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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.

This book chapter uses structuration theory and aims to study cross-sectoral collaborations for co-creating public value and their implications in terms of the role and the relationships of the public sector with the private and third sector.

Our research is exploratory and our main research question is: What are the modalities of structuration of cross-sectoral collaborations for co-creating public value? Our analysis is based on a multiple case study analyses conducted in the region of Trentino – South Tyrol (Italy), and it draws on primary and secondary data collected through six extensive semi-structured interviews and documentary analysis on about fifty organizations participating in six cross-sectoral collaborations. We found that the co-creation of public value led public organizations to structure cross-sectoral collaborations involving private and third-sector organizations, but preexistent structures of signification, domination, and legitimation hampered the public sector as a whole to fully democratically meta-govern the modalities of structuration.

The chapter provides insights for practice by highlighting the elements of structuration theory as a useful framework of analysis for decision-making of public managers involved in cross-sectoral collaborations. Research implications deal with using structuration theory and critical approaches at a macrolevel (e.g., the role of the public sector as a whole) within public management studies.

The purpose of this paper is to investigate how fairness evaluations are constructed in a B2B context.

This paper conducts a field study of Air Greenland and its internal and external customers based on strong structuration theory (Stones, 2005). The authors employ context and conduct analysis to analyze how fairness evaluations emerge across four levels of structuration.

The paper finds that fairness evaluations emerge as a result of the interaction between external institutional pressures, agents' internal structures, and situated reflection and outcomes. The construction of fairness evaluations was embedded in contradictory institutional structures, where groups of actors constructed different evaluations of fair profits, procedures and prices. Actors furthermore worked on changing position-practice relations which shifted relations, external structures and affected outcomes and fairness evaluations.

This paper offers a conceptualization of embedded agency as emerging across the four levels of structuration. This contributes to debates in strong structuration theory through conceptualizing and analyzing how actors may be both be constrained and oriented by structures while reflexively adapting structures across the four levels of structuration. The paper extends extant pricing fairness research by illustrating how actors' construction of fairness flexibly develop fairness evaluations while responding to legitimacy and societal demands, including the needs of particular customer groups.

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 demonstrate that training designers can, and should, account for organizational culture during training needs assessments.

Utilizing the approach and arguments in Giddens' structuration theory, the paper conceptually applies these tenets to training and development programs within organizations.

Within a typical analysis‐design‐develop‐implement‐evaluate (ADDIE) training model, relationships between organizational culture and each step of the training are conceptually available. Organizational culture shapes, influences, and redefines training programs which, in turn, shape, influence, and redefine organizational culture. Including a culture analysis within program planning will ultimately alleviate many of the problems that may arise during the implementation of a training and development program because of cultural resistance and/or clash of values between culture and training.

The argument provides an initial step for training designers and HRD professionals to begin researching the practicality and usefulness of including an organizational culture analysis within training programs. Future research regarding this relationship should consider using structuration theory as a tool for understanding the context, process, and breadth of reciprocity and influence between agents and the structures with which they interact.

The concepts discussed in the paper may very well provide insight into why some training and development programs either prosper or do not succeed.

The paper discusses a topic that has yet to be fully realized. Although organizational culture, as a phenomenon, has been widely researched, it has yet to reach its full potential in the human resource development and training and development literature and practice.

While the physical paths that goods traverse are being simplified, the capture, storage, processing and dissemination of information associated with logistics has become considerably more complex. Logistics researchers need to better understand the behavioral and managerial issues created by information technology implementation. The paper suggests that structuration theory, a research approach derived from sociology that has become well established in the study of information systems, can contribute to that understanding. This paper introduces logistics researchers to structuration theory as a useful theoretical framework that can help understand the relationship between technologies, the people who interpret them, and the patterns of use that stem from that interpretation.

Although place branding is increasingly popular in research as well as in local, regional and national political agendas, the theoretical foundations of the place branding discipline are still underdeveloped. By embracing the stream of identity-based studies, this paper aims to attempt to demonstrate that place brands can be usefully approached through an emphasis of their cultural traits and the practical connection between culture, identity and image.

In constructing its theoretical arguments, the paper challenges the place branding model propounded by Kavaratzis and Hatch (2013), and uses practices as units of analysis. The paper conducts a brief review of the principal tenets of practice theory(IES) and uses structuration theory as a theoretical device to demonstrate how this theory can provide a (still lacking) theoretical anchorage for the place branding process.

The usefulness of structuration theory for understanding the place branding process is analysed at both the strategic and tactical levels by means of two illustrative examples. Structuration theory proves to be a solid theory which links the constitutive elements of the place branding process, i.e. culture, identity and image, and to inspire further theoretical elaborations and empirical efforts grounded on this theory.

This is the first paper which uses practice theory(ies) in general and structuration theory in particular to explain the place branding process. The theoretical arguments advanced provide valuable guidance for further theoretical elaborations and empirical applications.

Institutional theory is becoming one of the dominant theoretical perspectives in organization theory and is increasingly being applied in accounting research to study the practice of accounting in organizations. However, most institutional theory research has adequately theorized neither the institutionalization process through which change takes place nor the socio‐political context of the institutional formations. We propose a social theory based framework for grounding and expanding institutional theory to more fully articulate institutionalization processes. Specifically, we incorporate institutional theory and structuration theory and draw on the work of Max Weber in developing a framework of the context and the processes associated with creating, adopting and discarding institutional practices. We propose that the expanded framework depicts the socio‐economic and political context better and more directly addresses the dynamics of enacting, embedding and changing organizational features and processes. Expanding the focus of the institutional theory based accounting research can facilitate a more comprehensive representation of accounting as the object of institutional practices as well as provide a better articulation of the role of accounting in the institutionalization process.

The purpose of this paper is to present adaptive culture structuration, a new approach for theorizing and analyzing culture change and for creating an “adaptive cultural structurated learning environment”.

Incorporating a case study in the financial sector the paper explores 12 employees' narrated accounts of living through a culture change initiative. A constructivist, interpretive, qualitative research study followed grounded theory principles. Organizational documentation provided secondary data. Semi structured interview data were analyzed using content analysis, constant comparison and theoretical sensitivity and were managed by ATLAS.ti software.

Three themes emerged: respondents' investment of self, accepting the culture change initiative and its values; employees' epistemic analyses of the embedded value promises including experiencing a critical incident that interrupted managers' enactment of values; employees' resulting “received practice” which represented the enacted (versus the espoused) values and was not visible to managers.

An adaptive culture structurated learning environment fosters a relationship of “negotiated practice” instead of “received practice” between managers and employees in the constitution of corporate culture change. In this space, employee interpretations and assessments, which may otherwise remain hidden from managers and thereby prevent workplace learning opportunities, can be drawn upon, shared meaning co-produced and psychological contract issues explained.

While much has been written on espoused culture change, this is the first theoretical model to examine the process from an employee perspective through an adaptive culture structurated lens.