scholarly journals Understanding political accountability in a strong structuration framework

2021 ◽  
Vol 34 (9) ◽  
pp. 80-103
Author(s):  
Jean Claude Mutiganda ◽  
Janne T. Järvinen
Keyword(s):  
Field Research ◽  
Structuration Theory ◽  
Decision Makers ◽  
Political Accountability ◽  
Public Officials ◽  
Political Decision ◽  
Content Type ◽  
Strategic Approach ◽  
Strong Structuration Theory ◽  
Strong Structuration

PurposeResearch 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.Design/methodology/approachWe 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.FindingsAccountability 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.Research limitations/implicationsThe field research and interpretation of the data were limited to the organisation analysed; however, the theoretical arguments allow for analytical generalisations.Practical implicationsThe research demonstrates how public officials and political decision-makers can eventually adopt a strategic approach when faced with irresistible change in external structures.Social implicationsThe research demonstrates how public officials and political decision-makers can eventually adopt a strategic approach when faced with irresistible changes in external structures.Originality/valueThe study locates political accountability in the context of strong structuration theory and discusses how it is redefined by external structures.

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.

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.

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 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 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.

Circuits of power and accountability during institutionalisation of competitive tendering in public sector organisations

2014 ◽  
Vol 11 (2) ◽  
pp. 129-145 ◽  
Author(s):  
Jean Claude Mutiganda
Keyword(s):  
Public Sector ◽  
Field Research ◽  
Decision Makers ◽  
Public Health Care ◽  
Public Officials ◽  
Content Type ◽  
Competitive Tendering ◽  
And Control

Purpose – This study aims to analyse the role of circuits of power in institutionalising competitive tendering in public sector organisations and effects on accountability among public decision makers. Design/methodology/approach – The study used intensive field research data based on interviews, meeting observations and document analysis in a city, referred to as Sunset City, in Finland from 2008 to 2013. Findings – The relationship between institutionalisation of competitive tendering and accountability for total costs of public services depends on how public officials use management accounting and control systems to limit procurement risks and how political decision makers hold public officials to account. This study uses the concept of organisational outflanking within the circuits of power to analyse and explain the finding of ceremonial accountability. Research limitations/implications – Empirical findings cannot be generalised to other situations, but the theoretical framework used in this study can be applied elsewhere. Practical implications – It is advisable to avoid institutionalising macro-institutional market-based mechanisms, such as open competitive tendering in public health care organisations and municipalities in the EU, the consequences of which in terms of total costs, quality of services and accountability among organisational actors at local levels cannot be foreseen, minimised or controlled. Originality/value – This study uses the framework of circuits of power to extend the Burns and Scapens institutional framework to accountability for using public funds in outsourcing services during the ongoing financial crisis.

scholarly journals Theorising strategic investment decision-making using strong structuration theory

2016 ◽  
Vol 29 (7) ◽  
pp. 1177-1203 ◽  
Author(s):  
Elaine Pamela Harris ◽  
Deryl Northcott ◽  
Moataz Moamen Elmassri ◽  
Jari Huikku
Keyword(s):  
Decision Making ◽  
Case Studies ◽  
Investment Decision ◽  
Structuration Theory ◽  
Strategic Investment ◽  
Content Type ◽  
Investment Decision Making ◽  
Strong Structuration Theory ◽  
Strong Structuration

Purpose In the field of strategic investment decision making (SIDM) a body of research has grown up via international case studies and organisation-based fieldwork. However, there has been little systematic theorisation around SIDM processes and practices. The purpose of this paper is to show how strong structuration theory (SST) can be employed to guide how future SIDM studies are conducted and theorised. Design/methodology/approach The authors draw upon the concepts from SST to reanalyse prior empirically based work. The authors apply SST-informed analysis to four SIDM case studies selected from the total of 18 published over the period 1970-2016 to explore the utility of SST compared with other approaches. Findings The analysis highlights the role of agents’ knowledgeability and position-practice relations in SIDM, which has largely been neglected by prior studies. The authors demonstrate the potential of SST to inform meso-level theorising by applying it to four published case studies. Whilst the authors argue for the adoption of SST, the authors also identify key methodological and conceptual issues in using SST in SIDM research. Research limitations/implications The examples and recommendations could assist management accounting researchers, particularly those engaged in case studies and organisational fieldwork, to build knowledge via the improved comparison, integration and theorisation of cases undertaken by different researchers in different contexts. Originality/value The authors offer a bridge between SST concepts and case study evidence for theorising, carrying out and analysing case study and field research on SIDM.

