Moderation and Developmentof Structuration Theory in Accounting Research with a Social-Ethical Approach

Subject Areas : Ethics and accounting

Iman Zare ¹ , Ali Torkzadehmahani ²

1 - Assistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran
2 - Instructor, Department of Accounting, Payame Noor University, Tehran, Iran

Received: 2022-08-01 Accepted : 2022-08-22 Published : 2022-03-21

Keywords: activism, Giddens’ Structuration Theory, Accountancy, Accounting Research,

Abstract :

Based on a philosophical and scientific approach and using a historical cognition method,the present study deals with criticisms of Giddens' theory of structuration and its developmentin accounting research. The criticisms to this theory include: 1. The theory of structuration hasnot taken the agency of accountancy seriously enough such that it just relies on approaches in which accounting data are related to human subjects. 2. The supervision capability of the accounting system as a structure is limited in this theory, whereas the accountability of accountancy can be justified by this potential. 3. The structuration theory somehow ignores ethics in accounting.

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