Author(s):  
Anthony Moung Yin Chan ◽  
Paul Lo ◽  
Kong Ng

Our study covered the development and evolution of the management accounting system of a subsidiary company in a group. Our study was a longitudinal one starting from the incorporation of the company. We divided this period into five stages according to the major events happened, namely the formation of the company, the invoicing crisis, the conflict with parent company, the conflict with fellow subsidiaries, and the influence of the chief executive. In our analysis we applied the three dimensions of structure in the theory of structuration (i.e., signification, legitimation and domination). The structuration theory explained the emergence of certain phenomena and events that were not explained by traditional accounting theories. Many events in our study validated the core ideas of the structuration theory which composes of the concepts of structure, system and duality of structure. The phenomena suggested that structure was both the medium and outcome of the conduct it recursively organized. Other features of the theory, such as the dialectic of control and system contradiction, were also applicable


Standards have become widespread regulatory tools that promote global trade, innovation, efficiency, and quality. They contribute significantly to the creation of safe, reliable, and high-quality services and technologies to ensure human health, environmental protection, or information security. Yet intentional deviations from standards by organizations are often reported in many sectors, which can either contribute to or challenge the measures of safety and quality they are designed to safeguard. Why then, despite all potential consequences, do organizations choose to deviate from standards in one way or another? This book uses structuration theory—covering aspects of both structure and agency—to explore the organizational conditions and contradictions under which different types of deviance occur. It also provides empirical explanations for deviance in organizations that go beyond an understanding of individual misbehaviour where mainly a single person is held responsible. Case studies of software developing organizations illustrate insightful generalizations on standards as a mechanism of sensemaking, resource allocation, and sanctioning, and provide ground to rethink corporate responsibility when deviating from standards in the ‘audit society’.


2021 ◽  
pp. 089976402110345
Author(s):  
Alaina C. Zanin ◽  
Katrina N. Hanna ◽  
Laura V. Martinez

This study utilizes structuration theory to reveal how volunteer coaches in an all-female youth sport program describe barriers and agency to their organizational mission of athlete empowerment. The dataset in this ethnographic case study comes from volunteer coaching experiences within two youth sport teams. Ethnographic data included field notes from four volunteer coaches, collaborative interviews, archival organizational documents, as well as athlete and parent interviews. A qualitative analysis, informed by structuration theory, revealed specific legitimate, dominant, and symbolic structures that enabled and constrained volunteer and youth athlete empowerment within the teams. The analysis also revealed a process of mirroring empowerment, a novel theoretical concept, which describes how athletes reflected back their own empowerment to empower volunteer coaches. Theoretical and practical implications of the findings are discussed.


2021 ◽  
Vol 9 (1) ◽  
Author(s):  
Christin Achermann

AbstractThis article analyses how border guards as members of a state organisation shape the movement of non-nationals into the territory of a nation state. Based on ethnographic fieldwork on the Swiss Border Guard (SBG), it explores the rationalities—understood as stabilised ways of reasoning and acting—that characterise practices within this state organisation. Combining organisational and structuration theory with a street-level bureaucracy perspective allows for a differentiated analysis of the various facets of border guards’ everyday work. Four rationalities of border-control practices are identified and compared: security, humanitarian, cost-calculation, and pragmatic rationality. I argue that, by considering both the specific goals and imperatives of border control and the characteristics of street-level bureaucrats acting within a state organisation, these entangled logics explain the complex and incoherent social reality of border control. More generally, the results contribute to organisational theory by pointing to the importance of taking into account that multiple entangled rationalities structure the practices of an organisation’s members.


1997 ◽  
Vol 26 (1) ◽  
pp. 15-46 ◽  
Author(s):  
David Britain

ABSTRACTThis article reports on research carried out in the Fens in Eastern England, a region noted in the dialectological literature as the site of a number of important phonological transitions, most notably [] and [a – a:], which separate northern and southern varieties of British English. Recordings of 81 speakers from across the Fens were analyzed for the use of (ai), a particularly salient local variable. A “Canadian Raising” type of allophonic variation was found in the central Fenland: speakers in this area used raised onsets of (ai) before voiceless consonants but open onsets before voiced consonants, morpheme boundaries, and //. The article weighs a number of possible explanations for the emergence of this variation in the Fens. Based on compelling evidence from the demographic history of the area, it supports a view that such an allophonic distribution, previously thought not to be found in Britain, emerged as the result of dialect contact. The sociolinguistic process of koinéization that is commonly associated with post-contact speech communities (Trudgill 1986) is held responsible for the focusing of this allophonic variation from the input dialects of an initially mixed variety. The article concludes by suggesting a socially based explanatory model to account for the way that speakers implement processes of focusing and koinéization in areas of dialect contact. [English, dialects, contact, koiné, geographical linguistics, social networks, structuration theory)


2021 ◽  
pp. 109019812110038
Author(s):  
Natalie A. Blackburn ◽  
Willa Dong ◽  
Megan Threats ◽  
Megan Barry ◽  
Sara LeGrand ◽  
...  

Background Mobile health platforms can facilitate social support and address HIV (human immunodeficiency virus) stigma but pose challenges for intervention design and participant engagement. Giddens’s structuration theory, that individuals are shaped by—and shape—their communities through rules and resources that give them power to operate within these environments, provides a useful analytic framework for exploring these dynamic intervention spaces. Method Data were drawn from an online randomized controlled trial intervention (HealthMpowerment) for young Black men who have sex with men to reduce condomless anal intercourse. We applied a conversational analysis informed by structuration theory to 65 user-generated conversations that included stigma content. We aimed to understand how the interdependent relationship between the intervention space and participants’ contributions might contribute to behavior change. Results Thirty five intervention participants contributed to the analyzed conversations. Our analysis identified three types of conversational processes that may underlie behavior change: (1) Through intervention engagement, participants established norms and expectations that shaped their discussions; (2) participants used anecdotes and anonymity to reinforce norms; and (3) intervention staff members sought to improve engagement and build knowledge by initiating discussions and correcting misinformation, thus playing an integral role in the online community. Conclusions The lens of structuration theory usefully reveals potential behavior change mechanisms within the social interactions of an online intervention. Future design of these interventions to address HIV stigma should explicitly characterize the context in which individuals (study staff and participants) engage with one another in order to assess whether these processes are associated with improved intervention outcomes.


1995 ◽  
Vol 29 (2) ◽  
pp. 317-351 ◽  
Author(s):  
Jon Goss ◽  
Bruce Lindquist

This article applies the theory of structuration to international labor migration using case study material from the Philippines. It first provides a brief review of the functional and structural approaches to understanding labor migration and the theoretical impasse that has been created between them. It then reviews several attempts to resolve this impasse, including systems and networks approaches; these solutions are rejected on theoretical and empirical grounds. We suggest that migrant institutions may be a more appropriate mid-level concept than households or social networks to articulate various levels of analysis. We develop this concept in the context of the structuration theory of Anthony Giddens and attempt to apply this to the Philippines, concluding that this framework is eminently suited for further research on international labor migration.


2019 ◽  
Vol 3 (2) ◽  
pp. 10-25
Author(s):  
Casiavera

This study explains about PKH recipients’ strategy to accept the assistance and not to be graduated. This study used the qualitative approach using descriptive type. Informants are chosen based on purposive sampling technique while data collection applies observation technique and in-depth interview (loosely structured interview). It uses Structuration theory proposed by Anthony Giddens which focuses on duality relation between agent and structure.


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