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All Journal JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Lisa Baillargeon
Université du Québec à Montréal
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Accounting as a Structuring Governance Mechanism: Patrice Gelinas; Lisa Baillargeon
Journal of Accounting, Business and Management (JABM) Vol 30 No 2 (2023): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v30i2.795

Abstract

This paper seeks to contribute to the debate on how to conceptualise structure and agency in accounting through a longitudinal exploration of the financial statements of the St. Anselm Foundry over almost a century. We argue that linkages between the firm’s information production choices, its governance structure and the socio-economic context in which it operates are better explained as a function of different interacting structural conditions, as mediated through human agency, than with agency theory alone. This argument is consistent with a proposal by Kilfoyle and Richardson (2011), but our analysis expands the demonstration of such dualism from management accounting to financial accounting.
Co-Authors Patrice Gelinas