Accounting and new product development

2018 ◽  
Vol 15 (2) ◽  
pp. 251-279 ◽  
Author(s):  
Orla Feeney ◽  
Bernard Pierce
Keyword(s):  
Product Development ◽  
New Product Development ◽  
Accounting Information ◽  
Structuration Theory ◽  
New Product ◽  
Steering Committee ◽  
Content Type ◽  
Complex Interactions ◽  
Strong Structuration Theory ◽  
Strong Structuration

PurposeThe traditional view of accounting as something that constrains innovation and conflicts with creativity is giving way to a more contemporary belief that accounting can enable innovation and support the innovative process. This paper aims to examine this evolving relationship between accounting and new product development (NPD) by exploring how interactions between NPD participants at various stages of the NPD process help to achieve the appropriate balance between firmness and flexibility which is necessary for NPD success.Design/methodology/approachA case study method is adopted. Strong structuration theory (SST) is used to examine the complex interactions that take place between managers at various stages in the NPD process, while the concept of minimal structures is drawn upon to explore how these interactions influence the role of accounting in NPD and help to achieve the desired balance between firmness and flexibility.FindingsThe findings of the study reveal that the use of accounting information in NPD is not necessarily prescriptive or normative but is embedded in the everyday interactions taking place throughout the organisation. Formal accounting information, which could be characterised as “push” information, is prepared and presented by the accountant as a formal requirement of NPD, where it is relied upon by the NPD Steering Committee to make stage-gate decisions in the latter stages of the process. This formal accounting information supports the technical structures within the minimal structures framework. Informal accounting information, which could be characterised as “pull” information, is prepared and used by the NPD team to make decisions from the early stages of NPD, often before the formal process has even begun. This information is regarded as a language or given understanding, and is often not even recognised as accounting information by those using it. This type of internalised language formulates the social structures discussed within the minimal structures framework. Together, the formal and informal use of accounting information, and the interactions implicated therein, provides the organisation with the appropriate balance of firmness and flexibility required to effectively govern the NPD process.Originality/valueThe paper contributes to accounting and innovation literature by using SST and minimal structures to explore interpersonal interactions in an NPD context.

Recursive approaches to technology adoption, families, and the life course: actor network theory and strong structuration theory

2018 ◽  
pp. 41-58 ◽  
Author(s):  
Geoffrey Mead ◽  
Barbara Barbosa Neves
Keyword(s):  
Technology Adoption ◽  
Life Course ◽  
Network Theory ◽  
Technology Use ◽  
Structuration Theory ◽  
Actor Network Theory ◽  
Actor Network ◽  
Strong Structuration Theory ◽  
Strong Structuration ◽  
The Life Course

This chapter examines two recursive approaches to the study of technology adoption within families and the life course: actor network theory (ANT) and strong structuration theory (SST). These recursive approaches explain the reciprocal relationship between social structure and agency in the context of technology use over time. ANT rejects any dualism between technology and society, whereas SST combines structure, agency, and context to offer a comprehensive analysis of users, technologies, and their situational dimensions. The chapter first provides an overview of the theoretical commitments ANT and SST entail for the researcher before discussing the ways in which each has been, and can be, applied in the domains of family and life course studies. It also presents two case studies to illustrate the opportunities and challenges that both recursive approaches bring with them in framing and explaining relationships between technology use, family life, and life transitions.

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