2013 | 2013(73(129)) | 147-161
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Anthony Giddens`structuration theory and its use in management accounting research

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The structuration theory is aimed at understanding social practices defined in time and space and theunderlying social phenomena as well as their effect on the activities of social actors. Therefore, this theoryis becoming increasingly of interest to researchers in management accounting issues, providing themwith new theoretical framework for the study. The aim of this paper is to present the essence of structurationtheory, indicating the most important elements of the concept, and to determine the role that thisconcept plays in the study of the nature of management accounting. The author discusses the most importantexamples of studies that have used the concept of structuration and the problems associated with itsuse.
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