scholarly journals Strong structuration theory in accounting research

2016 ◽  
Vol 29 (7) ◽  
pp. 1138-1144 ◽  
Author(s):  
Alan Coad ◽  
Lisa Jack ◽  
Ahmed Kholeif
Keyword(s):  
Financial Reporting ◽  
Structuration Theory ◽  
Environmental Accounting ◽  
The Other ◽  
Special Issue ◽  
Content Type ◽  
Accounting Research ◽  
Strong Structuration Theory ◽  
Strong Structuration ◽  
The Impact

Purpose 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). Design/methodology/approach 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. Findings 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. Research limitations/implications 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. Originality/value 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.

scholarly journals The past, the present and the future of accounting for human rights

2016 ◽  
Vol 29 (4) ◽  
pp. 526-541 ◽  
Author(s):  
Ken McPhail ◽  
John Ferguson
Keyword(s):  
Human Rights ◽  
The Other ◽  
Future Research ◽  
Special Issue ◽  
Content Type ◽  
Accounting Research ◽  
Business And Human Rights ◽  
Policy Domain ◽  
Guiding Principles ◽  
The Impact

Purpose – The purpose of this paper is to discuss a number of important recent developments in the area of business and human rights and considers the impact of these developments for accounting, assurance and reporting. Following the UN endorsement of the Guiding Principles on Business and Human Rights (the Guiding Principles) in June 2011, initiatives related to their implementation have advanced at a rapid pace. Despite the centrality of accounting, assurance and reporting to some of the key initiates – accounting research has, hitherto, lagged behind this growing momentum. In order to address this lacunae, this paper develops an agenda for future research in the area of accounting and human rights. In doing so, the paper provides an overview of the important contributions advanced by the other papers in this special issue of Accounting, Auditing and Accountability Journal (AAAJ). Design/methodology/approach – This paper draws together and identifies key issues and themes related to the rapidly evolving research and policy domain of business and human rights and considers the relevance of these issues to accounting research. Findings – The paper highlights the wide-ranging impact the Guiding Principles and other developments in business and human rights have for accounting practice and draws attention to potential areas of research for accounting scholars. In particular, the paper highlights the emergence of business and human rights due diligence requirements, including their management and reporting. Further, the paper draws attention to the development of business and human rights reporting and assurance practice – which, while still in its infancy, has gathered considerable momentum and support. Research limitations/implications – The paper provides important insights into emerging issues and developments in business and human rights that have clear relevance to accounting research and practice. Originality/value – This paper, and the other contributions to this special issue of AAAJ, provide a basis and a research agenda for accounting scholars seeking to undertake research in this significant and emerging field.

Understanding Jordanian corporate reporting regulation change using strong structuration theory

2018 ◽  
Vol 19 (4) ◽  
pp. 483-499
Author(s):  
Khaldoon Al-Htaybat
Keyword(s):  
Financial Reporting ◽  
Middle Eastern ◽  
Structuration Theory ◽  
Structured Interviews ◽  
Content Type ◽  
Financial Reporting Standards ◽  
Interpretive Study ◽  
Corporate Reporting ◽  
Strong Structuration Theory ◽  
Strong Structuration

Purpose 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. Design/methodology/approach 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. Findings 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. Research limitations/implications A limitation of this paper is the number of participants, which for future studies needs to be considered. Practical implications Reasons as to why new regulation is adopted are illustrated, which can support other countries seeking to do adopt new corporate reporting rules. Originality/value 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.

scholarly journals Structuration theory: reflections on its further potential for management accounting research

2015 ◽  
Vol 12 (2) ◽  
pp. 153-171 ◽  
Author(s):  
Alan Coad ◽  
Lisa Jack ◽  
Ahmed Othman Rashwan Kholeif
Keyword(s):  
Research Design ◽  
Management Accounting ◽  
Case Study Research ◽  
Structuration Theory ◽  
Content Type ◽  
Accounting Research ◽  
Clear Explanation ◽  
Strong Structuration Theory ◽  
Strong Structuration

Purpose – This paper aims to examine the potential of strong structuration theory in management accounting research. Design/methodology/approach – 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. Findings – 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. Research limitations/implications – 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. Originality/value – 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.

scholarly journals The impact of CEOs’ accounting backgrounds on earnings management and conservatism

