Structuration Theory and Management Accounting Studies

Søren Jagd

    Research output: Chapter in Book/Report/Conference proceedingReport chapterResearch


    This paper discuss the application of structuration theory in management accounting studies. It is argued that management accoutning is playing a major social role in modern social systems because it serves as a central medium for coordination and control of the reproduction and transformation of organisations as administered social systems. Management accounting may be involved in organisational production and reproduction in several different ways. First, accounting may serve as an importan medium to code and store information on the monetary aspects of social sctivities. Second, by contributing to produce and reproduce organisational culture by giving meaning to specific organisational actions, goals and behaviour. Third, management accounting may be more actively involved in the construction of organisational frames of meaning and thereby also involved in the transformation of dominant frames of meaning in organisations.
    Original languageDanish
    Title of host publicationBeyond the Firm: Social Relations
    EditorsMogen Kühn Pedersen
    Place of PublicationRoskilde
    PublisherRoskilde Universitet
    Publication date1994
    Publication statusPublished - 1994


    • structuration theory, management accounting

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