This article examines the letters to editor genre unique to the Pakistani English newspapers in the post-9/11 socio-political historical context. Bhatia’s framework of applied genre theory was central to this study of the letters to the editor corpus that focused on textual links, rhetorical structure, and argumentative patterns in the Pakistani LE discourse. The corpus-driven discourse analysis demonstrated diversity in organization patterns, and the juxtaposition of general discussion, references to particular incidents, and personal accounts, exhibiting what Bhatia calls the ‘seemingly (...) chaotic realities’ of a society in transition. The findings reveal an overwhelming dissatisfaction of the people vis-a-vis life in general, and the government and its seemingly insurmountable distance from Pakistani people, more specifically. The study draws attention to letters to the editor as a resistant genre in public discourse. (shrink)

The study aimed to identify the role of administrative procedures and systems in enhancing the performance of the educational institutions in the Islamic University in Gaza. To achieve the research objectives, the researchers used the analytical descriptive approach to collect information. The researchers used the questionnaire distributed to three categories of employees at the Islamic University (senior management, faculty members, their assistants and members of the administrative board). A random sample of 314 employees was selected and 276 questionnaires were retrieved (...) with a recovery rate of 88.1%. The Statistical Analysis Program (SPSS) was used to enter process and analyze data. The results of the research showed a positive role for the administrative procedures and systems in enhancing the performance of the Islamic University from the point of view of the members (senior management, teaching staff and their assistants and the administrative body), where the relative weight of all the paragraphs (73.728%). The analysis of the results revealed that the administrative procedures at the Islamic University in Gaza are used to an acceptable degree. The relative weight of all the paragraphs is 70%. This indicates a relationship between administrative procedures and regulations and the performance of the Islamic University in the Gaza Strip. The study found that there was a good degree of approval from the sample regarding the administrative procedures and their relationship to the job performance. There exist a sufficient degree of powers to the deans and department managers to carry out their tasks, with the use of plans as control tools. And that there are rules and procedures provided for decision-making in the University Council. It also has full powers to manage the university to improve the teaching and learning environment. The researchers also recommended a number of recommendations, including the need to follow up on the procedures and systems of management and update them continuously in the light of changes that may occur and to ensure the existence of a strong system of electronic information systems within the university. There is a need to provide mechanisms for obtaining information about the surrounding external environment, and effective mechanisms to provide managers with the necessary information in a timely manner. The importance of providing channels of communication that enables staff to communicate information about any violations and breaches. The study also recommended the follow-up, review, procedures and administrative systems, and work to modify them in line with the mission of the university and the objectives that the university seeks to reach. (shrink)

IntroductionAcademic integrity is the expectation that members of the academic community, including researchers, teachers, and students, to act with accuracy, honesty, fairness, responsibility, and respect. Academic integrity is an issue of critical importance to academic institutions and has been gaining increasing interest among scholars in the last few years. While contravening academic integrity is known as academic misconduct, cheating is one type of academic misconduct and is generally defined as “any action that dishonestly or unfairly violates rules of research or (...) education.Case studyThe case study presented in this paper describes the elements of academic misconduct in three Middle Eastern countries. Four categories of factors were analyzed, namely personal, cultural traits, contextual, and institutional. Moreover, a comparison of factors of misconduct is conducted in the three countries in order to examine how different learning environments and cultures can affect academic cheating. The study also investigates the role of teachers and administration system in enforcing integrity policy in educational institutes.Discussion and evaluationAn evaluation of the main causes of cheating and plagiarism among students in Saudi Arabia, Egypt, and Jordan is conducted by analyzing students’ response to a 20 questions survey. The nonparametric Dunn’s statistical analysis is performed to compare the variance and frequency of factors that may affect academic integrity. The significant results are reported in terms of the Krushal F statistic and p-value < 0.05. The evaluation was a useful process that demonstrated the main factors affecting academic integrity in the three countries.ConclusionSurvey results show that the role of individual social-demographic and culture factors are significant for predicting misconduct in Saudi Arabia and Egypt but not in Jordan. Most students blamed their misconduct on laziness and willingness to achieve higher education performance. Students are more likely to cheat and plagiarize because they lack the ability or information to tackle assignments. Results illustrate that the cultural impact can be a significant factor in academic misconduct. Integrity policies and the level, at which they have been applied, have a large impact on student attitudes towards cheating and their academic misconduct. (shrink)

