Purpose: To examine the potential of strong structuration theory in management accounting research.Design/methodology/approach: The paper explains how the ontological perspective of strong structuration theory extends the work of Giddens and explores how the perspective overcomes a number of the...

The implementation and use of Enterprise Resource Planning (ERP) systems raise fundamental questions about the role of management accountants in an organisation. The case studied here, involving an attempt to establish an ERP system in an organisation funded by both the European Union (EU) and...

Why use social theory to study accounting? -- Locating accounting in the social world -- Structure, agency and accounting -- Power, inequality and resistance -- Space, time and change -- Writing and designing empirical research with social theory -- Future directions