2017 ◽  
Vol 10 (1) ◽  
pp. 4-24
Author(s):  
Nan Hu ◽  
Rong Huang ◽  
Xu Li ◽  
Ling Liu
Keyword(s):  
Earnings Management ◽  
Financial Reporting ◽  
Discretionary Accruals ◽  
Accounting Conservatism ◽  
Policy Implications ◽  
Good News ◽  
Content Type ◽  
Accounting Research ◽  
Significant Difference ◽  
The Impact

Purpose Existing literature in experimental accounting research suggests that accounting professionals and people with accounting backgrounds tend to have a lower level of moral reasoning and ethical development. Motivated by these findings, this paper aims to examine whether chief executive officers (CEOs) with accounting backgrounds have an impact on firms’ earnings management behavior and the level of accounting conservatism. Design/methodology/approach The authors classify CEOs into those with and without accounting backgrounds using BoardEx data. Using discretionary accruals from several different models, they do not find that CEOs with accounting backgrounds are more likely to engage in income-increasing accruals. However, the authors find that CEOs with accounting backgrounds exhibit lower levels of conservatism, proxied by C-scores and T-scores (Basu, 1997). This finding suggests that CEOs with accounting backgrounds recognize bad news more quickly than good news, consistent with the accounting principle of “anticipating all losses but anticipating no gains”. Findings The authors show that firms whose CEOs have accounting backgrounds exhibit lower levels of accounting conservatism. However, these firms do not exhibit higher levels of income-increasing discretionary accruals. This study documents the impact of CEOs’ educational backgrounds on firms’ accounting choices and confirms prior findings in experimental accounting research using large sample archival data. Originality/value This paper is the first study that investigates the impact of CEOs’ accounting backgrounds on firms’ financial reporting policy. The findings may have some policy implications. If accounting backgrounds of CEOs can make a significant difference on firms’ behavior, it is reasonable to make CEOs accountable for the quality of financial reporting. This paper is one of the first to empirically test inferences drawn by experimental accounting research. There has been a gap between archival and experimental accounting studies. The authors propose that interesting research questions can be addressed by filling in such a gap.

Strong structuration theory and accounting information: an empirical study

2016 ◽  
Vol 29 (7) ◽  
pp. 1152-1176 ◽  
Author(s):  
Orla Feeney ◽  
Bernard Pierce
Keyword(s):  
New Product Development ◽  
Social Action ◽  
Accounting Information ◽  
Structuration Theory ◽  
Research Strategy ◽  
Content Type ◽  
Internal Structures ◽  
Wide Range ◽  
Strong Structuration Theory ◽  
Strong Structuration

Purpose 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. Design/methodology/approach 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. Findings 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. Originality/value 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.

scholarly journals The bridge between ontological concepts and empirical evidence: an interview with Rob Stones

2016 ◽  
Vol 29 (7) ◽  
pp. 1145-1151 ◽  
Author(s):  
Rob Stones ◽  
Lisa Jack
Keyword(s):  
Empirical Research ◽  
Structuration Theory ◽  
Early Career ◽  
Content Type ◽  
Interdisciplinary Dialogue ◽  
Recorded Lecture ◽  
Research Workshop ◽  
The Status ◽  
Strong Structuration Theory ◽  
Strong Structuration

Purpose The purpose of this paper is to share interdisciplinary ideas about the purpose of social theory in empirical research. Design/methodology/approach The formal interview took place in front of an audience at the Strong Structuration Theory and Management Research workshop at IAE de Paris, Université Paris I Panthéon-Sorbonne, on 10 May 2016. A recording was made, transcribed, and then edited. Elements from a recorded lecture on the same day are also included. A conversational format is retained to enhance the sense of interdisciplinary dialogue that characterises the research project. Findings The use of SST as a conceptual methodology is explained, and the use of agent’s conduct and agent’s context analyses is elucidated providing pointers regarding how accounting research can be developed further by basing the analysis in an understanding of the status and adequacy of knowledge on which people act to produce and reproduce structure. Originality/value The value of the interview is to provide insights into the process of empirical research and conceptualisation, which are likely to be particularly helpful for early career researchers.

