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1

Misir, Prem. "Structuration Theory". Journal of the International Association of Providers of AIDS Care (JIAPAC) 14, n. 4 (luglio 2015): 328–34. http://dx.doi.org/10.1177/2325957412463072.

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Ritzer, George. "Structuration Theory". Contemporary Sociology: A Journal of Reviews 36, n. 1 (gennaio 2007): 84–85. http://dx.doi.org/10.1177/009430610703600154.

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Ali, Maged, e Laurence Brooks. "A situated cultural approach for cross‐cultural studies in IS". Journal of Enterprise Information Management 22, n. 5 (25 settembre 2009): 548–63. http://dx.doi.org/10.1108/17410390910993536.

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PurposeThis paper aims to provide a comprehensive framework of a situated culture approach to studying culture within the IS discipline.Design/methodology/approachThis is achieved via an articulation of structuration theory and the provision of an approach to study cross‐cultural phenomena within the IS discipline. The paper proposes two main components of a structuration theory based analysis model which is proposed as a way to study culture within IS discipline. First, the paper presents ideas behind the practice lens for studying the use of technology, as proposed by Orlikowski. Second, the paper presents a structurational analysis approach as detailed by Walsham. The paper argues that using a practice lens contributes to identifying the mediated shared structures between actors through understanding the actions of the actors within the phenomena. Then, using a structurational analysis approach contributes to identifying the cultural dimensions that are embedded in the identified mediated shared structures.FindingsThis paper contributes to cultural studies within the IS discipline and provides a framework for researchers aiming to investigate cultural influences for different phenomena within IS.Originality/valueCultural anthropology seeks to understand the similarities and differences among groups of people in the contemporary world. Although there are many different models of national culture, most IS research has tended to rely almost solely on Hofstede's cultural model. However, Hofstede's cultural model been criticised, and using structurational analysis will provide researchers within cultural studies in the IS discipline with a more broad perspective for the phenomena.
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Coad, Alan, Lisa Jack e Ahmed Othman Rashwan Kholeif. "Structuration theory: reflections on its further potential for management accounting research". Qualitative Research in Accounting & Management 12, n. 2 (15 giugno 2015): 153–71. http://dx.doi.org/10.1108/qram-01-2015-0013.

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Purpose – This paper aims to examine the potential of strong structuration theory in management accounting research. Design/methodology/approach – The paper explains how the ontological perspective of strong structuration theory extends the work of Giddens and explores how the perspective overcomes a number of the limitations of existing management accounting research based on structuration theory. Findings – Strong structuration theory develops and extends the work of Giddens, providing greater insights into the role of agents, improves our understanding of the diffusion of accounting practices through organisational fields, adds to our knowledge of how artefacts are used in the production and reproduction of organisational life and improves research design. Research limitations/implications – Strong structuration theory provides clear guidance about management accounting case study research design, and suggests the potential for the accounting research community to engage more actively in debates about the development of structuration theory beyond the work of Giddens. Originality/value – This paper provides a clear explanation of the ontology of strong structuration theory, its implications for research design and how it holds the potential to overcome many of the limitations of earlier management accounting studies deploying structuration theory.
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Bagguley, Paul. "Reflexivity Contra Structuration". Canadian Journal of Sociology / Cahiers canadiens de sociologie 28, n. 2 (2003): 133. http://dx.doi.org/10.2307/3341456.

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Jenkins, Richard. "Book Review: Structuration". Sociological Research Online 6, n. 2 (agosto 2001): 113–14. http://dx.doi.org/10.1177/136078040100600209.

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Pierreval, Henri, e Franck Viguier. "Structuration d'ateliers hybrides". Journal of Decision Systems 11, n. 1 (gennaio 2002): 53–72. http://dx.doi.org/10.3166/jds.11.53-72.

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Mouzelis, Nicos. "Restructuring Structuration Theory". Sociological Review 37, n. 4 (novembre 1989): 613–35. http://dx.doi.org/10.1111/j.1467-954x.1989.tb00047.x.

