Why shared meanings have no place in structuration theory: a reply to Scapens and Macintosh

Article Abstract:

Boland's (Accounting, Organizations and Society, 1993, p. 1) criticism of the work of Scapens and Macintosh (Accounting, Organization and Society, 1990, p. 455) on structuration theory in management accounting was not meant to imply that the two authors were structuralists in any demeaning way. What Boland pointed out was that, in their paper, Scapens and Macintosh used shared values and shared meanings as an explanatory device, which contradicted the basic concepts of Gidden's (1979) structuration theory. Gidden proposed this theory precisely to oppose Parsons' (1964) application of shared meanings and value consensus as a tool to explain social order. Further differences in how Boland and Scapens and Macintosh interpret the structuration theory are discussed.

Models, Analysis, Managerial accounting, Structuralism

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Exotic items for menu pizazz: add style

Article Abstract:

Specialty produce like exotic mushrooms, gourmet greens, chiles, mini vegetables and tropical fruits gives a 'trendy new look' on food. Many restaurant operators are using these products on their menu because of an increase in consumers'exotic taste for food. Mushrooms adds intensity to the flavor, boutique greens are in demand for salads, chiles are popular with hot and spicy foods, mini vegies are suited for plate presentations and tropical fruits are slowly showing up in salads and desserts.

Marketing, Farm produce, Agricultural products, Produce industry

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Exotic BSE theory from NZ

Article Abstract:

Scientists from New Zealand have a new theory that the UK BSE epidemic could have arisen from the import of a single African antelope during the mid-1970s.

Research, Bovine spongiform encephalopathy

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