Lisa Jack

TL;DR: In this paper, strong structuration theory is used to analyse how the contest over the role of the management accountant in a new organization was played out during the partially successful attempt to establish ERP in conjunction with a system that was felt to better support the requirements of the EU for performance-based budgeting.

TL;DR: In this article, the authors examine the history of attempts by regulators, practitioners and scholars to establish an appropriate accounting measurement basis for financial reporting and present an evaluation of the likelihood of fair value accounting practices becoming fully institutionalized.

TL;DR: In this article, the authors present a reinforced version of structuration theory known as strong structural theory, set out in Stones as a disciplined approach to qualitative case study research in the organization, management and accounting fields.

TL;DR: In this paper, agricultural gross margin accounting is examined as an institutionalized practice, within a theoretical framework that embraces Giddens's theory of structuration and new institutionalism in sociology, and an analysis of the transmission and maintenance of the institution suggests that it persists through the dominant advisory group within the industry.

TL;DR: In this paper, the authors investigate how sustainable practices and circular economy concepts have been implemented in retail returns systems; they identify vulnerabilities, barriers and challenges to the implementation of sustainable, circular practices, and suggest ways to overcome them, as sustainability, loss prevention and profit optimisation can go hand in hand with the right approach to the organisation of the reverse supply chain.