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The article looks critically at Giddens's duality of structure notion which is at the centre of his structuration theory. It argues that the concept of subject/object dualism, which is not seriously considered by structuration theory, is as essential as the concept of duality for an understanding of how actors orient themselves to rules and resources as a virtual order, as well as to sets of interactions in time and space.
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Borgy, Jacques. "Reconnaissance et structuration". Psychologues et Psychologies N° 288, n. 6 (18 dicembre 2023): 2–4. http://dx.doi.org/10.3917/pep.288.0003a.

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Elbasha, Tamim. "Revisiting structuration and strategizing: Toward a Strong Structuration Theory approach". Academy of Management Proceedings 2012, n. 1 (luglio 2012): 14144. http://dx.doi.org/10.5465/ambpp.2012.14144abstract.

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Gonzalez, Rafael A., Marisela Vargas, Florentino Malaver e Efraín Ortiz. "Structuration and Learning in a Software Firm". Journal of Cases on Information Technology 21, n. 1 (gennaio 2019): 1–18. http://dx.doi.org/10.4018/jcit.2019010101.

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This case study presents the evolution of a software firm from startup into early internationalization. Building on a structuration theory, the case is framed within a conceptual model that illustrates the way skills and routines co-evolve both at the level of the founding entrepreneur (agency) and of the firm (structure). As such, this article contributes to an emergent structurational view of technology-based entrepreneurship. Such views places emphasis on learning both at the individual and collective level, in terms of software engineering, commercial, managerial and strategic capabilities. In addition, it supports a dynamic perspective of entrepreneurship in the software industry by covering not only the startup phase but also early growth and consolidation of the firm.
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Dabisch, Vito. "The practices of data-based governance: German school supervision, professionalism and datafied structurations". Tertium Comparationis 29, n. 1 (9 febbraio 2023): 48–72. http://dx.doi.org/10.31244/tc.2023.01.03.

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With the international rise of data-based education governance, Germany has equally seen an increasing prevalence of data in school governance. This includes the datafication of school supervision (‘Schulaufsicht’) which supports and simultaneously controls schools. The study explores how school supervisors’ practices are (in-)formed by their datafied structurations (such as platforms, data overviews, etc.) and their professional self-perceptions. The article draws on qualitative interviews with ten school supervisors in four German states. The findings suggest that datafied structurations are widely used and influential (especially with regards to quality assurance meetings). At the same time, the supervisors continuously re-contextualize and qualify the datafied structuration. Furthermore, the interviewees highlight the importance of other knowledge sources and a trusting relationship between schools and school supervisors. In general, how datafied structurations influence supervisory practices depends highly on how supervisors perceive their profession.
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Pozzebon, Marlei, e Alain Pinsonneault. "Challenges in Conducting Empirical Work Using Structuration Theory: Learning from IT Research". Organization Studies 26, n. 9 (settembre 2005): 1353–76. http://dx.doi.org/10.1177/0170840605054621.

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Giddens’s structuration theory is increasingly used as an alternative approach to studying numerous organizational phenomena. However, the applicability of Giddens’s concepts is not without difficulties because of two main challenges. First, structuration theory is complex, involving concepts and general propositions that operate at a high level of abstraction. Second, structuration theory is not easily coupled to any specific research method or methodological approach, and it is difficult to apply empirically. Arguing that structuration theory is a valuable framework for a rich understanding of management, organization and related subjects of inquiry, this paper aims to improve the application of structuration theory in empirical work by drawing on the experience in information technology (IT) research. It identifies patterns of use of Giddens’s theory in publications in the domain of IT, and then describes how IT researchers have attempted to address its major empirical challenges. The paper presents a repertoire of research strategies that might guide students of organization in dealing with three elements that are central to structuration theory: duality of structure, time/space and actors’ knowledgeability.
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Kechidi, Med. "La théorie de la structuration". Articles 60, n. 2 (6 dicembre 2005): 348–69. http://dx.doi.org/10.7202/011725ar.

