search query: @author Scapens, R. W. / total: 15
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| Author: | Macintosh, N. B. Scapens, R. W. |
| Title: | Structuration theory in management accounting. (!Social theory) |
| Journal: | Accounting, Organizations and Society
1990 : VOL. 15:5, p. 455-477 |
| Index terms: | MANAGEMENT ACCOUNTING ACCOUNTING RESEARCH |
| Language: | eng |
| Abstract: | The use of Giddens' structuration theory is proposed as a useful framework for management accounting research to include social and political phenomena, related to the theory, limitations, and an analysis of a longitudinal case study. Definition of structuration theory. Social structures. The agent. Management accounting. University of Wisconsin budgeting system: autonomy and dependence. Unintended consequences. Psychological aspects. Limitations. |
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