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

1. Why use social theory to study accounting? -- 2. Locating accounting in the social world -- 3. Structure, agency and accounting -- 4. Power, inequality and resistance -- 5. Space, time and change -- 6. Writing and designing empirical research with social theory -- 7. Future directions.

Purpose – While new institutionalism‐inspired accounting literature has opened up new perspectives for the study of micro‐processes of change in accounting practices, little is still known about how individuals subjectively experience these processes. In this paper, the authors propose to...

Purpose The purpose of this paper is to discuss the interdisciplinary use of strong structuration theory and consider the impact of this for accounting research. The paper also provides an overview of the contributions advanced by the other papers in this special issue of Accounting, Auditing...

Purpose – The authors aim to present an overview of the papers in this special issue on the theme of the role of management accounting and control in routine and change in organizations, which arose from the Management Control Association Conference at the University of Greenwich, London, UK...

Purpose – The aim of this paper is to present a reinforced version of structuration theory, known as strong structuration theory, set out in Stones as a disciplined approach to qualitative case study research in the organization, management and accounting fields. This framework challenges 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...