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.
|Title of host publication||Beyond the Firm: Social Relations|
|Editors||Mogen Kühn Pedersen|
|Place of Publication||Roskilde|
|Publication status||Published - 1994|
- structuration theory, management accounting