diff --git a/flang/lib/Lower/OpenACC.cpp b/flang/lib/Lower/OpenACC.cpp
--- a/flang/lib/Lower/OpenACC.cpp
+++ b/flang/lib/Lower/OpenACC.cpp
@@ -2317,9 +2317,9 @@
   std::stringstream asFortran;
   asFortran << Fortran::lower::mangle::demangleName(globalOp.getSymName());
   llvm::SmallVector<mlir::Value> bounds;
-  EntryOp entryOp = createDataEntryOp<EntryOp>(builder, loc, addrOp.getResTy(),
-                                               asFortran, bounds, true, clause,
-                                               addrOp.getResTy().getType());
+  EntryOp entryOp = createDataEntryOp<EntryOp>(
+      builder, loc, addrOp.getResTy(), asFortran, bounds,
+      /*structured=*/false, clause, addrOp.getResTy().getType());
   builder.create<DeclareOp>(loc, mlir::ValueRange(entryOp.getAccPtr()));
   mlir::Value varPtr;
   if constexpr (std::is_same_v<GlobalOp, mlir::acc::GlobalDestructorOp>) {
diff --git a/flang/test/Lower/OpenACC/acc-declare.f90 b/flang/test/Lower/OpenACC/acc-declare.f90
--- a/flang/test/Lower/OpenACC/acc-declare.f90
+++ b/flang/test/Lower/OpenACC/acc-declare.f90
@@ -12,14 +12,14 @@
 
 ! CHECK-LABEL: acc.global_ctor @_QMacc_declare_testEdata1_acc_ctor {
 ! CHECK:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_testEdata1) {acc.declare = #acc.declare<dataClause = acc_create>} : !fir.ref<!fir.array<100000xf32>>
-! CHECK:         %[[CREATE:.*]] = acc.create varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.array<100000xf32>>) -> !fir.ref<!fir.array<100000xf32>> {name = "data1"}
+! CHECK:         %[[CREATE:.*]] = acc.create varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.array<100000xf32>>) -> !fir.ref<!fir.array<100000xf32>> {name = "data1", structured = false}
 ! CHECK:         acc.declare_enter dataOperands(%[[CREATE]] : !fir.ref<!fir.array<100000xf32>>)
 ! CHECK:         acc.terminator
 ! CHECK:       }
 
 ! CHECK-LABEL: acc.global_dtor @_QMacc_declare_testEdata1_acc_dtor {
 ! CHECK:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_testEdata1) {acc.declare = #acc.declare<dataClause = acc_create>} : !fir.ref<!fir.array<100000xf32>>
-! CHECK:         %[[DEVICEPTR:.*]] = acc.getdeviceptr varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.array<100000xf32>>) -> !fir.ref<!fir.array<100000xf32>> {dataClause = #acc<data_clause acc_create>, name = "data1"}
+! CHECK:         %[[DEVICEPTR:.*]] = acc.getdeviceptr varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.array<100000xf32>>) -> !fir.ref<!fir.array<100000xf32>> {dataClause = #acc<data_clause acc_create>, name = "data1", structured = false}
 ! CHECK:         acc.declare_exit dataOperands(%[[DEVICEPTR]] : !fir.ref<!fir.array<100000xf32>>)
 ! CHECK:         acc.delete accPtr(%[[DEVICEPTR]] : !fir.ref<!fir.array<100000xf32>>) {dataClause = #acc<data_clause acc_create>, name = "data1", structured = false}
 ! CHECK:         acc.terminator
@@ -29,14 +29,14 @@
 
 ! CHECK-LABEL: acc.global_ctor @_QMacc_declare_testEdata2_acc_ctor {
 ! CHECK:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_testEdata2) {acc.declare = #acc.declare<dataClause =  acc_create_zero>} : !fir.ref<!fir.array<100000xf32>>
-! CHECK:         %[[CREATE:.*]] = acc.create varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.array<100000xf32>>) -> !fir.ref<!fir.array<100000xf32>> {dataClause = #acc<data_clause acc_create_zero>, name = "data2"}
+! CHECK:         %[[CREATE:.*]] = acc.create varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.array<100000xf32>>) -> !fir.ref<!fir.array<100000xf32>> {dataClause = #acc<data_clause acc_create_zero>, name = "data2", structured = false}
 ! CHECK:         acc.declare_enter dataOperands(%[[CREATE]] : !fir.ref<!fir.array<100000xf32>>)
 ! CHECK:         acc.terminator
 ! CHECK:       }
 
 ! CHECK-LABEL: acc.global_dtor @_QMacc_declare_testEdata2_acc_dtor {
 ! CHECK:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_testEdata2) {acc.declare = #acc.declare<dataClause =  acc_create_zero>} : !fir.ref<!fir.array<100000xf32>>
-! CHECK:         %[[DEVICEPTR:.*]] = acc.getdeviceptr varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.array<100000xf32>>) -> !fir.ref<!fir.array<100000xf32>> {dataClause = #acc<data_clause acc_create_zero>, name = "data2"}
+! CHECK:         %[[DEVICEPTR:.*]] = acc.getdeviceptr varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.array<100000xf32>>) -> !fir.ref<!fir.array<100000xf32>> {dataClause = #acc<data_clause acc_create_zero>, name = "data2", structured = false}
 ! CHECK:         acc.declare_exit dataOperands(%[[DEVICEPTR]] : !fir.ref<!fir.array<100000xf32>>)
 ! CHECK:         acc.delete accPtr(%[[DEVICEPTR]] : !fir.ref<!fir.array<100000xf32>>) {dataClause = #acc<data_clause acc_create_zero>, name = "data2", structured = false}
 ! CHECK:         acc.terminator
@@ -51,7 +51,7 @@
 
 ! CHECK-LABEL: acc.global_ctor @_QMacc_declare_copyin_testEdata1_acc_ctor {
 ! CHECK:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_copyin_testEdata1) {acc.declare = #acc.declare<dataClause =  acc_copyin>} : !fir.ref<!fir.array<100000xf32>>
-! CHECK:         %[[COPYIN:.*]] = acc.copyin varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.array<100000xf32>>) -> !fir.ref<!fir.array<100000xf32>> {name = "data1"}
+! CHECK:         %[[COPYIN:.*]] = acc.copyin varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.array<100000xf32>>) -> !fir.ref<!fir.array<100000xf32>> {name = "data1", structured = false}
 ! CHECK:         acc.declare_enter dataOperands(%[[COPYIN]] : !fir.ref<!fir.array<100000xf32>>)
 ! CHECK:         acc.terminator
 ! CHECK:       }
@@ -66,7 +66,7 @@
 
 ! CHECK-LABEL: acc.global_ctor @_QMacc_declare_device_resident_testEdata1_acc_ctor {
 ! CHECK:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_device_resident_testEdata1) {acc.declare = #acc.declare<dataClause =  acc_declare_device_resident>} : !fir.ref<!fir.array<5000xi32>>
-! CHECK:         %[[DEVICERESIDENT:.*]] = acc.declare_device_resident varPtr(%0 : !fir.ref<!fir.array<5000xi32>>) -> !fir.ref<!fir.array<5000xi32>> {name = "data1"}
+! CHECK:         %[[DEVICERESIDENT:.*]] = acc.declare_device_resident varPtr(%0 : !fir.ref<!fir.array<5000xi32>>) -> !fir.ref<!fir.array<5000xi32>> {name = "data1", structured = false}
 ! CHECK:         acc.declare_enter dataOperands(%[[DEVICERESIDENT]] : !fir.ref<!fir.array<5000xi32>>)
 ! CHECK:         acc.terminator
 ! CHECK:       }