诺曼·麦金托什(Norman Macintosh)运用结构化理论分析组织会计变化的动机有很多(Macintosh & Scapens, 1990)。它还被用于控制系统，操纵利润，使用民族志研究以及方法学括号的需要(Conrad, 2014)。结构化理论,讨论所做的功诺曼·麦金托什和罗伯特Scapens(尼尔森,米切尔和Nørreklit, 2015)。国际会计准则委员会(IASB)已经确定了利益和用途，另一方面，全球范围内的ETS不断增长，这导致了会计处理的可靠和透明(Brooks, Atkinson和Wainwright, 2008)。碳市场、碳披露、会计问题、津贴估值和政策网络是ETS关注的各种问题(Brooks, Atkinson和Wainwright, 2008)。尽管已有一些关于排污交易制度的研究是一个发展领域，但IASB认为，在全球排污交易制度会计文献中，几乎没有必要进行监管，从而产生差距(Moore, 2011)。霍普伍德认为，操纵、欺骗的可能性以及各种意想不到的事情都是非常真实的。他还要求有必要质疑与ETS相关的批评方法及其后果(Dillard and roslim, 2011)。通过结构化理论可以使研究者们认识到，冲突、矛盾和意想不到的后果是影响ETS发展的主要因素(Coad, Jack and Kholeif, 2015)。激进的结构主义、激进的人文主义、阐释主义、后现代主义等例子不胜枚举，这些都可以通过批判性研究加以假设，认为ETS是一个过程或结构(Moore, 2011)。
结构通过结构化理论和意义结构、支配结构和合法化结构的相互作用与能动联系在一起。它是在IFIRC 3和欧盟ETS的基础上发展起来的，并在此过程中进行了说明。因此，解释个人或代理在形成其发展过程中的角色是非常重要的。正是在这一关键时期，矛盾、冲突和意想不到的后果被描绘出来，这与托林顿和康拉德(Moore, 2011)的方法是一样的。
它可以检查的帮助下这种方法之间的战略位置图如何组织管理和披露他们的碳排放(尼尔森,米切尔和Nørreklit, 2015)。ETS的研究人员也得到了一份路线图，他们非常想要详细介绍结构理论的要素(Brooks, Atkinson和Wainwright, 2008)。借助伽达默尔的诠释学，可以为研究提供重要的信息。此外，通过使用韦伯的著作，可以将其用于统治层面，法兰克福社会哲学学派成员的理论可以用于合法化层面(Dillard and roslim, 2011)。
There are many motives for the use of the theory of structuration by Norman Macintosh, which are used for analyzing accounting changes in the organization (Macintosh & Scapens, 1990). It is also used for controlling the system, manipulation of profit, use of the ethnographic research studies as well as the need for the methodological brackets (Conrad, 2014). In the theory of structuration, there was a debate on the work done by Norman Macintosh and Robert Scapens (Nielsen, Mitchell and Nørreklit, 2015). Interests and the uses have been identifies by the IASB, and on the other hand, there was a continuous growth of ETS throughout the world, which has resulted in the dependable and transparent treatment of accounting (Brooks, Atkinson and Wainwright, 2008). Carbon markets, carbon disclosure, accounting issues, valuation of allowances and policy networks are the various matters, which has been focused upon by the ETS (Brooks, Atkinson and Wainwright, 2008). Even as some of the studies have been done into Emission Trading System is a developing area, but it has been believed by the IASB that, in global accounting literature on Emission Trading System, there is necessitate for little supervision with a resulting gap (Moore, 2011). Manipulation, likelihood of deception and a variety of unanticipated is very much authentic, according to Hopwood. He also demanded that there is need for questioning the critical approach and what are the consequences, which are associated with the ETS (Dillard and Roslender, 2011). It can be sensitized to the researchers by the theory of Structuration that conflict, contradiction and unintended consequences are the main factors for shaping the development of ETS (Coad, Jack and Kholeif, 2015). There are so many examples like radical structuralist, radical humanist, interprets and post-modernist, which can be assumed by the critical research, which shows ETS as a process or structure (Moore, 2011).
Structure has been linked to agency by the theory of structuration and the interaction of the structures of signification, domination and legitimation. It has been developed from the IFIRC 3 and the EU ETS, has been illustrated in the process. It is, therefore, very important that explains the roles of individuals or agents in shaping their development. It is during the critical situation that was portrayed by contradictions, conflicts and unintended consequences, which were same as the approach of Tollington and Conrad (Moore, 2011).
It can be examined with the help of this approach about the inter-relationship between how the organizations manage and disclose their carbon emissions (Nielsen, Mitchell and Nørreklit, 2015). A road map has also been provided to the researchers of ETS who badly wants to focus elements of the theory of structuration in detail (Brooks, Atkinson and Wainwright, 2008). With the help of hermeneutics of Gadamer, the research can be informed at the significant level. In addition, by using the work of Weber, it can be used at domination level, and the Frankfurt School of Social Philosophy member’s theory can be used at the legitimation level (Dillard and Roslender, 2011).