John Roberts, Testing the limits of structuration theory in accounting research (2013) Critical Perspectives on Accounting., Volume 25, Issue 2, Pages 135-141 https://doi.org/10.1016/j.cpa.2012.12.002 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 …