The article extends the critique of structuration theory from a critical realist perspective, in particular by demonstrating how its theoretical shortcomings are manifest in management accounting research. Examining of one of the most cited structuration-based accounting studies and other more recent structuration-based accounting studies, the article highlights what accounting researchers who have embraced a structuration lens may have ignored. It also demonstrates why accounting researchers could not get a better theoretical purchase out of structuration. We find that a critical realist (...) account provides a far more in-depth account of budgeting changes and is likely to avoid the problems encountered in using a structuration theoretical lens. The article has important implications for accounting researchers as it demonstrates that analytical dualism instead of duality has much better potential to offer deeper understanding of accounting changes. (shrink)

This article proceeds from the assumption that the transition to socialism must take account of individuals as they are, not as they might be. The emphasis on the individual appears to be inconsistent with the marxian basis of socialist thought. Attempts to resolve this inconsistency have led marxists to concentrate on cultural and psychological explanations of people within capitalist society. We criticise these attempts, and argue for a view of the individual in society which recognises personal autonomy yet acknowledges the (...) role of structural forces in social change. Given this model, we then ask if there is any indication of individual changes within contemporary capitalism which promote the transition to socialism. In contrast to the pessimistic interpretations which dominate the literature, we argue that the present psychological and cultural states of individuals within capitalism can engender socialist change. (shrink)

This article examines the learning of a scientific procedure, and its connection to the greater scientific community through the notion of Wittgensteinian rules. The analysis reveals this connection by demonstrating that learning in interaction is largely grounded in rule-based community descriptions and judgments rather than any inner process. This same analysis also demonstrates that learning processes are particularly suited for such an analysis because rules and concomitant phenomena comprise a significant portion of any learning interaction. This analysis further reveals the (...) elucidating merit of Wittgensteinian rules, their relation to community and the concept of practice, and promotes the efficacy of participant-generated rule-formulations as analytic descriptors. (shrink)