Structuration theory in management accounting
Article Abstract:
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.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1990
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The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach
Article Abstract:
A study sought to analyze how, given certain strategic priorities, organizational performance could be improved through a combination of management techniques and management accounting practices. The management techniques used in the study include the enhancement of existing processes, quality systems, manufacturing systems innovations, integrating systems, team-based structures and human resource management policies. Meanwhile, traditional management accounting techniques, activity-based techniques, balanced performance measures, employee-based measures, benchmarking and strategic planning are the management accounting practices that can best help managers implement management techniques. To determine the manner by which all the variables in the study combined to affect performance, a systems approach that uses cluster analysis was employed.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1998
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Evidence order and belief revision in management accounting decisions
Article Abstract:
R. Hogarth and H. Einhorn's belief-adjustment model of management accounting decision-making suggests that the sequence by which managers receive information and the current beliefs of these managers, can affect their judgments. The present study was done to test the validity of this model, as well as explore the model's usefulness in the management accounting field. Seventy-four undergraduate business majors were asked to process generic cases, while 78 were tasked with processing management accounting cases. Model predictions were supported for both groups.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1991
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