Roberts, J.
Testing the limits of structuration theory in accounting research
(2013) Critical Perspectives on Accounting.
Abstract
In 1985 I published a paper in Accounting Organizations and Society with Bob Scapens titled ‘Accounting Systems and Systems of Accountability; understanding accounting practices in their organisational contexts’. The paper suggested the potential usefulness of Anthony Giddens’ structuration theory for efforts to understand accounting in its organisational contexts. Rather than engage in a further review of the use of structuration theory in accounting, this paper sets out to test our original proposition as to the usefulness of Giddens ideas for accounting research. I explore three points of possible criticism in the paper. That structuration theory does not take the ‘agency’ of accounting sufficiently seriously; that Foucault and Lacan allow us to get much closer to the ways in which accounting information works back upon human subjects; and that Giddens and accounting share a lack of ethics.
Author Keywords
Accountability; Actor network theory; Modalities of interaction; Structuration theory
DOI: 10.1016/j.cpa.2012.12.002
Foucault News 