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L’objectif de cet article est de présenter les concepts et la démarche de la théorie de la structuration d’Anthony Giddens. L’idée fondamentale du modèle de structuration des systèmes sociaux proposé par cet auteur est que les structures, ensemble de règles et de ressources, organisent les activités tout autant que les activités les organisent et leur donnent du sens et une finalité. Cette dualité de l’organisé et de l’organisant débouche sur une conception pertinente de l’action, de la coordination et du changement organisationnel ; elle permet notamment de « faire le pont » entre les dynamiques de structuration individuelles et les dynamiques de structuration collectives.
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Tong, Pingsheng, U. N. Umesh, Jean L. Johnson e Ruby P. Lee. "Collaborative Relationships — The Role of Information Technology". International Journal of Innovation and Technology Management 13, n. 03 (26 maggio 2016): 1640006. http://dx.doi.org/10.1142/s021987701640006x.

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Drawn from structuration theory, this research investigates the role interfirm relationship (IR) agents play in appropriating technology features and utilizing everyday interactions to formulate and manage IRs. We examine how structurational conditions (i.e. routinization and reflexivity), information technology (IT) embeddedness, IT enactment (i.e. task coordination and relationship management) and sense-making together impact relationship quality. Findings support the central contention that agents’ cognitive efforts were necessary mediating conditions to realize the benefits of IT embeddedness and structurational conditions in relationship quality enhancement. Also interesting is while IT enactment and sense-making both positively contribute to a trusting, committed and stable relationship, greater ability in making sense of everyday interactions appears to mitigate the effect of IT enactment on relationship quality.
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FUJISHIMA, Yasutaka. "Structuration Theory and Capitalism". Japanese Sociological Review 53, n. 2 (2002): 19–35. http://dx.doi.org/10.4057/jsr.53.2_19.

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Braden, Kathleen E. "Regions, Semple, and Structuration". Geographical Review 82, n. 3 (luglio 1992): 237. http://dx.doi.org/10.2307/215348.

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Donard, Véronique. "Spiritualité et structuration identitaire". Topique 85, n. 4 (2003): 53. http://dx.doi.org/10.3917/top.085.0053.

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Park, In-Kwa. "Structuration of literatherapy transition". Journal of the convergence on culture technology 1, n. 2 (31 maggio 2015): 21–36. http://dx.doi.org/10.17703/jcct.2015.1.2.21.

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TOURATIER, Christian. "Extraposition et structuration informative". Bulletin de la Société de Linguistique de Paris 93, n. 1 (1 gennaio 1998): 56–76. http://dx.doi.org/10.2143/bsl.93.1.2002489.

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Spaargaren, Gert, e Hans Mommaas. "Book Review: Structuration Theory". Sociology 40, n. 6 (dicembre 2006): 1219–20. http://dx.doi.org/10.1177/0038038506069861.

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Zetterberg, Hans L. "THE STRUCTURATION OF EUROPE". International Journal of Public Opinion Research 3, n. 4 (1991): 309–22. http://dx.doi.org/10.1093/ijpor/3.4.309.

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Rebeyrolle, Josette, e Marie-Paule Péry-Woodley. "Énumération et structuration discursive". SHS Web of Conferences 8 (2014): 3183–96. http://dx.doi.org/10.1051/shsconf/20140801217.

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Joas, Hans. "Giddens' Theory of Structuration". International Sociology 2, n. 1 (marzo 1987): 13–26. http://dx.doi.org/10.1177/026858098700200102.

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Roy, Alex. "Écologie concrète, structuration discrète". Revue Projet N° 395, n. 4 (17 luglio 2023): 87–91. http://dx.doi.org/10.3917/pro.395.0087.

