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Management accounting and the paradox of embedded agency: A framework for analyzing sources of structural change
Management Accounting Research ( IF 4.344 ) Pub Date : 2018-01-09 , DOI: 10.1016/j.mar.2017.12.001
Hans Englund , Jonas Gerdin

In recent years there has been a large and growing stream of management accounting research focusing on the theoretical puzzle often referred to as the paradox of embedded agency. That is, how can embedded agents come to (un-)intentionally change social structures when their interpretations, intentions, and rationalities are all shaped by these very structures? As a means of addressing this paradox we elaborate on how six qualities of social structures may work as sources of embedded agency, namely their Generality, Inadequacy, Ambiguity, Multiplicity, Embeddedness, and Reflexivity. This so-called GIAMER framework is then used to analytically disentangle common ways of explaining the paradox within the management accounting area and to propose ideas for future research. We close the editorial by presenting the three papers included in this Special Issue.



中文翻译:

管理会计与嵌入式代理的悖论:分析结构变化来源的框架

近年来,大量的管理会计研究集中在理论难题上,并且经常被称为嵌入式代理悖论。也就是说,当嵌入的主体的解释,意图和理性都由这些结构所决定时,它们如何才能(无意)改变社会结构?为了解决这一悖论,我们详细说明了六种质量的社会结构如何作为嵌入代理的来源起作用,即它们的普遍性,不足,歧义,多重性,嵌入性和反身性。然后,使用这个所谓的GIAMER框架来分析性地解开解释管理会计领域内悖论的常用方法,并为以后的研究提出想法。

更新日期:2018-01-09
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