Kholeif, Ahmed Othman Rashwan; Jack, Lisa - In: Qualitative Research in Accounting & Management 16 (2019) 1, pp. 60-92
Purpose: This paper aims to use Stones’ strong structuration theory (SST) that combines Giddens’ duality and Archer’s analytical dualism to deal with the paradox of embedded agency, focussing on resistance, in the budgeting literature. It also applies this framework to an illustrative...