Affective bonding to radical organizations is one of the most prominent features of a recruit’s personality. To better understand how affective bonding is established during the recruitment of youth for radicalization and how it is maintained afterward, it seems promising to adopt new insights and developments from the field of situated cognition and affectivity, particularly the concepts of Affective Scaffolding, Mind Invasion, and Self-Stimulatory Loops of Affectivity (SSLA). The three notions highlight both the intended structuring of the affective bonding by (...) the recruiting organizations and the immersive influence these settings have on the individuals. We will study the affective bonding between an individual and a radical group from two perspectives: first, from an organizational perspective, and second from a personal perspective. The first aims at understanding how extremist organizations “invade the mind” of young people, by providing carefully designed affective scaffolding: (a) during the recruitment process and (b) while being a full member of the organization. The second aims at identifying some of the affective loops which individuals who have joined the radical organization enter. (shrink)

The aim of the research is to identify the relationship between the performance criteria and the achievement of the objectives of supervision which is represented in the performance of the job at the Islamic University in Gaza Strip. To achieve the objectives of the research, the researchers used the descriptive analytical approach to collect information. The questionnaire consisted of (22) paragraphs distributed to three categories of employees of the Islamic University (senior management, faculty members, their assistants and members of the (...) administrative board). A random sample of 314 employees was selected, 276 responses were retrieved with a return rate of 88.1%. The SPSS program was used to enter, process, and analyze the data. The results of the study showed a positive relationship between the performance criteria and the achievement of the control objectives represented by the job performance in the Islamic University from the point of view of the members (senior management, faculty and their assistants and the administrative board). The researchers also recommended a number of recommendations, including the provision of an appropriate level of control system components today through the continuous updating and development of performance standards and the need to provide the necessary physical and financial resources to continue the development and achievement within the university. Expand the development of technology in the various activities of the university through the construction of a complete and integrated system to support the control systems in the university to suit its size. The researchers also recommended the follow-up, review of the performance standards and work to modify them in line with the mission of the university and the goals that the university seeks to reach. (shrink)

The current study proposes a novel conceptual model in which Islamic work ethics has a mediating role in the relationship between servant leadership and employees’ life satisfaction within Pakistan’s banking sector. The model draws on the theory of leader-member exchange. Data from a sample of 240 were evaluated using structural equation modeling using SmartPLS 3.2.7 software. The findings indicate that servant leadership significantly impacts employees’ life satisfaction. Furthermore, Islamic work ethics mediated this effect. This study introduces ground-breaking bank inputs by (...) creating a new integrated model based on LMX theory. While the impact of several dimensions of Islamic work ethics on employees’ life satisfaction has been widely investigated, the present study is the first to explore the roles of servant leadership and Islamic work ethics in leveraging bank employees’ life satisfaction. The results suggest that bank managers should enact servant leadership in their business and serve their employees ethically to improve their life satisfaction. Additionally, this study provides key theoretical contributions to the literature on Islamic banking. (shrink)

In their target article, authors Wiggins and Wilbanks (2019) characterize citizen science initiatives as being well positioned to foster greater and more meaningful public participation in scientif...

Ashraf H. A. Rushdy examines gratitude as a philosophical concept. In the first half of the book, he outlines its history and significance in western philosophical history, specifically in classical antiquity, the early modern era, and the Enlightenment. The second half of the book is focused on contemporary meanings of gratitude, as a sentiment, action, and disposition: how we feel grateful, act grateful, and cultivate grateful being. Rushdy argues that gratitude is a virtue that we practice in moral recognition (...) of our dependency and connectedness with our families, friends, communities, environments, and universe. (shrink)

The role of digitization and globalization have changed consumers’ online buying behaviors, specifically in the times of the COVID-19 pandemic crisis. This seriously influences the online retail industry in developing countries that are already struggling to move toward digital trading through e-business. Pakistan being a developing country is no exception, and it is, therefore, pertinent to examine factors that contribute to digital trading. Employing theories of reasoned action and the technology acceptance model, this study aims to investigate how personal innovativeness (...) and perceived usefulness impact consumers’ online purchase intentions through a serial mediational model. The data were collected through an online survey from 410 respondents. Structural Equation Modeling was used to test the proposed model. This study showed significant results for the direct effect of personal innovativeness and perceived usefulness on online purchase intentions as well as the indirect serial effect via internet browsing and attitude toward online purchasing. The study results have some important practical implications for selling firms, especially in the times of COVID-19. The study suggests that online retailers should be more responsive to the aforementioned factors to facilitate consumers to spend more time browsing, which influences consumers’ interest and intention to make online purchases. As the social distancing and lockdown approaches were implemented in Pakistan and other parts of the world, the trend toward online purchases has increased. Due to this shift in the overall purchasing behavior of consumers and the potential for strong growth in e-commerce, organizations need to consider the post-COVID situation to expand their business in an online platform for addressing the future pandemic crisis. (shrink)

