Moderation and Development of Structuration Theory in Accounting Research with a Social-Ethical Approach

Subject Areas : Ethics and accounting

Iman Zare ¹ (Assistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran)
Ali Torkzadehmahani ² (Instructor, Department of Accounting, Payame Noor University, Tehran, Iran)

Received: 2022-08-01 Accepted : 2022-08-22 Published : 2022-03-21

Keywords: activism, Giddens’ Structuration Theory, Accountancy, Accounting Research,

Abstract :

Based on a philosophical and scientific approach and using a historical cognition method,the present study deals with criticisms of Giddens' theory of structuration and its developmentin accounting research. The criticisms to this theory include: 1. The theory of structuration hasnot taken the agency of accountancy seriously enough such that it just relies on approaches in which accounting data are related to human subjects. 2. The supervision capability of the accounting system as a structure is limited in this theory, whereas the accountability of accountancy can be justified by this potential. 3. The structuration theory somehow ignores ethics in accounting.

References:

بنی‌طالبی دهکردی، بهاره؛ رهنمای رودپشتی، فریدون؛ نیکومرام، هاشم؛ طالب‌نیا، قدرت‌اله (1394). تبیین نظریه شبکه کنش‌گران (ANT) در حسابداری از منظر دانش. دانش حسابداری و حسابرسی مدیریت، 4(16)، ص119-130.

پارکر، جان (1386). ساخت‌یابی. ترجمه حسین قاضیان. تهران: نی.

خواجوی، شکرالله؛ سرمدی‌نیا، عبدالمجید؛ پورگودرزی، علیرضا (1399). چارچوب مفهومی مبتنی‌بر اخلاق برای حسابداری و گزارش‌گری مالی. دانش حسابداری مالی، 7(1)، ص25-44.

ریتزر، جورج (1377). نظریه‌های جامعه‌شناسی در دوران معاصر. ترجمه محسن ثلاثی. تهران: انتشارات علمی.

زارع، ایمان؛ غلامی جمکرانی، رضا (1398). تئوری ساخت‌یابی آنتونی گیدنز و نقش آن در تعیین مدل پاسخ‌گویی سازمانی در نظام حسابداری. دانش حسابداری و حسابرسی مدیریت، 8(30)، ص41-58.

زارع، ایمان؛ غلامی جمکرانی، رضا؛ مرادی، محمد؛ بابایی‌فرد، اسدالله؛ جهانگیرنیا، حسین (1400). پاسخ‌گویی در حسابداری از منظر اسلام با محوریت تئوری ساخت‌یابی. تحقیقات مالی اسلامی، 2(10)، ص831-855.

زارع، ایمان؛ مرادی، محمد؛ غلامی جمکرانی، رضا؛ بابایی‌فرد، اسدالله؛ جهانگیرنیا، حسین (1401). ارائه الگوی پاسخ‌گویی در حسابداری از منظر رویکردهای اسلامی- اجتماعی. حسابداری دولتی، 8(2)، ص37-58.

سجادی، سید حسین؛ شیری، یحیی؛ محمدی، ناهید (1396). حسابداری بین‌المللی. تهران: انتشارات ترمه.

ضیمران، محمد (1376). میشل فوکو: عصر نو، انسان نو. شباب، 3(23-24).

غلامی جمکرانی، رضا؛ نیکومرام، هاشم؛ رهنمای رودپشتی، فریدون (1392). ضرورت چارچوب نظری گزارشگری مالی با رویکرد اسلامی از منظر خبرگان حرفه‌ای و دانشگاهی. تحقیقات مالی اسلامی، 3(1)، ص35-72.

کلینی، محمدبن یعقوب (1407ق). الکافی. تهران: دارالکتب الاسلامیه، ج2.

گیدنز، آنتونی (1384). مسائل محوری در تئوری اجتماعی: کنش، ساختار و تناقض در تحلیل اجتماعی. ترجمه محمد رضایی. تهران: سعاد.

گیدنز، آنتونی (1386). جامعه‌شناسی. ترجمه حسن چاوشیان. ویراست چهارم. تهران: نی.

Bauman, Z. (1993). Postmodern Ethics. Oxford: Blackwell.

Caglio, A. (2003). Enterprise resource planning systems and accountants: towards hybridization? European Accounting Review, 12, P.123-53.

Coker, O. (2012). Accountability in Non-Governmental Organizations: Theory and Practice. PhD. Dissertation. King's College London.

Conrad, L. (2014). Reflections on the application of and potential for structuration theory in accounting research. Critical Perspectives on Accounting, 25(2), P.128-134.

Englund, H. & Gerdin J. (2011). Agency and structure in management accounting research: reflections and extensions of Kilfoyle and Richardson. Critical Perspectives on Accounting, 22(6), P.581-592.