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Mettre en relation les initiatives d’un territoire pour mener la transition écologique et sociale exige des compétences spécifiques. Un collectif bourguignon-franc-comtois s’essaie à ce maillage territorial souterrain en développant une « ingénierie systémique des transitions ».
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Binot, Cyril. "Structuration de l’espace et structuration sociale dans le senatus consultum De Bacchanalibus". Pallas, n. 90 (3 gennaio 2013): 301–9. http://dx.doi.org/10.4000/pallas.1033.

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Siringo Ringo, Renata Lusilaora, I. Nyoman Darma Putra, Nanang Sutrisno e Maria Matildis Banda. "STRUCTURATION IN COMMUNICATION OF VEGETABLE FARMERS WITH MIDDLEMAN IN BATURITI DISTRICT TABANAN BALI". E-Journal of Cultural Studies 17, n. 1 (29 febbraio 2024): 19. http://dx.doi.org/10.24843/cs.2024.v17.i01.p02.

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This study aimed to uncover patterns of structuration in communication between vegetable growers and intermediaries in the Baturiti District. This study employs a critical communication methodology. Data was gathered via interviews, observations, and document analysis approaches. Data analysis was conducted using descriptive qualitative interactive methods based on structuration theory. Phatic communication, patron-client relations, and divergent communication are forms of structuration in communication, as revealed by the research results. According to the empirical findings in this research, communication actions are shown to improve relationships, resulting in a tendency towards greater intimacy. The result is that the relationship pattern of vegetable farmers has been tied to economic actors, namely middlemen, for a very long time. The theoretical finding in this research is that structuration in communication is in line with the concept of symbolic interactionism, which focuses on efforts to provide interactions using symbols and containing power to weak parties. This research contributes to policy making related to the use of agricultural products. Keywords: communication structuration, vegetable farmers, middlemen
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Coad, Alan, Lisa Jack e Ahmed Kholeif. "Strong structuration theory in accounting research". Accounting, Auditing & Accountability Journal 29, n. 7 (19 settembre 2016): 1138–44. http://dx.doi.org/10.1108/aaaj-07-2016-2625.

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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, financial reporting standards and audit. Using strong structuration theory, researchers are more interested in the people (individually or collectively) and their analysis of their conduct and context. They are moving forwards from an overly static use of the quadripartite framework to a more dynamic approach that also includes the other important central elements of strong structuration that focus on the issue of agency in situ rather than on structure cut off from agency. Research limitations/implications The paper provides important insights into emerging issues and developments in strong structuration theory that have clear relevance to accounting research and practice as well as other disciplines. Originality/value This paper, and other contributions to this special issue of AAAJ, provide a basis and a research agenda for accounting scholars seeking to undertake empirical research using Stones’ strong structuration theory.
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Akalili, Awanis, e Indah Olivia Sari. "Women and gender stereotyping in media from the point of view of structuration theory". Journal of Social Studies (JSS) 17, n. 2 (5 ottobre 2021): 165–78. http://dx.doi.org/10.21831/jss.v17i2.40326.

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This research is a thought process on social structure that is not understood as the consequence of human repetitive action. This has become folkways, causing gender stereotyping of women even more perpetuated by media's various narrations. This research aims to describe gender stereotyping of women in Indonesian television media. This was done by analyzing the broadcasting shows by using Gidden's theory of structuration. This descriptive research is a literary study that includes books, journals, researches and websites as the data. The collected data then analyzed by using Giddens' structuration theory. This article began with the review on structuration theory. Next is a review on structuration theory from the point of view of commmunication study. The gender stereotyping of women case in the media was then broken down and analyzed by using structuration theory. The result showed that the agent's action and the structure are inseparable, in harmony with Gidden's concept of duality. In fact, many women have put up a fight against this gender stereotyping through social-feminist movements. On the other hand, they actually do follow the existing structure both unconsciously and consciously. This structure, however, is still growing among the people of modern society.
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Englund, Hans, e Jonas Gerdin. "What can(not) a flat and local structuration ontology do for management accounting research?" Qualitative Research in Accounting & Management 13, n. 2 (20 giugno 2016): 252–63. http://dx.doi.org/10.1108/qram-02-2016-0012.

