Structure and agency in management accounting research: a response to Boland's interpretive act
Article Abstract:
A rebuttal is presented to Richard J. Boland Jr.'s criticism of the paper 'Structuration Theory in Management Accounting' (Accounting, Organizations and Society, 1990, p. 455) by Robert W. Scapens and Norman B. Macintosh. In his own paper, 'Accounting and the Interpretive Act' (Accounting, Organizations and Society, 1993, p. 1), Boland contended that the Scapen and Macintosh analysis of the University of Wisconsin budget system was a structuralist one because of its failure to explore the role of the human agent in the creation of meaning. However, it is argued that Boland did not understand the project in general and the paper's central theme in particular. In addition, it is proposed that his criticism of the Scapens and Macintosh work was primarily intended to promote his own monolithic management accounting theory as a creative act on the part of those who create the meaning of management accounting systems.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1996
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Management accounting and the workplace in the United States and Great Britain
Article Abstract:
This paper analyzes the uneven development of management accounting practices in the United States and Great Britain employing a historical-comparative method. The discussion focuses on the role of the two nations' industrial relations, specifically management styles and labor activism, in facilitating the divergence of their accounting practices. How these three factors may have brought about the differences in the workplace control patterns in the US and the UK is also discussed.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1991
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