Public apologies have become increasingly common scenes and representative moments in what appears to be a global process of forgiveness. The apology-forgiveness dynamic is familiar to all of us, but what do these rituals of atonement mean when they are applied to political and historical events? In his timely, topical, and incisive book A Guilted Age, Ashraf Rushdy argues that the proliferation of apologies by politicians, nations, and churches for past events—such as American slavery or the Holocaust—can be understood (...) as a historical phenomenon. In our post–World War II world, Rushdy claims that we live in a “guilted age.” A Guilted Age identifies the two major forms of apologies—political and historical—and Rushdy defines the dynamics and strategies of each, showing how the evolution of one led to the other. In doing so, he reveals what apology and forgiveness do to the past events they respectively apologize for and forgive—and what happens when they fail. (shrink)

The present study is a differential study that describes the nature of the relationship between cooperation and altruistic behavior in a sample of gifted adolescents in three universities in Egypt and Kuwait University. It also identified the differences between males/females, and senior students/junior students in both cooperation and altruism. A total of 237 gifted adolescents—with average age 21.3 ± SD 2.6 years—from three Egyptian universities: Alexandria University, Sadat Academy for Management Sciences, and Suez University, and Kuwait University, were involved in (...) this study. Measures used in the study include the Scales for Rating the Behavioral Characteristics of Superior Students, Generative Altruism Scale, and The Cooperative/Competitive Strategy Scale. Results revealed that there is a significant positive relationship between altruism and cooperation among gifted adolescents. Also, findings show that there are statistically significant differences between males and females in both altruism and cooperation. In addition, there are differences statistically significant between senior students and junior students in both altruism and cooperation in favor of senior students. It is recommended that altruism and cooperation intervention-based programs should be designed to increase the adaptive behaviors of adolescents. (shrink)

Background: Lower limb spasticity after stroke is common that can affect the balance, increase the risk of falling, and reduces the quality of life.Objective: First, evaluate the effects of spasticity severity of ankle plantar flexors on balance of patients after stroke. Second, to determine the relationship between the spasticity severity with ankle proprioception, passive ankle dorsiflexion range of motion, and balance confidence.Methods: Twenty-eight patients with stroke based on the Modified Modified Ashworth Scale were divided into two groups: High Spasticity Group (...) or a Low Spasticity Group. The MMAS scores, Activities-Specific Balance Confidence Questionnaire, postural sway of both affected and non-affected limbs under the eyes open and eyes closed conditions, timed up and go test, passive ankle dorsiflexion ROM, and ankle joint proprioception were measured.Results: The ankle joint proprioception was significantly better in the LSG compared to the HSG. No significant differences were found between the LSG and HSG on all other outcome measures. There were no significant relationships between the spasticity severity and passive ankle dorsiflexion ROM, and balance confidence.Conclusion: The severity of ankle plantar flexor spasticity had no effects on balance of patients with stroke. However, the ankle joint proprioception was better in patients with low spasticity. Our findings suggest that the balance is affected regardless of the severity of the ankle plantar flexor spasticity in this group of participants with stroke. (shrink)

Early in the year 2000, Paul Mendes-Flohr suggested to me that we invite Paul Ricœur to Jerusalem to engage in discussions with the researchers of the Rosenzweig Centre. At the time, Paul Mendes-Flohr, Maria Diemling, and I were participating in a Sonderforschungsbereich on Jewish and Christian thought, in collaboration with Bonn University. We considered that Ricœur's work on hermeneutics and his studies of history and memory coupled with his interest in the philosophy of religion had much in common with our (...) research. After corresponding with Ricœur, I traveled to Paris, to Ricœur's residence in the community of the Murs Blancs in order to prepare the symposium. Ricœur had just finished his book La mémoire, l'histoire, l'oubli and he suggested that we base our work in the planned meeting in Jerusalem on the second section of the book. He said that he was exhausted and felt empty, after completing the manuscript. Nonetheless, his conversation was animated, touching on geo-political aspects of the war in what was formerly Yugoslavia and speculating on the reasons why armed conflict often originated and spread from the Balkans. Ricœur had given a paper to the research group of the Rosenzweig Centre, at the invitation of Stéphane Mosès, in December 1994. He was excited about coming to Jerusalem. I returned to Jerusalem with a typescript of the section of the book we were to discuss, and we prepared for the meeting in regular sessions of the research group. (shrink)

