사회과학에 속하는 회계학에도 실증적 방법론, 비판적 방법론, 해석적 방법론 등의 많은 방법론이 있다. 구조화이론은 최근에 회계학에서 이용되는 해석적 방법론 중의 하나이다. 이것은 영국인 사회학자 Anthony Giddens(1938－)가 사회구성론(1984)에서 주장한 것으로 다른 사회과학에서 오늘날 많이 적용되고 있다. Giddens의 구조화이론은 사회시스템의 구조와 행위 사이의 관계를 이해하는 것과 관련있으며, 회계학에서는 관리회계분야에서 많이 이용되고 있는 바, 관리회계의 사회적 맥락을 이해하는데 유용할 것이다. 여기서는 구조화이론의 세 가지 차원(의미화, 정당화, 지배)에서 살펴보고 있는 바, 이 세 가지 차원이 특히 관리회계실무를 연구할 때 상호 관련되는 방식을 인식하는 것이 중요하며, 사회관계의 제도화에 회계가 포함되는 방식을 구조화이론을 이용하여 살펴본다. 회계현상에 구조화이론을 적용할 때, 주로 회계책임, 회계시스템의 안전성, 저항, 통제의 변증법, 회계윤리 등을 중심으로 연구되고 있다.

In the social science general and accounting specific, there are many methodologies such as positive, critical, interpretive. Structuration theory is one of interpretive methodologies used in the accounting discipline. It was suggested by an English Sociologist, Anthony Giddens(1938－) at the Constitution of Society(1984). It has been proposed that Giddens' structuration theory could be useful in attempting to understand the social context of management accounting in organizations. Structuration theory is concerned with understanding the relationship between the activities of knowledgeable human actors and the structuring of social systems. Management accounting systems represent modalities of structuration in the three dimensions of signification, legitimation, and domination. In studying management accounting practice, it is important to recognize the way in which the three dimensions of structure are interwined. The applicable fields of structuration theory to the accounting phenomena are the accounting system, accountability, stability and resistence of system, dilectics of control, accounting ethics. Structuration theory indicates the ways in which accounting is involved in the institutionalization of social relations.

In the social science general and accounting specific, there are many methodologies such as positive, critical, interpretive. Structuration theory is one of interpretive methodologies used in the accounting discipline. It was suggested by an English Sociologist, Anthony Giddens(1938－) at the Constitution of Society(1984). It has been proposed that Giddens' structuration theory could be useful in attempting to understand the social context of management accounting in organizations. Structuration theory is concerned with understanding the relationship between the activities of knowledgeable human actors and the structuring of social systems. Management accounting systems represent modalities of structuration in the three dimensions of signification, legitimation, and domination. In studying management accounting practice, it is important to recognize the way in which the three dimensions of structure are interwined. The applicable fields of structuration theory to the accounting phenomena are the accounting system, accountability, stability and resistence of system, dilectics of control, accounting ethics. Structuration theory indicates the ways in which accounting is involved in the institutionalization of social relations.

Structure, Structuration theory, interpretive methodology, dialectics of control