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1-4 of 4
Keywords: Strong structuration theory
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Journal Articles
Reimagining SME finance: a social structuration approach to Islamic banking
Available to Purchase
Qualitative Research in Accounting & Management 1–29.
Published: 18 May 2026
... a complex field of Islamic banks, government policy schemes, tax authorities and Shariah boards to secure access to finance. Design/methodology/approach The research adopts a qualitative, interpretive approach grounded in strong structuration theory ( SST ) to analyse the recursive relationship between...
Journal Articles
“There’s no place in a creative environment for a guy watching the figures”: a meso-level analysis of the use of budgeting by music producers
Available to Purchase
Qualitative Research in Accounting & Management (2025) 22 (4-5): 375–400.
Published: 15 April 2025
...-accounting actors use budgeting within creative and musical spaces, furthering the understanding of the social functioning of accounting. It does so by using strong structuration theory to investigate the use of accounting at a meso-level of analysis. The combination of these two elements results in new...
Journal Articles
The paradox of embedded agency from a strong structuration perspective: An illustrative case study of resistance to change in budgeting processes
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Qualitative Research in Accounting & Management (2019) 16 (1): 60–92.
Published: 14 May 2019
...Ahmed Othman Rashwan Kholeif; Lisa Jack 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...
Journal Articles
Accounting and new product development: The importance of interactions within social and technical structures
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Qualitative Research in Accounting & Management (2018) 15 (2): 251–279.
Published: 29 May 2018
... A case study method is adopted. Strong structuration theory (SST) is used to examine the complex interactions that take place between managers at various stages in the NPD process, while the concept of minimal structures is drawn upon to explore how these interactions influence the role of accounting...