I Kinds of Time The following remarks concern the question of time in Walter Benjamin's thought on ethics and justice. This theme is intimately connected to his attempt to locate the idea of human action beyond the confines of the subject conceived as the underlying instance to which the will is attributed. His thought in this area is exploratory. In Benjamin's discussions and correspondence with Gershom Scholem, he experiments with ideas deriving from Jewish thought in order to create a locus (...) for his understanding of the ways in which the human being is inserted into the order of justice. It is not prejudicial to the seriousness of this attempt if one notes that this is also partly what was at work in Benjamin's relation to the ideas espoused by Brecht and Adorno. Yet it is above all in the thought broached in the discussions and correspondence with Scholem, in the years preceding the publication of the article “Zur Kritik der Gewalt” in 1921, that Benjamin takes the major steps in his meditation on justice as an order of being. In his essays “Zwei Gedichte von Friedrich Hölderlin” and “Über die Sprache des Menschen und über Sprache überhaupt” of 1914 and 1916 respectively, Benjamin works out the main features of the displacement of the centre of the literary work of art and of language from the subject to the world, to essences, and, in the latter case, to God. In fragments and essays following these first major formulations of his thought, he develops the views on justice that were to find a radical expression in his text “Zur Kritik der Gewalt”. It is not fortuitous that in one of these fragments, “Zur Bedeutung der Zeit in der moralischen Welt”, which probably dates from 1920/21, he employs the image of the storm to evoke the working of God's forgiveness in history. The image was to return in an enigmatic passage in the ninth of his “Geschichtsphilosophische Thesen” of 1940. (shrink)

The commodity market plays a vital role in boosting the economy. Investors make decisions based on market knowledge and ignore cognitive biases. These cognitive biases or judgment errors have a significant effect on investment decisions. Therefore, this study aimed to investigate the effect of emotional intelligence on decision-making. In addition, optimism bias and risk perception are the intervening variables between emotional intelligence and decision-making. So, this study contributes to the body of knowledge by examining the mediating role of optimism bias (...) and risk perception. The data were collected from the respondents of the commodity market and the 370 questionnaires were distributed among the investors, of which 337 respondents gave their feedback. The convenience base sampling technique is used due to the easy access of respondents, time factor, and cost factor. Data entered into the SPSS Statistics Version 26 and PROCESS macro model 6 were used for serial mediation. AMOS was used for the validity and model-fit analysis. The results of this study aligned with the literature that there is a significant effect of emotional intelligence on decision-making. It also observed that optimism bias has a positive effect on decision-making. The finding of this study will be helpful for the brokers, the government, and especially the investors. This study also proposed that future studies on the stock exchange and real estate market comparative analysis can be conducted. (shrink)

This study aims to identify the influence of knowledge management practices on the entrepreneurial and organizational performance with the mediating effect of dynamic capabilities and moderating role of opportunity recognition. Data were gathered from 486 entrepreneurs and applied a structural equation model to test the hypotheses. We found that knowledge management practices have a positive and significant influence on dynamic capabilities, as well as have a significant impact on entrepreneurial and organizational performance. Moreover, results indicated that dynamic capabilities partially mediate (...) in the relationship between knowledge management practices on entrepreneurial and organizational performance. Furthermore, the relationship between knowledge management practices with entrepreneurial and organizational performance strengthening by opportunity recognition. Further, implications and limitations were discussed in the paper. (shrink)

