The paradox of embedded agency from a strong structuration perspective: An illustrative case study of resistance to change in budgeting processes
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Issue Date
2019
Authors
Kholeif, Ahmed
Jack, Lisa
Keywords
Type
Journal Article
Peer-Reviewed
Peer-Reviewed
Abstract
This paper aims to use Stones’ strong structuration theory (SST) that combines Giddens’ duality and Archer’s analytical dualism to deal with the paradox of embedded agency, focussing on resistance, in the budgeting literature. It also applies this framework to an illustrative case study that examines a failed attempt to implement performance-based budgeting (PBB) in the Egyptian Sales Tax Department (ESTD)
Citation
Rashwan, K. A. O., & Lisa, J. (2019). The paradox of embedded agency from a strong structuration perspective: An illustrative case study of resistance to change in budgeting processes. Qualitative Research in Accounting & Management, 16(1), 60–92. https://doi.org/10.1108/QRAM-03-2016-0027
Kholeif, A. and Jack, L. (2019), "The paradox of embedded agency from a strong structuration perspective: An illustrative case study of resistance to change in budgeting processes", Qualitative Research in Accounting & Management, Vol. 16 No. 1, pp. 60-92.
Kholeif, A. and Jack, L. (2019), "The paradox of embedded agency from a strong structuration perspective: An illustrative case study of resistance to change in budgeting processes", Qualitative Research in Accounting & Management, Vol. 16 No. 1, pp. 60-92.