Payame Noor University Governmental Accounting 2423-4613 4 2 2018 08 23 The Process of Public Sector Accounting Change with Structuration Theory Approach (Case study: Tehran University) The Process of Public Sector Accounting Change with Structuration Theory Approach (Case study: Tehran University) 55 74 5519 FA Kaveh Mehrani Associate Professor in Accounting, University of Tehran, Iran. Ali Mahmoudi PhD. student of Accounting, Alborz Campus, University of Tehran, Iran. Ali Rahmani Professor in Accounting, Alzahra University, Iran. AbouAli Vedadhir Associate Professor in Anthropology, University of Tehran, Iran Journal Article 2018 07 13 This study concerning explanation of Changing Process in Public sector accounting with approach the Structuration Theory, aims to understand the specifications of active/inactive agency and supportive/unsupportive structure of Public sector accounting change. In this study, the specifications of active/inactive agency and supportive/unsupportive structure of Public sector accounting change, were recognized using the case study methodology and were categorized and analyzed by qualitative content analysis method. Then, through execution of Gidden's structuration theory, dualism role of agency and structure in the change of Public sector accounting was discussed. The source for gathering the data includes interview, observation and document analysis and research literature and participants, staff, accounting chiefs and financial managers of the University of Tehran. Finally, four organizational situations predictable in accounting change matrix and the specifications of each status were presented. According to the findings, the active agency specifications in change of Public sector accounting at the University of Tehran as compared to the inactive agency specifications and also the unsupportive structure specifications of the change in Public sector accounting at the University of Tehran as compared to the its supportive structure were more active. <br />  This study concerning explanation of Changing Process in Public sector accounting with approach the Structuration Theory, aims to understand the specifications of active/inactive agency and supportive/unsupportive structure of Public sector accounting change. In this study, the specifications of active/inactive agency and supportive/unsupportive structure of Public sector accounting change, were recognized using the case study methodology and were categorized and analyzed by qualitative content analysis method. Then, through execution of Gidden's structuration theory, dualism role of agency and structure in the change of Public sector accounting was discussed. The source for gathering the data includes interview, observation and document analysis and research literature and participants, staff, accounting chiefs and financial managers of the University of Tehran. Finally, four organizational situations predictable in accounting change matrix and the specifications of each status were presented. According to the findings, the active agency specifications in change of Public sector accounting at the University of Tehran as compared to the inactive agency specifications and also the unsupportive structure specifications of the change in Public sector accounting at the University of Tehran as compared to the its supportive structure were more active. <br />  https://gaa.journals.pnu.ac.ir/article_5519_2c8acb65972d1183f6a9e17a4c2284f7.pdf