Islamic equity funds are subject to the screening criteria for stock selection imposed by the principles of Islamic jurisprudence. Equities must pass three basic screens: revenue source, business activity, and financial factors to be included in an Islamic fund. However, screening criteria are not universal especially for the financial factors. One can use financial ratios based on either the book-value of total assets or the market-value of equity for screening of stocks. This may not only result in a different portfolio (...) composition but also entail diverse rebalancing and monitoring costs. The performance of 29 Islamic equity indices versus conventional indices from four major international index providers using different Shari’ah screening criteria are analyzed in a single as well as in a multi-equation framework. The use of a multi-equation framework has the added advantage of utilizing the information content of different screening criteria adopted by different index providers. The empirical findings suggest that the difference in screening criteria does not significantly affect the performance of IEIs. Returns deviation, if any, stems from the relative riskiness of the IEI as compared with the relevant benchmark. Work needs to done to streamline the quantitative screening criteria to avoid confusion among the investing public. (shrink)

To solve fractional delay differential equation systems, the Laguerre Wavelets Method is presented and coupled with the steps method in this article. Caputo fractional derivative is used in the proposed technique. The results show that the current procedure is accurate and reliable. Different nonlinear systems have been solved, and the results have been compared to the exact solution and different methods. Furthermore, it is clear from the figures that the LWM error converges quickly when compared to other approaches. When compared (...) with the exact solution to other approaches, it is clear that LWM is more accurate and gets closer to the exact solution faster. Moreover, on the basis of the novelty and scientific importance, the present method can be extended to solve other nonlinear fractional-order delay differential equations. (shrink)

Ḥuqūq al-Islām.--Ḥuqūq al-vālidain.--Ādāb al-maʻ̄ashirat.--Ag̲h̲lāt̤ al-ʻulūm.

Social robots are expected to take over a significant number of jobs in the coming decades. The present research provides the first systematic evaluation of occupation suitability of existing social robots based on user perception derived classification of them. The study was conducted in the Middle East since the views of this region are rarely considered in human–robot interaction research, although the region is poised to increasingly adopt the use of robots. Laboratory-based experimental data revealed that a robot’s appearance plays (...) an important role in the perception of its capabilities and preference for it to perform a particular job. Participants showed a preference for machine-like robots to perform dull and dirty occupations and humanoids, but not androids, to perform jobs requiring extensive social interaction with humans. However, other aspects of appearance than morphology determine whether a robot is preferred for a job irrespective of its perceived capability to do it. (shrink)

Objective: The global outbreak of COVID-19 has greatly affected individual's lives around the world and resulted in various negative psychological consequences. During the pandemic, reflection on and attention to COVID-19 may help in dealing with its symptomology but frequent and persistent thoughts about the situation can be unhealthy. The present study examined the direct and indirect associations between obsession concerning COVID-19, psychological distress, life satisfaction, and meaning in life.Design: This mediation study presents a primary analysis of normative data collected after (...) the initial outbreak of COVID-19 in Pakistan. Parametric bootstrapping was used to test the mediation models of subjective well-being, the extent of the effect, and meaning in life as parallel and serial mediators concerning the associations between COVID-19 obsession and psychological distress measures.Setting: A sample of 1,002 adults were recruited utilizing an online survey between April to May 2020. They were aged between 19 and 45 years and normalized on population characteristics.Results: Two out of three mediators in parallel mediation fully mediated the relationship between obsession and psychological distress illustrating that high-level obsessions were associated with low levels of satisfaction with life and presence of meaning in life and search for meaning in life. Psychological distress is likely to decrease in the presence of a high level of satisfaction with life and meaning. Moreover, satisfaction with life and search for meaning in life significantly mediated the association between COVID-19 obsession.Conclusion: The present study showed that life satisfaction and search for meaning in life may play a significant role in decreasing psychological distress during the COVID-19 pandemic. (shrink)

The purpose of this paper is to philosophically examine how disinformation from state officials and politicians affects the right to access to information and political participation. Next to the more straightforward implications for political self-determination, the paper examines how active dissemination of lies by figures of epistemic authority can be framed as a human rights issue and affects trust patterns between citizens, increases polarization, impedes dialogue, and obstructs access to politically relevant information by gatekeeping knowledge. Analyzing European Convention on Human (...) Rights (ECHR) case law, the paper argues that human rights law provides some argumentative basis for extending individuals’ rights as epistemic and political agents towards a “right to truth spoken by politicians”. However, challenges in balancing a possible restriction of lies and assessing the real effective harm that comes from them remain, potentially leading to a vacuum of rights protection for less visible long-term harm to individuals and public discourse. In order to have a real chance at tackling the harmful consequences of publicly told lies from a human rights perspective, it is necessary to rethink the notion of harm to encompass more complex and abstract forms of politico-epistemic damage to individuals and the public. (shrink)

