research demonstrates how public officials and political decision-makers can eventually adopt a strategic approach when faced with irresistible change in external structures.

The research demonstrates how public officials and political decision-makers can eventually adopt a strategic approach when faced with irresistible changes in external structures.

The study locates political accountability in the context of strong structuration theory and discusses how it is redefined by external structures.

The purpose of this paper is to investigate the change of the Jordanian corporate reporting requirements in 1998. The reasons as to why International Financial Reporting Standards (IFRS) were adopted in Jordan are outlined on the basis of strong structuration theory’s (SST) quadripartite structure.

This study is interpretive, as perceptions of the study’s participants are analysed regarding the adoption of IFRS in emerging economies. Semi-structured interviews were undertaken to collect Jordanian experts’ perceptions. The study uses elements of Stones’ strong structuration to illustrate and analyse the current study’s data.

The analysis illustrated that various elements pushed for the adoption of IFRS in Jordan – external structures that cause adoption of IFRS are the Gulf War and the immediate impact this had on Jordan. The internal structures seek to adopt new regulation in order to protect and support the Jordanian economy, which is part of agents-in-focus’ dispositions, and gain foreign direct investment. Agents-in-focus found that some corporations comprehended the needs of external investors, thus, sought to provide such information voluntarily.

A limitation of this paper is the number of participants, which for future studies needs to be considered.

Reasons as to why new regulation is adopted are illustrated, which can support other countries seeking to do adopt new corporate reporting rules.

This study contributes to the sparse body of studies using SST in financial accounting. It is also one of the few studies investigating the change of regulation and the reasons for this adoption in the Middle Eastern and Jordanian context, in an interpretive study.

Drawing on recent research, which recognises the situated nature of accounting practices, the purpose of this paper is to extend the Burns and Scapens (B&S) framework and to illustrate its potential for studying the situated nature of management accounting practices. The extended framework distinguishes field-level institutions (which the authors term broader institutions) and institutions within the organisation (which the authors term local institutions). To extend the B&S framework the authors draw on recent debates in institutional theory, both new institutional sociology, where the focus is now on the institutional logics perspective, and old institutional economics, where there has been debate about the relationship between institutions and actions.

While the B&S framework focussed on institutions within the organisation, the extended framework explicitly recognises institutions which extend beyond the boundaries of the organisation. It also recognises the way in which rationality and deliberation are related to human agency, as well as the power of specific individuals and/or groups to impose new rules. To illustrate the usefulness of the extended framework the research note draws on a recent study of performance measurement in the Accounting and Finance Groups of the Universities of Groningen and Manchester.

It is argued that local institutions within the organisation combine with the broader institutions to shape the forms of situated rationality which are applied by individuals and groups within the organisation. Different groups within an organisation (e.g. engineers and accountants) can have different forms of situated rationality, and contradictions in these forms of rationality can be a source of institutional change or resistance to change within the organisation, and can explain why accounting changes can by implemented in different ways in different organisations and also in different parts of the same organisation.

The extended framework will be useful for studying: (1) how situated rationalities evolve within an organisation, more specifically how they are shaped by both local and broader institutions; and (2) how prevailing situated rationalities shape the responses to accounting change.

Cities’ population growth goes in hand with the development of new technologies that are becoming the key factor of the Smart City (SC) concept. It allows the implementation of efficient management solutions, operation, and sustainable development of a city to face the challenges of urbanization and improve the services for the citizens and visitors.

The concept of the SC 5.0 was first presented in Svítek, Skobelev, and Kozhevnikov (2020), where the problems of the complexity of current cities due to rigid management processes, variety of infrastructure, and SC modules, systems, subsystems, and applications were described.

To prove the concept, several practical examples were developed to cover the topics: modeling in SCs, practical implementation of multiagent technologies, the approach of creating city ontology and the city knowledge base as the instrument of semantic interoperability, and visualization possibilities of Smart Evropská as a SC Testbed used for teaching purposes.

The new organizational structure is proposed based on knowledge graphs, and practical examples are shown. The applicability of knowledge graphs to be used in combination with data management platforms for monitoring SC key performance indicators (KPIs) and providing interoperability of services is presented.

Cities are defined by historical, geographical, sociological, cultural, economic and administrative aspects; each concept exposes different characteristics of cities as social structure and architecture from the others. The differentiating characteristics also form the identity of cities/settlements. While the physical fabric of cities makes it necessary to analyse in a morphological way, the ontological structure which is affective on the formation of this morphological structure and searches background of “existence” is seen as an unknown aspect of space. In fact, morphological and ontological space calls into being and affects each other. In this study, urban fabric changing with the existence of new dwelling types is accepted as a factor affecting the urban change. The ontology of the new one is investigated and the negation brought to the context is handled morphologically and sociologically. Konya is selected as site area; it is focused on Meram region as one of the main districts. Differentiating life conditions and the reasons of that is various in Meram regions like any other area; the existence of new dwelling typologies deteriorates the fabric pattern. This negative situation is investigated in this study not only morphologically but also sociologically because of different user profiles. In last 10-15 years, high rise buildings with security, private buildings with security, studio type dwelling applications started to exterminate the original one. Especially studio dwelling applications and designs disowning the social dimension have the potential of exterminating and changing the morphological and ontological sustainability of the neighbourhoods defined as sub-public area.

A grid information retrieval model has benefits for sharing resources and processing mass information, but cannot handle conceptual heterogeneity without integration of semantic information. The purpose of this research is to propose a concept‐based retrieval mechanism to catch the user's query intentions in a grid environment. This research re‐ranks documents over distributed data sources and evaluates performance based on the user judgment and processing time.

This research uses the ontology lookup service to build the concept set in the ontology and captures the user's query intentions as a means of query expansion for searching. The Globus toolkit is used to implement the grid service. The modification of the collection retrieval inference (CORI) algorithm is used for re‐ranking documents over distributed data sources.

The experiments demonstrate that this proposed approach successfully describes the user's query intentions evaluated by user judgment. For processing time, building a grid information retrieval model is a suitable strategy for the ontology‐based retrieval model.

Most current semantic grid models focus on construction of the semantic grid, and do not consider re‐ranking search results from distributed data sources. The significance of evaluation from the user's viewpoint is also ignored. This research proposes a method that captures the user's query intentions and re‐ranks documents in a grid based on the CORI algorithm. This proposed ontology‐based retrieval mechanism calculates the global relevance score of all documents in a grid and displays those documents with higher relevance to users.