Environmental Metaphor for a Structuration Theory Perspective

Abstract

There is a growing recognition for the need of social theories to supplement the dominant pragmatic perspective. The social accounting project has experienced frustrations with creating and implementing a more complete accounting for organizations that recognize and report on their rights and responsibilities to various constituencies. I propose structuration theory as a social theory useful in framing and facilitating the socio-political and organizational context of the social accounting project. First, I discuss the legitimating grounds for the social accounting project by considering the rights and responsibilities of the active parties. Next, I present a brief description of structuration theory followed by the presentation of an alternative environmental framing using structuration theory constructs. The discussion concludes that there must be a revision of the norms and values held by the actors. The dominant economic criteria must be supplemented, sustained, or replaced, by more inclusive and enlightened criteria that directly connect to sustaining dimensions of social and natural systems. Resources must be redirected by the new norms and values and the more inclusive representation structures. The social accounting project must recognize its responsibility in providing complete, transparent, and understandable information for all affected members of the society.