Giddens’ (1984) theory of structuration has been highly influential in the social and administrative sciences, including in the fields of accounting (Englund, Gerdin & Burns, 2011), information technology (Jones & Karsten, 2008), strategic management (Pozzebon, 2004; Whittington, 2010) and organizational discourse (Heracleous & Hendry, 2000; Heracleous &Barrett, 2001). Aiming to transcend traditional sociological distinctions such as structure and action or subjectivity and objectivity, structuration theory embodies complex concepts, such as the duality of structure, practical and discursive consciousness, recursiveness, temporality and contextuality of action.
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Loizos Heracleous (2013) studied this question.
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