结构化理论框架下的会计研究  

Accounting Research under the Framework of Structuration Theory

作　　者：孙烨[1] 邵方婧[1] 

机构地区：[1]吉林大学商学院,吉林长春130012

出　　处：《经济问题》2014年第6期112-116,共5页On Economic Problems

基　　金：吉林省科技厅项目(2011507);吉林大学种子基金项目(2011ZZ036)

摘　　要：自Roberts和Scapens(1985)在会计研究中引入结构化理论以来,基于结构化理论的会计研究已经成为会计研究主要流派之一。在简要介绍结构化理论的基础上,梳理国内外学者的研究成果,发现结构化理论框架下会计内涵尚无定论,会计的作用体现在结构属性的三个维度上,并且会计连续性和变革的驱动因素多种多样。总结了结构化理论在会计研究中取得的成果,指出了未来研究方向。Since Roberts and Scapens （1985） introduced structuration theory into the study of accounting, accounting research based on structuration theory has become one of the dominant alternative approaches used to explore accounting. After our brief presentation of Giddens＇ structuration theory and literature review, we find that the conceptualization of accounting is uncertain, the role of accounting is embodied in three dimensions of structural properties, there are kinds of factors that may produce continuity and change in accounting practices. Based on the achievements of structuration theory in the study of accounting, we consider an array of directions for future scholarly effort.

关 键 词：结构化理论 会计内涵 会计作用 会计连续性 会计变革 

分 类 号：F230[经济管理—会计学]