Strong structuration theory in accounting research (original) (raw)

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 and Accountability Journal (AAAJ). Design/methodology/approach This paper draws together and identifies key issues and themes related to the rapidly evolving interdisciplinary use of strong structuration theory and considers the relevance of these issues to accounting research. Findings The paper highlights that there is a growing use of strong structuration theory in a number of disciplines, such as in healthcare, learning studies, management, migration studies and childcare as well as in accounting. Within the accounting discipline, whilst the interest began in management accounting and control, there are ongoing studies of the not-for-profit sector, social and environmental accounting, finan...