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Purpose The purpose of this paper is to provide a commentary on “Structuration theory: reflections on its further potential for management accounting research”, a paper by Coad et al. Design/methodology/approach This paper presents, discusses and challenges the critique that Coad et al. direct towards the notion of a flat and local structuration ontology in management accounting research. Findings This paper offers a number of reflections upon Coad et al.’s key arguments against a flat and local structuration ontology in extant accounting research. Based on the authors’ understanding of such an ontology, they also elaborate on what they believe a flat and local structuration ontology “can do” and “cannot do” for accounting research. Overall, the authors agree with Coad et al. that there is indeed an ontological divide between their different views on a flat and local ontology; a divide largely related to whether researchers have an essentialist view on social phenomena. However, the authors believe that Coad et al. exaggerate how this ontological divide has affected, and may affect, future empirical management accounting research. Originality/value This paper expands the current understanding of a flat and local structuration ontology in management accounting research.
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Dear, M. J., e A. I. Moos. "Structuration Theory in Urban Analysis: 2. Empirical Application". Environment and Planning A: Economy and Space 18, n. 3 (marzo 1986): 351–73. http://dx.doi.org/10.1068/a180351.

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This paper is the second in a two-part investigation into the utility of structuration theory in urban analysis. The focus here is on an application of the theory to analyze the “ghettoization” of ex-psychiatric patients in the City of Hamilton. First, methodologies are developed for institutional analysis and for the analysis of strategic conduct, utilizing the concept of bracketing. Secondly, a structuration analysis is undertaken of the ex-patient ghetto. This requires an institutional analysis of the deinstitutionalization policy and of the process of ghettoization, and a focus on strategic conduct to explain local outcomes in the built environment. The empirical application of structuration theory provided methodological and practical insights, as well as requiring a substantial development of some theoretical constructs. We are satisfied that structuration theory has sufficient merit for empirical work to warrant continued development and assessment.
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Arman, Rebecka, Ewa Wikström e Lotta Dellve. "Managerial communication practices". Scandinavian Journal of Public Administration 16, n. 2 (15 giugno 2012): 143–63. http://dx.doi.org/10.58235/sjpa.v16i2.16234.

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The aim of this article is to describe and analyse observed managerial communication. The research questions concerned: What characterizes managerial communication practices and the organizational consequences? We make use of structuration theory and view communication as a social interaction process in which temporary structures are negotiated. Ten first- and second-line managers were shadowed. The managers used a combi- nation of structuration of caring, interdependency and accountability typical of health care organizations. The communication practices were related to how new norms of reputation management were institutionalized through structuration. The types of structuration were sometimes contradictory and productive communication was rare or non-existent. The managerial communication practices had consequences for the power and domination and for which issues were signified as part of the agenda. The conclusions can be generalizable to other professional organizations.
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Jack, Lisa. "STRONG STRUCTURATION THEORY AND MANAGEMENT ACCOUNTING RESEARCH". Advances in Scientific and Applied Accounting 10, n. 2 (31 agosto 2017): 211–23. http://dx.doi.org/10.14392/asaa.2017100205.

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Nobre, Thierry. "Le processus de structuration dans la petite entreprise: une étude exploratoire". Notes de recherche 8, n. 2 (16 febbraio 2012): 203–38. http://dx.doi.org/10.7202/1008355ar.

