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Structuration Theory and Management Accounting Research

Oliver Gediehn

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Abstract

This part of the research report sets the stage for a management accounting research effort informed and guided by Anthony Giddens' (1984) Structuration Theory (ST). It first outlines the dominant features of Structuration Theory, in general, (Chapter B1) and then, more specifically, describes the application of Giddens' theory in the realm of management accounting research (Chapter B2).

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This part of the research report sets the stage for a management accounting research effort informed and guided by Anthony Giddens' (1984) Structuration Theory (ST). It first outlines the dominant features of Structuration Theory, in general, (Chapter B1) and then, more specifically, describes the application of Giddens' theory in the realm of management accounting research (Chapter B2).

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Available abstract

This part of the research report sets the stage for a management accounting research effort informed and guided by Anthony Giddens' (1984) Structuration Theory (ST). It first outlines the dominant features of Structuration Theory, in general, (Chapter B1) and then, more specifically, describes the application of Giddens' theory in the realm of management accounting research (Chapter B2).

Key concepts: Structuration theory, Realm, Management theory, Management accounting, Sociology, Accounting research, Accounting, Epistemology

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