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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Authors
Kholeif, Ahmed
Jack, Lisa
Issue Date
2019
Type
Journal Article
Peer-Reviewed
Peer-Reviewed
Language
Keywords
Alternative Title
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)
Description
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.
Publisher
Emerald Publishing Limited
License
Journal
Volume
16
Issue
1