Testing the limits of structuration theory in accounting research

This opportunity to revisit earlier work, in this instance introducing structuration theory to accounting research Our field research consisted of a whole series of case studies in the north west of England in companies like Pilkington, Turner and Newall, and BICC. A number of memories from the research are still strong. One is of a cable factory floor, the size of several football fields, stuffed to the brim with different forms and types of cable in various stages of manufacture. Having had sight of this I could more readily understand the urgency with which the implementation of new operations management and accounting systems was being pursued. They were needed to trace and track, and then cost and price th