This study examined how social media marketing activities influence consumers’ engagement behaviour in developing countries. Based on the stimulus-organism-response theory, we examined the effect of SMMA on consumers’ engagement intention and further investigated the moderating effect of social media sales intensity. The study employed a time-lagged design with two waves to confirm the hypothesised framework. The study findings showed that SMMA positively influence consumers’ engagement intention and engagement behaviour. In addition, social media sales intensity strengthens the link between engagement intention (...) and engagement behaviour. This study adds to the literature on social media and discusses its practical implications. (shrink)

During the COVID-19 outbreak, educational institutions were closed, and students worldwide were confined to their homes. In an educational environment, students depend on collaborative learning to improve their learning performance. This study aimed to increase the understanding of social media adoption among students during the COVID-19 pandemic for the purpose of CL. Social media provides a learning platform that enables students to easily communicate with their peers and subject specialists, and is conducive to students' CL. This study addresses the key (...) concept of CL during the COVID-19 pandemic by assessing social media use among students in higher education. The relationship between social media use and students' performance is crucial to understanding the role of social media during a pandemic. This study is based on constructivism theory and the technology acceptance model. Structural equation modeling was used to analyze the conceptual model using SmartPLS. The research findings indicate that social media plays an important role during the pandemic because it provides opportunities for students to enhance CL under the aforementioned situations. This study makes noteworthy theoretical and practical contributions. (shrink)

Excessive use of social media is a developing concern in the twenty-first century. This issue needs to be addressed before it has any more significant consequences than what we are currently experiencing. As a preventive technique, advertisements and awareness-raising campaigns about the detrimental impact of digital technologies are used. The application of novel mathematical techniques and terminologies in this field of study will have significant potential to enhance healthy living by preventing certain ailments. This is the most compelling justification for (...) conducting a new study with the most up-to-date techniques at our disposal. This study investigates clear and concise transmission in order to generate a deterministic mathematical model of social media addiction S M A using the fractal-fractional derivative operator. Also, the analysis of the S M A model in terms of the invariant domain, the existence of a positive invariant solution, and equilibria assumptions are stated in a detailed manner. Besides that, the basic reproduction number ℝ 0 < 1 is computed, demonstrating that the proposed methodology is more efficacious. The Atangana-Baleanu FF differential operators are recently defined in FF differential operators that are applied to characterize the S M A model’s mathematical algorithm. We investigated the numerical behaviour of the S M A in three ways: changing the fractional-order α as well as the fractal-dimension ℘ ; changing α while keeping ℘ constant; and changing ℘ while keeping α constant. Our examined visualizations and simulation studies using MATLAB for the numerical modelling of the aforementioned system showed that the novel developed Atangana-Baleanu FF differential operators produce remarkable results when compared to the classical frame. (shrink)

Le mégaprojet de centrale au charbon Thar (Thar Coal Mega Power Project) est l’un des plus ambitieux du Pakistan. Il affectera directement les communautés du désert de Thar sur une superficie d’environ neuf mille kilomètres carrés. Plus de deux cent cinquante villages seront évacués pour assurer son succès économique. Le projet a d’ores et déjà provoqué des migrations, des spéculations sur le sol, l’usurpation de pâturages communs et le rejet des communautés. Les conflits dans la région revêtent deux faces. D’abord, (...) on constate des conflits entre les communautés autochtones, l’État et les fonctionnaires de la Sindh Engro Coal Mining Company (SECMC). Ensuite, les problèmes intracommunautaires se sont transformés en conflits religieux entre musulmans et hindous, bien que les causes sous-jacentes soient environnementales. Cet article fournit une description critique des conflits, de l’usurpation de la terre, des processus de spéculation et d’accumulation dans la zone du projet. (shrink)

The article extends the critique of structuration theory from a critical realist perspective, in particular by demonstrating how its theoretical shortcomings are manifest in management accounting research. Examining of one of the most cited structuration-based accounting studies and other more recent structuration-based accounting studies, the article highlights what accounting researchers who have embraced a structuration lens may have ignored. It also demonstrates why accounting researchers could not get a better theoretical purchase out of structuration. We find that a critical realist (...) account provides a far more in-depth account of budgeting changes and is likely to avoid the problems encountered in using a structuration theoretical lens. The article has important implications for accounting researchers as it demonstrates that analytical dualism instead of duality has much better potential to offer deeper understanding of accounting changes. (shrink)