Accounting as a Structuring Governance Mechanism:

The Case of the St. Anselm Foundry, 1910-1995

  • Patrice Gelinas York University
  • Lisa Baillargeon Université du Québec à Montréal

Abstract

This paper seeks to contribute to the debate on how to conceptualise structure and agency in accounting through a longitudinal exploration of the financial statements of the St. Anselm Foundry over almost a century. We argue that linkages between the firm’s information production choices, its governance structure and the socio-economic context in which it operates are better explained as a function of different interacting structural conditions, as mediated through human agency, than with agency theory alone. This argument is consistent with a proposal by Kilfoyle and Richardson (2011), but our analysis expands the demonstration of such dualism from management accounting to financial accounting.

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Published
2023-11-04
How to Cite
GELINAS, Patrice; BAILLARGEON, Lisa. Accounting as a Structuring Governance Mechanism:. Journal of Accounting, Business and Management (JABM), [S.l.], v. 30, n. 2, p. 70-85, nov. 2023. ISSN 2622-2167. Available at: <https://journal.stie-mce.ac.id/index.php/jabminternational/article/view/795>. Date accessed: 03 mar. 2024. doi: https://doi.org/10.31966/jabminternational.v30i2.795.
Section
Articles