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L’objet de cet article est de présenter les résultats d’une démarche de recherche clinique portant sur la structuration de la petite entreprise et plus particulièrement sur la dimension politique de cette structuration. Après avoir justifié la méthodologie utilisée et précisé les concepts centraux, l’auteur adopte une démarche descriptive et explicative qui le conduit à considérer un mécanisme général où se confrontent des forces structurantes émanant soit du chef d’entreprise, soit des autres membres de l’entreprise. Ces constatations le poussent à présenter ensuite des prescriptions pour faciliter le processus de structuration et favoriser le développement de cette catégorie d’entreprises.
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Daff, Lyn, e Lisa Jack. "Accountants’ proactivity in intra-organisational networks: a strong structuration perspective". Accounting, Auditing & Accountability Journal 31, n. 6 (20 agosto 2018): 1691–719. http://dx.doi.org/10.1108/aaaj-08-2015-2190.

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Purpose The purpose of this paper is to provide insights into the importance of accountants’ networks inside organisations, the parties who comprise those networks and how accountants go about building and maintaining their networks. It also illustrates the use of strong structuration theory, which specifically considers the networks that surround agents. The theoretical discussion highlights the significance of communication as agency in the context of accounting practice through a strong structuration perspective. Design/methodology/approach A qualitative approach to the inquiry was adopted. Interviews were conducted with 30 Australian accountants from 22 not-for-profit organisations. A thematic approach was used to analyse the transcripts. Structuration theory, supplemented by strong structuration, informed the study. Findings The interviewees attested to the importance of communication and developing networks within their organisations. They actively sought to expand and enhance their networks. The accountants played a pivotal role in networks and they pursued both horizontal and vertical relations. The accountants’ knowledge of organisational positions and perceptions of their own roles were used strategically in attempts to alter the internal structures of networked others. Research limitations/implications The interviewed accountants worked in not-for-profit organisations and this may influence the findings. Future research might consider accountants working in for-profit organisations. The study provides insights into strategies to develop intra-organisational networks. Originality/value The study contributes to the meagre literature regarding accountants’ networks within organisations. It provides insights that may assist accountants in enhancing their own networks. Although structuration theory is well-established in accounting research, the enrichments offered by strong structuration are illustrated in this study.
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Tricoire, Aurélie. "La structuration d'un projet européen". Terrains & travaux 18, n. 1 (2011): 81. http://dx.doi.org/10.3917/tt.018.0081.

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Leneveu, Claude. "Anthony Giddens : pratiques, action, structuration". Actuel Marx 13, n. 1 (1993): 72. http://dx.doi.org/10.3917/amx.013.0072.

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VIRÉ, Ghislaine. "Structuration du latin et formalisation". Cahiers de l'Institut de Linguistique de Louvain 15, n. 1 (1 gennaio 1989): 457–68. http://dx.doi.org/10.2143/cill.15.1.2016764.

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Broady‐Preston, Judith. "Structuration and social identity theories". Performance Measurement and Metrics 10, n. 3 (27 novembre 2009): 172–79. http://dx.doi.org/10.1108/14678040911014176.

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Berends, Hans, Kees Boersma e Mathieu Weggeman. "The Structuration of Organizational Learning". Human Relations 56, n. 9 (settembre 2003): 1035–56. http://dx.doi.org/10.1177/0018726703569001.

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Akgün, Ali E., John Byrne e Halit Keskin. "Organizational intelligence: a structuration view". Journal of Organizational Change Management 20, n. 3 (29 maggio 2007): 272–89. http://dx.doi.org/10.1108/09534810710740137.

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Veliquette, Abigail J. "Structuration Theory’s Relevance to HRD". Human Resource Development Review 12, n. 2 (17 ottobre 2012): 200–220. http://dx.doi.org/10.1177/1534484312461636.

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Banerjee, Sanjoy. "Rules, Agency, and International Structuration". International Studies Review 17, n. 2 (27 aprile 2015): 274–97. http://dx.doi.org/10.1111/misr.12221.

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Poole, Marshall Scott. "Structuration Research on Group Communication". Management Communication Quarterly 27, n. 4 (26 ottobre 2013): 607–14. http://dx.doi.org/10.1177/0893318913506265.

