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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.

The aim of this paper is to present a reinforced version of structuration theory, known as strong structuration theory, set out in Stones as a disciplined approach to qualitative case study research in the organization, management and accounting fields. This framework challenges the belief held by certain critics that structuration theory cannot be used in substantive empirical research but is only a sensitising device or analytical tool.

A conceptual discussion is the approach of the paper.

The key concepts of strong structuration theory are outlined and then put in the context first of two attempts to apply the framework to empirical research and second of two recent papers which address theoretically informed qualitative research and the use of structuration theory in IT studies.

There are some limitations of this paper. The framework offered was not used to set the original research questions in the two case studies employed as these cases were conducted before the publication of Stones' book in 2005. Also, as weaknesses in the framework can best be assessed using empirical findings, a full evaluation cannot be carried out until such research is undertaken.

This paper draws on recent research and thinking in sociology that have yet to be brought into case studies in the fields of accounting and management in particular.

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.

The purpose of this paper is to explore qualitative methodologies appropriate to a research project investigating the boundaries and scope of the information profession, with specific reference to the skills/knowledge base and concepts of “professionalism”.

Reviewed and critically evaluated here are social theory frameworks, focusing particularly on Structuration theory.

Strong Structuration Theory either singly or in combination with Social Identity Theory, appears to offer a sound methodology to explore concepts of change, conflict and professional identity, from both micro and macro perspectives.

Strong Structuration Theory stands as a powerful tool in discovering reconstituted “boundaries along which professions can build new strategies of legitimisation” and remake themselves.

This review provides a critical evaluation of some of the current methodologies available to help define professional expertise.

The purpose of this paper is to utilize the three abstract-concrete levels of ontology of strong structuration theory (strong ST) to examine how, and to what extent, was the development of carbon accounting frameworks at the policy, industry, and organizational levels enabled by external structures as conditions of action, that is, what was the nature of active agency within a field of position-practice relations that led to the development of these frameworks.

A case study was undertaken drawing upon interviews that were undertaken between 2008 and 2011 at the industry and organizational levels as well as documentary evidence relating to carbon accounting policy development at the macro, or policy level.

The parliamentary committee hearings into the development of the carbon price legislation represented fields of position-practice relationships which highlighted the interplay of the internal structures, capabilities and the roles of both power and trust of the agent(s)-in-focus. A meso-level analysis of the Victorian water industry highlighted how it was able to mediate the exercise of power by the macro level through the early adoption of carbon accounting frameworks. At the ontic or micro level of the individual water business, the development of a greenhouse strategy was also the outcome of position-practice relationships which highlighted the interplay of the internal structures and dispositions of the agent(s)-in-focus. The position-practice relationships at both the industry and organizational level were characterized by both soft power and trust.

Future research could investigate how the withdrawal of the carbon pricing mechanism in Australia has affected the development of carbon accounting practices whilst overseas research could examine the extent to which carbon accounting frameworks were the outcome of position-practice relationships.

Given the global significance of carbon accounting, this paper provides an overview as to how the early adoption of voluntary carbon accounting practices resulted in a reduction in carbon emissions within the water industry and therefore limited its liability for the carbon price.

This paper illustrates how the strong ST ontological concept of position-practices can be utilized at the macro, meso, and ontic levels and how these relationships mediated the impact of the carbon price upon both the water industry and the individual water business.

Theorizing in the extant sustainability assurance literature is limited. This paper aims to identify apposite organizational theories from related fields which scholars could apply to sustainability assurance research. Through the introduction of theoretical perspectives new to the field, the authors seek to extend current research.

A literature review was undertaken and papers using theory to examine research questions concerned with sustainability assurance and business sustainability issues more broadly were categorized by theory and sub area of focus. The authors then considered how organizational theories used in other areas of business sustainability research might augment the current paucity of theorizing applied in sustainability assurance research, thereby opening up new research possibilities.

The review identified gaps in current theorizing in sustainability assurance research and theoretical frameworks which have the potential to augment research avenues in sustainability assurance, enhance the way researchers interpret their data and increase the understanding of sustainability assurance decisions.

Innovation in sustainability assurance research may lead to developments in sustainability assurance practice, which enhances the credibility of sustainability reports. It will inform ongoing debate regarding whether sustainability assurance should be mandatory, whether a specific reporting format and level of assurance should be prescribed, how the practice can be developed and whether alternatives to enhancing the credibility of sustainability reports need to be found.

