惠灵顿论文代写-结构化理论。管理会计研究结构,结构化理论已经被Scapens提倡潜在有价值的作为表示(尼尔森,米切尔和Nørreklit, 2015)。本文的主要动机是通过对结构化理论的主要批评者的考察和对现行预算体系的纵向实地研究(Gafur, Soetedjo and Triyuwono, 2015)的分析来考察这一命题。结构化理论的最重要的潜力是敏化的装置,研究人员使用的是为了理解管理的性质和作用的管理组织,这是唯一的方面的理论(尼尔森,米切尔和Nørreklit, 2015)。
Through the case studies of General Motors (GM), the Department of Defense (DoD), and the University of Wisconsin, Norman Macintosh has been able to contribute to the development of the theory of structuration (Coad, Jack and Kholeif, 2015). The framework of management accounting system (MAS) has been developed with the help of it. The framework includes signification, legitimation and domination, analyses of maximization of profit, by discussing the need for methodological bracketing and using the dialectic of control (Coad, Jack and Kholeif, 2015). Importance of studying how Management Accounting System has developed over the time and understanding the social and organizational context in which they are rooted has been emphasized by this work, which has been explained by Scapens (Elmassri, Harris and Carter, 2015).
The theory of structuration has been first developed as a device of sensitizing by Antony Giddens, with the main motive of thinking about, and interpreting for the problems of their research and their results as well (Gafur, Soetedjo and Triyuwono, 2015). This theory is the conditios, which governs the transformation and continuation of the structures and the reproduction of systems (Anthony Moung Yin Chan, 2015). As a sensitizing device, Norman Macintosh first demonstrated this theory in the case of General Motor (GM) (Anthony Moung Yin Chan, 2015). An engineering discourse has been replaced in a critical situation by enabling an accounting discourse which has been bought because of the simultaneous changes in the structure of legitimation and domination, and signification. Before and after the reforms of the N.Z. health system, Lawrence was the one who illustrated the structure of signification, domination and legitimation (Herbert and Seal, 2012). Lawrence also demonstrated the subsequent potential of the theory as a device of sensitizing (Chang, 2014). The main structure of signification, legitimation and domination was identified by Conrad, which was underlying the privatization of agriculture of United Kingdom and British gas, intangible assets. In order to understand budgeting and performance measurement, Uddain and Tsamenyi have used the dialectic of control, where there was a reform in the public sector of the less developed countries (Gafur, Soetedjo and Triyuwono, 2015).
For the structure for management accounting research, the theory of structuration has been advocated potentially valuable as said by Scapens (Nielsen, Mitchell and Nørreklit, 2015). It is the main motive of this paper was to investigate the proposition by analysis of an examination of the main critics of the theory of structuration and of a longitudinal field study of a budget system in action (Gafur, Soetedjo and Triyuwono, 2015). The most important potential of the theory of structuration was the device of sensitizing, which was used by the researchers in order to comprehend the nature of the management, and role of the management in the organization, which was the only aspect of the theory (Nielsen, Mitchell and Nørreklit, 2015). It would be very beneficial to make explanatory propositions, which is used for the contribution in the social order well as changes in the order of the management (Parker, 2012). The existing corpus of critical accounting studies which have been neglected in the agent’s psychological functioning have been highlighted in the theory of structuration. From the perspective of the theory of structuration, behaviour of manager is seen like how they manage to respond to the budgeting system (Parker, 2012). The article has been able to propose the structuration theory of Gloddens’ as a valuable outline for the purpose of research in management accounting. This is done in order to expand this domain outside the technical aspect to encompass the political and the social aspect. The paper has described the theory quite beautifully, presents the analysis of a longitudinal case study and at the same time also discusses the limitations of the study. The authors have been able to conclude the fact that the theory is more informative, focused, efficient and integrative manner to analyze how system of accounting is implicated in the maintenance, construction and changes of the social aspect of a firm as compared to various types of studies (Macintosh & Scapens, 1990).