Measurement and assessment of accounting research, impact and engagement

2020 ◽  
Vol 33 (6) ◽  
pp. 1177-1192
Author(s):  
Brendan Thomas O'Connell ◽  
Paul De Lange ◽  
Ann Martin-Sardesai ◽  
Gloria Agyemang
Keyword(s):  
Lived Experience ◽  
Research Impact ◽  
The Other ◽  
Research Quality ◽  
Future Research ◽  
Research Assessment ◽  
Special Issue ◽  
Content Type ◽  
Accounting Research ◽  
Research Themes

PurposeThe purpose of this paper is to examine prominent issues and knowledge contributions from research exploring measurement and assessment of accounting research, impact and engagement. This paper also provides an overview of the other papers presented in this AAAJ Special Issue and draws from their findings to scope out future impactful research opportunities in this area.Design/methodology/approachConsists of a review and examination of the prior literature and the other papers published in this AAAJ Special Issue.FindingsThe paper identifies and summarises three key research themes in the extant literature: research productivity of accounting academics; the rise of the “Corporate University” and commodification of research; and, the benefits and limitations of Research Assessment Exercises. It draws upon work within these research themes to set out four broad areas for future impactful research.Research limitations/implicationsThe value of this paper rests with collating and synthesising several important research themes on the nature and impact of measurement and assessment of accounting research, impact and engagement, and in prompting future extensions of this work through setting out areas for further innovative research in the area.Practical implicationsThe research examined in this paper and the future research avenues proposed are highly relevant to university academics, administrators and regulators/policymakers. They also offer important insights into matters of accounting measurement, accountability, and control more generally.Originality/valueThis paper adds to vibrant existing streams of research in the area by bringing together authors from different areas of accounting research for this AAAJ Special Issue. In scoping out an agenda for impactful research in the nature and impact of measurement and assessment of accounting research, impact and engagement, this paper also draws attention to underexplored issues pertaining to areas such as the “lived experience” of academics in the corporatised university and envisioning what a future “optimal” system of measurement and assessment of research quality might look like?

scholarly journals Accountants’ proactivity in intra-organisational networks: a strong structuration perspective

2018 ◽  
Vol 31 (6) ◽  
pp. 1691-1719 ◽  
Author(s):  
Lyn Daff ◽  
Lisa Jack
Keyword(s):  
Design Methodology ◽  
Structuration Theory ◽  
Future Research ◽  
Content Type ◽  
For Profit ◽  
Accounting Practice ◽  
Not For Profit ◽  
Internal Structures ◽  
Strong Structuration Theory ◽  
Strong Structuration

Purpose 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. Design/methodology/approach 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. Findings 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. Research limitations/implications 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. Originality/value 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.

scholarly journals Accounts of nature and the nature of accounts

2017 ◽  
Vol 30 (7) ◽  
pp. 1426-1458 ◽  
Author(s):  
Shona Russell ◽  
Markus J. Milne ◽  
Colin Dey
Keyword(s):  
Social Science ◽  
Political Ecology ◽  
Social Activism ◽  
Academic Research ◽  
Environmental Accounting ◽  
Science Literature ◽  
Special Issue ◽  
Content Type ◽  
Accounting Research ◽  
Wide Range

Purpose The purpose of this paper is to review and synthesise academic research in environmental accounting and demonstrate its shortcomings. It provokes scholars to rethink their conceptions of “accounts” and “nature”, and alongside others in this AAAJ special issue, provides the basis for an agenda for theoretical and empirical research that begins to “ecologise” accounting. Design/methodology/approach Utilising a wide range of thought from accounting, geography, sociology, political ecology, nature writing and social activism, the paper provides an analysis and critique of key themes associated with 40 years research in environmental accounting. It then considers how that broad base of work in social science, particularly pragmatic sociology (e.g. Latour, Boltanksi and Thévenot), could contribute to reimagining an ecologically informed accounting. Findings Environmental accounting research overwhelmingly focuses on economic entities and their inputs and outputs. Conceptually, an “information throughput” model dominates. There is little or no environment in environmental accounting, and certainly no ecology. The papers in this AAAJ special issue contribute to these themes, and alongside social science literature, indicate significant opportunities for research to begin to overcome them. Research limitations/implications This paper outlines and encourages the advancement of ecological accounts and accountabilities drawing on conceptual resources across social sciences, arts and humanities. It identifies areas for research to develop its interdisciplinary potential to contribute to ecological sustainability and social justice. Originality/value How to “ecologise” accounting and conceptualise human and non-human entities has received little attention in accounting research. This paper and AAAJ special issue provides empirical, practical and theoretical material to advance further work.

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