1990-10-01, English, Article, Journal or magazine article, Poster, chart, other edition: Structuration theory in management accounting. Macintosh, Norman B.; Scapens, Robert W.

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Physical Description
  • chart Giddens' structuration framework.
  • chart Agency in structuration.
  • Magazine/​Journal article
Published
  • Elsevier Science Publishers, 1990 Oct
Language
  • English

Edition details

Title
  • Structuration theory in management accounting.
Appears In
  • Accounting, Organizations and Society, v15, no.n5, 1990 Oct, p455(23) (ISSN: 0361-3682)
Author
  • Macintosh, Norman B.
  • Scapens, Robert W.
Published
  • Elsevier Science Publishers, 1990 Oct
Physical Description
  • chart Giddens' structuration framework.
  • chart Agency in structuration.
  • Magazine/​Journal article
Subjects
Target Audience
  • Trade
Summary
  • Anthony Giddens' "structuration theory" has been proposed to be useful as a means of understanding the social context of management accounting within organizations. Structuration theory contains two main concepts, the "duality of structure" and "structuration" that elucidate the roles of management accounting systems in organizations. Structuration theory posits a duality of structure: organizations' social structures are constituted by both agency or human action and, simultaneously, are the medium of the constitution. Structuration theory synthesizes two opposed theories: the structuralist, which sees social life as determined by objective social structures; and the hermeneutical humanist, which sees social life as rooted in human activity. Giddens' structuralist theory can be valuable as a means of expanding accounting research beyond the technical to embrace social and political phenomena.
Notes
  • chart Giddens' structuration framework.
  • chart Agency in structuration.
Language
  • English
Database
  • Gale Academic OneFile
  • Gale General OneFile
  • Gale Expanded Academic
Identifier
  • 9550409

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Australian Catholic University. Australian Catholic University Library. Open to the public 990001000800402352; S 657 ACCO Periodical; Journal, magazine, other English
Central Queensland University. Rockhampton Campus Library. Open to the public vtls000078223; Held Periodical; Journal, magazine, other English
Deakin University. Deakin University Library. Open to the public (WaSeSS)ssj0000775; GLG v.1(1976)-10(1985) Periodical; Journal, magazine, other English
Edith Cowan University. Edith Cowan University Library. Open to the public Periodical; Journal, magazine, other English
Flinders University. Flinders University Central Library. Open to the public 9958148901771; 657.05 A174 Periodical; Journal, magazine, other English
James Cook University. Townsville Campus Library. Open to the public Vol. 1 - v. 31, no. 8; 1976 - Nov. 2006 Periodical; Journal, magazine, other English
Macquarie University. Macquarie University Library. Open to the public 99639710802171; HF5657 .A24; Vol. 1, no. 2/3 (1976) Periodical; Journal, magazine, other English
Monash University. Monash University Library. Open to the public 99962101751; 657.05 A172.8; v. 3, no. 1 (1978) to v. 25, no. 8 (Nov. 2000); OS; YOS-SER Periodical; Journal, magazine, other English
National Library of Australia. Open to the public 61558; S 657.05 ACC; Vol. 1, no. 1-v. 13, no. 6 (1976-1988) Periodical; Journal, magazine, other English
RMIT University. RMIT University Library. Open to the public 9913060780001341; PER 657 A1; Held in Storage. Request from <a href=http://www.rmit.edu.au/library/dds target=_blank>Document Delivery</a>; v. 7, no. 1 (1982)-v. 25, no. 8 (Nov. 2000) Periodical; Journal, magazine, other English
Southern Cross University. University Library Lismore. Open to the public 990020524250402368; Subject to licence conditions, 990001000800402368; P657.05 24; v.25(2000)-v.27(2002)-bound.; v.28:nos.1-3(2003),v.29:no.1(2004:Jan.)-v.32:no.5(2007:Aug.).; v.1(1976)-v.24(1999)-bound. Periodical; Journal, magazine, other English
The University of Melbourne. The University of Melbourne Library. Open to the public Ba P 657.05 ACCO; v.5-v.25; 1980-2000; lacks v.7,no.2, Online access. Available for document delivery - restrictions apply. Periodical; Journal, magazine, other English
The University of Sydney. University of Sydney Library. Open to the public Periodical; Journal, magazine, other English
University of Tasmania. Open to the public .b10670531; Cent ser v1-28;1976-2003 Periodical; Journal, magazine, other English
University of Western Australia. University of Western Australia Library. Open to the public 9946050102101; HELD; V. 1-26(1-2) ; 1976-2001 Periodical; Journal, magazine, other English
University of Wollongong. University of Wollongong Library. Open to the public .b10427880; held, Online access. Not available for document delivery Periodical; Journal, magazine, other English
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National Library of Australia. Open to the public 61558; S 657.05 ACC; Vol. 1, no. 1-v. 13, no. 6 (1976-1988) Periodical; Journal, magazine, other English
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Australian Catholic University. Australian Catholic University Library. Open to the public 990001000800402352; S 657 ACCO Periodical; Journal, magazine, other English
Macquarie University. Macquarie University Library. Open to the public 99639710802171; HF5657 .A24; Vol. 1, no. 2/3 (1976) Periodical; Journal, magazine, other English
Southern Cross University. University Library Lismore. Open to the public 990020524250402368; Subject to licence conditions, 990001000800402368; P657.05 24; v.25(2000)-v.27(2002)-bound.; v.28:nos.1-3(2003),v.29:no.1(2004:Jan.)-v.32:no.5(2007:Aug.).; v.1(1976)-v.24(1999)-bound. Periodical; Journal, magazine, other English
The University of Sydney. University of Sydney Library. Open to the public Periodical; Journal, magazine, other English
University of Wollongong. University of Wollongong Library. Open to the public .b10427880; held, Online access. Not available for document delivery Periodical; Journal, magazine, other English
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Central Queensland University. Rockhampton Campus Library. Open to the public vtls000078223; Held Periodical; Journal, magazine, other English
James Cook University. Townsville Campus Library. Open to the public Vol. 1 - v. 31, no. 8; 1976 - Nov. 2006 Periodical; Journal, magazine, other English
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Flinders University. Flinders University Central Library. Open to the public 9958148901771; 657.05 A174 Periodical; Journal, magazine, other English
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University of Tasmania. Open to the public .b10670531; Cent ser v1-28;1976-2003 Periodical; Journal, magazine, other English
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Deakin University. Deakin University Library. Open to the public (WaSeSS)ssj0000775; GLG v.1(1976)-10(1985) Periodical; Journal, magazine, other English
Monash University. Monash University Library. Open to the public 99962101751; 657.05 A172.8; v. 3, no. 1 (1978) to v. 25, no. 8 (Nov. 2000); OS; YOS-SER Periodical; Journal, magazine, other English
RMIT University. RMIT University Library. Open to the public 9913060780001341; PER 657 A1; Held in Storage. Request from <a href=http://www.rmit.edu.au/library/dds target=_blank>Document Delivery</a>; v. 7, no. 1 (1982)-v. 25, no. 8 (Nov. 2000) Periodical; Journal, magazine, other English
The University of Melbourne. The University of Melbourne Library. Open to the public Ba P 657.05 ACCO; v.5-v.25; 1980-2000; lacks v.7,no.2, Online access. Available for document delivery - restrictions apply. Periodical; Journal, magazine, other English
Victoria University. Victoria University Library. Open to the public FTS PER 657.05/24; v.7-v.23; 1982-1998 Periodical; Journal, magazine, other English
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