The Process of Public Sector Accounting Change with Structuration Theory Approach (Case study: Tehran University)

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MEHRANI K.; MAHMOUDI A.; RAHMANI A.; VADADHIR A.A.

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Paper Information

Journal: JOURNAL OF GOVERNMENTAL ACCOUNTING Year:2018 | Volume:4 | Issue:2 (8) Page(s): 55-74

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Title

The Process of Public Sector Accounting Change with Structuration Theory Approach (Case study: Tehran University)

Author(s)

MEHRANI K. | MAHMOUDI A. | RAHMANI A. | VADADHIR A.A. | Issue Writer Certificate

Keywords

Structuration Theory

Dualism of Agency and Structure

Public Sector Accounting

Abstract

This study concerning explanation of Changing Process in Public Sector Accounting with approach the Structuration Theory, aims to understand the specifications of active/inactive agency and supportive/unsupportive structure of Public Sector Accounting change. In this study, the specifications of active/inactive agency and supportive/ unsupportive structure of Public Sector Accounting change, were recognized using the case study methodology and were categorized and analyzed by qualitative content analysis method. Then, through execution of Gidden's Structuration Theory, dualism role of agency and structure in the change of Public Sector Accounting was discussed. The source for gathering the data includes interview, observation and document analysis and research literature and participants, staff, accounting chiefs and financial managers of the University of Tehran. Finally, four organizational situations predictable in accounting change matrix and the specifications of each status were presented. According to the findings, the active agency specifications in change of Public Sector Accounting at the University of Tehran as compared to the inactive agency specifications and also the unsupportive structure specifications of the change in Public Sector Accounting at the University of Tehran as compared to the its supportive structure were more active.

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APA: Copy

MEHRANI, K., MAHMOUDI, A., RAHMANI, A., & VADADHIR, A.A.. (2018). The Process of Public Sector Accounting Change with Structuration Theory Approach (Case study: Tehran University). JOURNAL OF GOVERNMENTAL ACCOUNTING, 4(2 (8) ), 55-74. SID. https://sid.ir/paper/359687/en

Vancouver: Copy

MEHRANI K., MAHMOUDI A., RAHMANI A., VADADHIR A.A.. The Process of Public Sector Accounting Change with Structuration Theory Approach (Case study: Tehran University). JOURNAL OF GOVERNMENTAL ACCOUNTING[Internet]. 2018;4(2 (8) ):55-74. Available from: https://sid.ir/paper/359687/en

IEEE: Copy

K. MEHRANI, A. MAHMOUDI, A. RAHMANI, and A.A. VADADHIR, “The Process of Public Sector Accounting Change with Structuration Theory Approach (Case study: Tehran University),” JOURNAL OF GOVERNMENTAL ACCOUNTING, vol. 4, no. 2 (8) , pp. 55–74, 2018, [Online]. Available: https://sid.ir/paper/359687/en

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