Theorising Strategic Investment Decision-Making using Strong Structuration Theory

Hdl Handle:
http://hdl.handle.net/10142/618527
Title:
Theorising Strategic Investment Decision-Making using Strong Structuration Theory
Authors:
Harris, Elaine Pamela; Northcott, Deryl; Elmassri, Moataz Moamen; Huikku, Jari
Abstract:
Purpose – In the field of strategic investment decision-making (SIDM) a body of research has grown up via international case studies and organisation-based fieldwork. However, there has been little systematic theorisation around SIDM processes and practices. This paper aims to show how strong structuration theory (SST) can be employed to guide how future SIDM studies are conducted and theorised. Design/methodology/approach – We draw upon the concepts from SST to reanalyse prior empirically based work. We apply SST-informed analysis to four SIDM case studies selected from the total of 18 published over the period 1970-2016 to explore the utility of SST compared with other approaches. Findings – Our analysis highlights the role of agents’ knowledgeability and position-practice relations in strategic investment decision-making, which has largely been neglected by prior studies. We demonstrate the potential of SST to inform meso-level SIDM theorising by applying it to four published case studies. Whilst we argue for the adoption of SST, we also identify key methodological and conceptual issues in using SST in SIDM research. Research limitations/implications – Our examples and recommendations could assist management accounting researchers, particularly those engaged in case studies and organisational fieldwork, to build knowledge via the improved comparison, integration and theorisation of cases undertaken by different researchers in different contexts. Originality/value –We offer a bridge between SST concepts and case study evidence for theorising, carrying out and analysing case study and field research on SIDM.
Affiliation:
University of Roehampton, UK; AUT, Auckland, New Zealand; Aalto University, Helsinki, Finland
Citation:
Theorising Strategic Investment Decision-Making using Strong Structuration Theory 2016, 29 (7) Accounting, Auditing & Accountability Journal
Publisher:
Emerald
Journal:
Accounting, Auditing & Accountability Journal
Issue Date:
5-Aug-2016
URI:
http://hdl.handle.net/10142/618527
DOI:
10.1108/AAAJ-03-2015-2005
Additional Links:
http://www.emeraldinsight.com/doi/10.1108/AAAJ-03-2015-2005
Type:
Article
Language:
en
Description:
Accepted Date: 07/07/2016; Version: Author Manuscript / Post-Print; Exceptions: None.
ISSN:
0951-3574
Appears in Collections:
Roehampton Business School Collection

Full metadata record

DC FieldValue Language
dc.contributor.authorHarris, Elaine Pamelaen
dc.contributor.authorNorthcott, Derylen
dc.contributor.authorElmassri, Moataz Moamenen
dc.contributor.authorHuikku, Jarien
dc.date.accessioned2016-08-18T11:38:41Z-
dc.date.available2016-08-18T11:38:41Z-
dc.date.issued2016-08-05-
dc.identifier.citationTheorising Strategic Investment Decision-Making using Strong Structuration Theory 2016, 29 (7) Accounting, Auditing & Accountability Journalen
dc.identifier.issn0951-3574-
dc.identifier.doi10.1108/AAAJ-03-2015-2005-
dc.identifier.urihttp://hdl.handle.net/10142/618527-
dc.descriptionAccepted Date: 07/07/2016; Version: Author Manuscript / Post-Print; Exceptions: None.en
dc.description.abstractPurpose – In the field of strategic investment decision-making (SIDM) a body of research has grown up via international case studies and organisation-based fieldwork. However, there has been little systematic theorisation around SIDM processes and practices. This paper aims to show how strong structuration theory (SST) can be employed to guide how future SIDM studies are conducted and theorised. Design/methodology/approach – We draw upon the concepts from SST to reanalyse prior empirically based work. We apply SST-informed analysis to four SIDM case studies selected from the total of 18 published over the period 1970-2016 to explore the utility of SST compared with other approaches. Findings – Our analysis highlights the role of agents’ knowledgeability and position-practice relations in strategic investment decision-making, which has largely been neglected by prior studies. We demonstrate the potential of SST to inform meso-level SIDM theorising by applying it to four published case studies. Whilst we argue for the adoption of SST, we also identify key methodological and conceptual issues in using SST in SIDM research. Research limitations/implications – Our examples and recommendations could assist management accounting researchers, particularly those engaged in case studies and organisational fieldwork, to build knowledge via the improved comparison, integration and theorisation of cases undertaken by different researchers in different contexts. Originality/value –We offer a bridge between SST concepts and case study evidence for theorising, carrying out and analysing case study and field research on SIDM.en
dc.description.provenanceSubmitted by Camilla Griffiths (camilla.griffiths@roehampton.ac.uk) on 2016-08-18T11:34:25Z No. of bitstreams: 2 SST paper for AAAJ_03_2015_2005_R3_4-7-16.pdf: 737625 bytes, checksum: 64d5f5a71502aad01039c4885470baf6 (MD5) license_rdf: 9 bytes, checksum: 42dd12a06de379d3ffa39b67dc9c7aff (MD5)en
dc.description.provenanceApproved for entry into archive by Camilla Griffiths (camilla.griffiths@roehampton.ac.uk) on 2016-08-18T11:38:40Z (GMT) No. of bitstreams: 2 SST paper for AAAJ_03_2015_2005_R3_4-7-16.pdf: 737625 bytes, checksum: 64d5f5a71502aad01039c4885470baf6 (MD5) license_rdf: 9 bytes, checksum: 42dd12a06de379d3ffa39b67dc9c7aff (MD5)en
dc.description.provenanceMade available in DSpace on 2016-08-18T11:38:41Z (GMT). No. of bitstreams: 2 SST paper for AAAJ_03_2015_2005_R3_4-7-16.pdf: 737625 bytes, checksum: 64d5f5a71502aad01039c4885470baf6 (MD5) license_rdf: 9 bytes, checksum: 42dd12a06de379d3ffa39b67dc9c7aff (MD5) Previous issue date: 2016-08-05en
dc.language.isoenen
dc.publisherEmeralden
dc.relation.urlhttp://www.emeraldinsight.com/doi/10.1108/AAAJ-03-2015-2005en
dc.rightsArchived with thanks to Accounting, Auditing & Accountability Journalen
dc.rightsAn error occurred on the license name.*
dc.rights.uriAn error occurred getting the license - uri.*
dc.titleTheorising Strategic Investment Decision-Making using Strong Structuration Theoryen
dc.typeArticleen
dc.contributor.departmentUniversity of Roehampton, UK; AUT, Auckland, New Zealand; Aalto University, Helsinki, Finlanden
dc.identifier.journalAccounting, Auditing & Accountability Journalen
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