What can(not) a flat and local structuration ontology do for management accounting research? A comment on Coad, Jack and Kholeif
Purpose The purpose of this paper is to provide a commentary on "Structuration theory: reflections on its further potential for management accounting research" a paper by Coad Design/methodology/approach This paper presents, discusses and challenges the critique that Coad Findings This paper offers a number of reflections upon Coad Originality/value This paper expands the current understanding of a flat and local structuration ontology in management accounting research.