Englund, H. & Gerdin, J. (2008). Structuration theory and mediating concepts: pitfalls and implications for management accounting research. Critical Perspectives on Accounting, 19(11), P.22-34.

Englund, H. & Gerdin, J. (2013). Structuration theory in accounting research; applications and applicability, forthcoming. Critical Perspectives on Accounting, 25(2), P.162-180.

Englund, H., Gerdin, J. & Burns, J. (2014). 25 years of Giddens in accounting research: achievements, limitations and the future. Accounting Organizations and Society, 36, P.494-513.

Englund, H., Gerdin, J. & Burns, J. (2017). A structuration theory perspective on the interplay between strategy and accounting: Unpacking social continuity and transformation. Critical Perspectives on Accounting, 73(3), P.148-174.

Foucault, M. (1979). Discipline and punish. Harmondsworth: Penguin.

Giddens, A. (1976). New rules of sociological method: a positive critique of interpretative sociologies. New York: Basic Books Inc.

Giddens, A. (1984). The Constitution of Society: outline of the Theory of Structuration. Cambridge: Polity Press.

Giddens, A. (1991). Modernity and Self-Identity; Self and Society in the Late Modern Age. London: Polity.

Giddens, A.A. (1981). Contemporary Critique of Historical Materialism. London: Macmillan Press.

Gurd, B. (2008). Structuration and middle-range theory: A case study of accounting during organizational change from different theoretical perspectives. Critical Perspectives on Accounting, 19, P.523-543.

Hopwood, A. (1987). The archaeology of accounting systems. Accounting Organizations and Society, 12(3), P.207-34.

Jack, L. (2017). Strong structuration theory and management accounting research. Advances in Scientific and Applied Accounting, 10(2), P.211-223.

Justesen, L. & Mouritsen, J. (2011). Effects of actor-network theory in accounting research. Accounting Auditing and Accountability Journal, 24(2), P.161-93.

Kabanda, S. & Brown, I.A. (2017). Structuration Analysis of Small and Medium Enterprise (SME) Adoption of E-commerce: The Case of Tanzania Small and Medium Enterprises. Telematics and Informatics, 34(4), P.118-132.

Latour, B. (2005). Reassembling the Social; an introduction to Actor-Network-Theory. Oxford: Oxford University Press. Macintosh, N. (1995). The ethics of profit manipulation: a dialectic of control analysis. Critical Perspectives on Accounting, 6(2), P.289-315.

Macintosh, N.B. & Scapens, R. (1990). Structuration theory in management accounting. Accounting Organizations and Society, 15, P.455-77.

Mouritsen, J., Hansen, A. & Hansen, C.O. (2009). Short and long translations; accounting calculations and innovation management. Accounting Organizations and Society, 34(6-7), P.738-54.

Mutiganda, J.C. & Järvinen, J.T. (2021). Understanding political accountability in a strong structuration framework. Accounting, Auditing & Accountability Journal, 34(9), P.80-103.

Roberts, J. (2005). The power of the ʻimaginary’ in disciplinary processes. Organization, 12, P.619-42.

Roberts, J. & Scapens, R. (1985). Accounting systems and systems of accountability – understanding accounting practices in their organisational contexts. Accounting Organisations and Society, 10(4), P.443-56.

Roberts, J. (1990). Strategy and accounting in a UK conglomerate. Accounting Organisations and Society, 15(1-2), P.107-26.

Roberts, J. (2009). No-one is perfect: the limits of transparency and an ethic for intelligent accountability. Accounting Organizations and Society, 34, P.957-70.

Roberts, J. (2012). Agency without agents; exploring the relationship between ethics and identity. In: Case, P., Hopfl, H. & Letiche, H., editors; Belief and Organization. London: Palgrave MacMillan, P.144-62.

Roberts, J. (2014). Testing the limits of structuration theory in accounting research. Critical Perspectives on Accounting, 25(2), P.135-141.

Scapens, R. & Roberts, J. (1993). Accounting and control: a case study of resistance to change. Management Accounting Research, 4, P.1-32.

Schearer, T. (2002). Ethics and Accountability; from the for-itself to the for-the-other. Accounting Organizations and Society, 5(6), P.541-73.

Tabares, S., Morales, A., Calvo, S., Molina Moreno, V. & Unpacking, B. (2021). Corps’ Impact on Sustainable Development: An Analysis from Structuration Theory. Sustainability, 13, P.13408.

Tollington, T. (2006). UK Goodwill and Intangible Asset Structuration: The FRS10 Rule Creation Cycle. Critical Perspectives on Accounting, 17(6), P.799-826. DOI:10.1016/j.cpa.2004.12.001