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Phipps, Alan G. "Empirical applications of structuration theory". Geografiska Annaler: Series B, Human Geography 83, n. 4 (dicembre 2001): 189–204. http://dx.doi.org/10.1111/j.0435-3684.2001.00106.x.

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46

Moore, David R. J., e Ken McPhail. "Strong structuration and carbon accounting". Accounting, Auditing & Accountability Journal 29, n. 7 (19 settembre 2016): 1204–33. http://dx.doi.org/10.1108/aaaj-08-2015-2203.

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Abstract (sommario):
Purpose The purpose of this paper is to utilize the three abstract-concrete levels of ontology of strong structuration theory (strong ST) to examine how, and to what extent, was the development of carbon accounting frameworks at the policy, industry, and organizational levels enabled by external structures as conditions of action, that is, what was the nature of active agency within a field of position-practice relations that led to the development of these frameworks. Design/methodology/approach A case study was undertaken drawing upon interviews that were undertaken between 2008 and 2011 at the industry and organizational levels as well as documentary evidence relating to carbon accounting policy development at the macro, or policy level. Findings The parliamentary committee hearings into the development of the carbon price legislation represented fields of position-practice relationships which highlighted the interplay of the internal structures, capabilities and the roles of both power and trust of the agent(s)-in-focus. A meso-level analysis of the Victorian water industry highlighted how it was able to mediate the exercise of power by the macro level through the early adoption of carbon accounting frameworks. At the ontic or micro level of the individual water business, the development of a greenhouse strategy was also the outcome of position-practice relationships which highlighted the interplay of the internal structures and dispositions of the agent(s)-in-focus. The position-practice relationships at both the industry and organizational level were characterized by both soft power and trust. Research limitations/implications Future research could investigate how the withdrawal of the carbon pricing mechanism in Australia has affected the development of carbon accounting practices whilst overseas research could examine the extent to which carbon accounting frameworks were the outcome of position-practice relationships. Practical implications Given the global significance of carbon accounting, this paper provides an overview as to how the early adoption of voluntary carbon accounting practices resulted in a reduction in carbon emissions within the water industry and therefore limited its liability for the carbon price. Originality/value This paper illustrates how the strong ST ontological concept of position-practices can be utilized at the macro, meso, and ontic levels and how these relationships mediated the impact of the carbon price upon both the water industry and the individual water business.
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47

BRAS, MYRIAM, e ANNE LE DRAOULEC. "D'abordmarqueur de structuration du discours". Journal of French Language Studies 19, n. 2 (luglio 2009): 229–48. http://dx.doi.org/10.1017/s0959269509003767.

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ABSTRACTDans les études sur les adverbes du français,d'aborda la particularité d'être considéré à la fois comme un adverbe conjonctif et comme un adverbe organisateur du discours. Dans la présente analyse, nous nous focalisons sur les relations ded'abordavec son contexte gauche, dans le cadre théorique de laSegmented Discourse Representation Theory. Nous montrons que le constituant contenantd'abordest attaché, par une relation de discours subordonnante, à un constituant considéré comme topique de discours. Les relations subordonnantes peuvent être des relations d’Elaboration, d’Explication, deRésultatou dePrécondition. A l'inverse, nous montrons qued'abordinterdit les relations coordonnantes pour le rattachement à son contexte gauche.
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48

Macintosh, Norman B., e Robert W. Scapens. "Structuration theory in management accounting". Accounting, Organizations and Society 15, n. 5 (gennaio 1990): 455–77. http://dx.doi.org/10.1016/0361-3682(90)90028-s.

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49

Rojot, Jacques. "La théorie de la structuration". Revue de gestion des ressources humaines 76, n. 2 (2010): 44. http://dx.doi.org/10.3917/grhu.076.0044.

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50

Stones, Rob. "Refusing the Realism—Structuration Divide". European Journal of Social Theory 4, n. 2 (maggio 2001): 177–97. http://dx.doi.org/10.1177/13684310122225064.

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