Institutions can, and do, change. Integral to the concept of institutional change is the general notion of ‘‘duality of
structure’’ introduced by Giddens’ (1976, 1979, 1981, 1984). Sewell (1992) notes that structure is a complex concept to
define but that ‘‘structure empowers what it designates. . . . Whatever aspect of social life we designate as structure is posited
as ‘structuring’ some other aspect of social existence’’ (p. 2). For example, Sewell notes that gender might be said to structure
employment opportunities and class may be viewed as structuring politics. Further, Sewell points out that the notion of
structure helps explain why social relations are reproduced over time, frequently without awareness or intention on the part
of the actors involved. This lack of awareness on the part of the actors is crucial in understanding why structures like those
shaping the accounting research environment can be so persistent.
According to Giddens, structures are virtual in nature and underpin the practices and patterns of social systems. He
suggests that structures consist of both rules and resources and that these influence each other recursively, forming a ‘‘duality
of structure’’. The behaviour of agents is integral to this notion of duality of structure because it is the action of
knowledgeable agents that results in the reproduction of structure.
Sewell (1992) elaborates upon and clarifies Giddens’ notion of duality of structure. Rather than Giddens’ rules and
resources, he defines structures in terms of schemas and resources. Schemas are the underlying assumptions and metaphors
(that may not be conscious) which govern social practices and behaviours. Resources on the other hand are actual in
existence and can be either human or non-human. With regard to the duality of structure, Sewell points out that:
If resources are effects of schemas, it is also true that schemas are effects of resources. If schemas are to be sustained or
reproduced over time . . . they must be validated by the accumulation of resources that their enactment engenders.
Schemas not empowered or regenerated by resources would eventually be abandoned and forgotten, just as resources
without cultural schemas to direct their use would eventually dissipate and decay. Sets of schemas and resources may
properly be said to constitute structures only when they mutually imply and sustain each other over time (p. 13).
Like Giddens, Sewell also emphasizes the crucial role of human agency and the ability of human agents to exert influence
over and therefore change structures. He suggests that ‘‘agency arises from the actor’s control of resources, which means the