Structuration Theory in organizational studies: Analysis of the observation of assumptions

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DOI:

https://doi.org/10.4025/enfoque.v39i1.42597

Abstract

The Structuration Theory (ST), proposed by Giddens (1984) for the analysis of social interaction between agents and social structures, has been used in organizational studies. This article aimed to analyse the organizational studies regarding the observation of the basic assumptions of ST. Based on the article by Rossoni, Guarido Filho and Coraiola (2013) that details Giddens' assumptions applied to organizational studies, this research selected empirical articles for analysis. This selection was informed by ProKnow-C in 8 databases, in which 2,463 references of articles were found, filtered by reading the titles, scientific recognition, reading of the abstracts and integral of the work, resulting in 30 papers that used ST in organizational studies. The analysis of these articles was based on the type of work, in which the most used was a case study (80%). Most used more than one data source (67%), using interviews (70%), documentary analysis (57%) and observations (33%). It was identified that the majority (90%) does not take into account all the assumptions associated with ET. By failing to do so, researchers put at risk the validity and reliability of results that can cause interpretation problems. 

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Author Biographies

  • Sandra Mara Iesbik Valmorbida, Universidade Federal de Santa CatarinaUniversidade Tecnológica Federal do Paraná

    Doutoranda do Programa de Pós-Graduação em Contabilidade da Universidade Federal de Santa Catarina

    Professora do Curso de Graduação em Ciências Contábeis da Universidade Tecnológica Federal do Paraná

  • Sandra Rolim Ensslin, Universidade Federal de Santa Catarina

    Professora do Programa de Doutorado em Contabilidade

2020-01-10

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Published

2019-12-26

Issue

Vol. 39 No. 1 (2020): Enf.: Ref. Cont.

Section

Original Articles

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How to Cite

Structuration Theory in organizational studies: Analysis of the observation of assumptions . (2019). Enfoque: Reflexão Contábil, 39(1), 175-192. https://doi.org/10.4025/enfoque.v39i1.42597