Structuration theory in accounting research: Applications and applicability

H Englund, J Gerdin - Critical Perspectives on Accounting, 2014 - Elsevier
Ever since Giddens' structuration theory (ST) was introduced into the accounting literature
some 25 years ago, it has strengthened its position as one of the major schools of thought …

Strategy and control: 25 years of empirical use of Simons' Levers of Control framework

P Martyn, B Sweeney, E Curtis - Journal of Accounting & …, 2016 - emerald.com
Purpose Tremendous change has taken place in organisational structures, networks and
strategy over the past 25 years. Yet, a strategic management framework developed 25 years …

25 years of Giddens in accounting research: achievements, limitations and the future

H Englund, J Gerdin, J Burns - Accounting, Organizations and Society, 2011 - Elsevier
Twenty five years ago, Giddens' structuration theory (ST) was introduced into accounting
research as a reaction to the history-less, apolitical and technical-efficiency focus of …

Risk, partner selection and contractual control in interfirm relationships

R Ding, HC Dekker, T Groot - Management Accounting Research, 2013 - Elsevier
This study examines firms' use of partner selection and formal contracts as key approaches
to manage transaction risk in interfirm relationships. We specifically examine the impact of …

The influence of an interactive use of management control on individual performance: Mediating roles of psychological empowerment and proactive behavior

M Matsuo, T Matsuo, K Arai - Journal of Accounting & Organizational …, 2021 - emerald.com
Purpose Although middle managers play important roles in forming strategies and
generating innovation, few studies have explored the influence of management control …

The Nordic research on accounting in inter-organizational relationships–the foundations of a microprocessual research approach to classical issues

PC Ahlgren, J Lind - Journal of Accounting & Organizational Change, 2023 - emerald.com
Purpose The purpose of this paper is to review the Nordic research on accounting in inter-
organizational relationships (IORs) and relates the Nordic contributions to the international …

Family firm network strategies in regional clusters: evidence from Italy

S Ghinoi, R De Vita, B Steiner, A Sinatra - Small Business Economics, 2024 - Springer
Abstract Knowledge networks in regional clusters are fundamental to support innovation and
local development. Within clusters, family firms are key in creating business opportunities …

Leveraging the digital layer: the strength of weak and strong ties in bridging geographic and cognitive distances

M Abbasiharofteh, J Kinne… - Journal of Economic …, 2024 - academic.oup.com
Firms may seek non-redundant information through inter-firm relations beyond their
geographic and cognitive boundaries (ie, relations with firms in other regions and active in …

Framing shared services: Accounting, control and overflows

G Kastberg - Critical perspectives on accounting, 2014 - Elsevier
During the last decade there has been an increase in the use of horizontal organizational
relationships (HORs) such as strategic alliances, shared services, and outsourcing. Studies …

A relational perspective on the contract-control-trust nexus in an interfirm relationship

RA Minnaar, E Vosselman, PMG van Veen-Dirks… - Management …, 2017 - Elsevier
This paper makes sense of the contract-control-trust nexus in interfirm relationships by
exposing the performativity of a contract and its incorporated control structures in generating …