Workgreen2014

Understanding the application of Actor-Network Theory in the process of accounting change

Brendan Thomas O'Connell · Susan Ciccotosto · Paul De Lange

17 citations0/0 files storedResearchOnline - JCU (James Cook University)

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Accounting and Organizational Management Accounting Theory and Financial Reporting Information Systems Theories and Implementation

Abstract

Actor-Network Theory (ANT) has been used as a lens by a number of researchers to guide their inquiry (see, for example, Ezzamel, 1994; Robson, 1991; Lowe, 2004; Becker, Jagalla, and Skærbæk, 2013 ). The purpose of this paper is to provide an appraisal of the use of ANT in the accounting literature. We examine articles which consider how ANT is used as a framework in a management accounting change context. In doing so, we provide some clarity in guiding the endeavors of future researchers’ who may want to use ANT as their theoretical foundation. Our analysis of the ANT studies shows several themes. For example, the potential for accounting to be an effective mechanism for achieving long-distance control and the power of accounting to be used as a rationale for institutional or system change. However, our investigation revealed a range of limitations in the accounting research application of ANT from which we can deduce lessons for future research. For example, there has been a tendency for some studies to overemphasize the human/social element and to downplay the role of nonhuman actors in the network.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Imported from OpenAlex (CC0) — nothing here is generated.