Enhanced theorizing may shed light on whether sustainability assurance enhances the credibility of sustainability disclosures and whether it leads, or fails to lead, to real improvements in preparers' sustainability-related practices.

By identifying theories which could be applied to sustainability assurance research, this paper facilitates the development of new avenues of research and new ways of interpreting data from the field.

The purpose of this paper is to discuss the interdisciplinary use of strong structuration theory and consider the impact of this for accounting research. The paper also provides an overview of the contributions advanced by the other papers in this special issue of Accounting, Auditing and Accountability Journal (AAAJ).

This paper draws together and identifies key issues and themes related to the rapidly evolving interdisciplinary use of strong structuration theory and considers the relevance of these issues to accounting research.

The paper highlights that there is a growing use of strong structuration theory in a number of disciplines, such as in healthcare, learning studies, management, migration studies and childcare as well as in accounting. Within the accounting discipline, whilst the interest began in management accounting and control, there are ongoing studies of the not-for-profit sector, social and environmental accounting, financial reporting standards and audit. Using strong structuration theory, researchers are more interested in the people (individually or collectively) and their analysis of their conduct and context. They are moving forwards from an overly static use of the quadripartite framework to a more dynamic approach that also includes the other important central elements of strong structuration that focus on the issue of agency in situ rather than on structure cut off from agency.

The paper provides important insights into emerging issues and developments in strong structuration theory that have clear relevance to accounting research and practice as well as other disciplines.

This paper, and other contributions to this special issue of AAAJ, provide a basis and a research agenda for accounting scholars seeking to undertake empirical research using Stones’ strong structuration theory.

The purpose of this paper is to explore the role of accounting information in new product development (NPD) using Strong Structuration Theory. NPD is a complex social action involving a wide range of different actors and clusters of actors. Strong Structuration Theory allows the authors to take a broad view of this social system in order to develop a complete picture of the clusters of actors involved, to comprehensively examine the relevant structures, both internal and external, and to understand how these are formed, reformed or modified through the actions of agents.

A field study of the manufacturing division of a large group was conducted which explored how managers use accounting information during NPD. Examining how these managers draw upon their conjuncturally specific structures of signification, legitimation and domination, and how these are affected by their external structural conditions and their general dispositional frames of meaning, allowed the authors to develop an in-depth understanding of the managers’ behaviour during NPD.

These findings suggest that the managers’ use of accounting information is determined as much by the subjective nature of the managers themselves as it is by the objective characteristics of the structures with which they interact. By using Stones’ composite research strategy, which encourages the authors to conceive of internal structures as always looking outwards and external structures as always looking inwards, the findings help the authors to understand the “connecting tissue” between the different elements of the quadripartite of structuration which has been lacking in previous research in the area. This understanding of the connecting tissue between structures was facilitated by the micro-analysis of six managers within a given conjuncture. Using the concept of the agent-in-focus as a tool with which to switch lenses from manager to manager acknowledged the web-like interdependencies between different processes of structuration. This allowed an exploration of the relationships between the various agents and structures.

This study contributes to the understanding of Stones’ Strong Structuration Theory at both an ontological and methodological level by operationalising Stones’ model in a case study setting.

The purpose of this paper is to provide insights into the importance of accountants’ networks inside organisations, the parties who comprise those networks and how accountants go about building and maintaining their networks. It also illustrates the use of strong structuration theory, which specifically considers the networks that surround agents. The theoretical discussion highlights the significance of communication as agency in the context of accounting practice through a strong structuration perspective.

A qualitative approach to the inquiry was adopted. Interviews were conducted with 30 Australian accountants from 22 not-for-profit organisations. A thematic approach was used to analyse the transcripts. Structuration theory, supplemented by strong structuration, informed the study.

The interviewees attested to the importance of communication and developing networks within their organisations. They actively sought to expand and enhance their networks. The accountants played a pivotal role in networks and they pursued both horizontal and vertical relations. The accountants’ knowledge of organisational positions and perceptions of their own roles were used strategically in attempts to alter the internal structures of networked others.

The interviewed accountants worked in not-for-profit organisations and this may influence the findings. Future research might consider accountants working in for-profit organisations. The study provides insights into strategies to develop intra-organisational networks.

The study contributes to the meagre literature regarding accountants’ networks within organisations. It provides insights that may assist accountants in enhancing their own networks. Although structuration theory is well-established in accounting research, the enrichments offered by strong structuration are illustrated in this study.

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.