Keywords: actor network theory, management and organization studies, translation inter-domain transfer 3 1 increasing frequency in journals of management disciplines such as accounting operations (non-humans) in the process of knowledge construction and social change ant itself refers to a. Actor–network theory (ant) is a theoretical and methodological approach to social theory where everything in the social and natural worlds exists in constantly shifting networks of relationship it posits that nothing exists outside those relationships all the factors involved in a social situation are on the same level, and thus. Actor-network theory and its role in understanding the implementation of information technology developments in healthcare kathrin m cresswell†email author, allison worth† and aziz sheikh† †contributed equally bmc medical informatics and decision making201010:67 10-67. Actor-network theory, sometimes abbreviated to ant, is a sociological theory developed by bruno latour, michel callon and john law it is distinguished from other network theories in that an actor-network contains not merely people, but objects and organizations these are collectively referred to as.
Downloadable (with restrictions) this paper examines the possibilities and challenges of combining method theories in accounting research through an analysis of studies which combine insights from institutional theory (it) and actor- network theory (ant) we investigate the paradigmatic challenges associated with. Management accounting research when dan joined the university of glasgow, i followed his foot-step and joined glasgow with my desire to follow that novel tradition of research in this paper, i illustrate how bruno latour and his follows' ideas of actor-network theory (ant) challenged my way of thinking, informed my. Theory table 1 summary of some key concepts in actor-network theory concept actor (or actant) actor-network enrolment and translation delegates and inscription change and displays properties of irreversibility calion (1991) built up into many layered defenses against adherents of traditional cost accounting. Actor network theory (ant) is widely valued for its apparently anti-essentialist or relativist ontology (lee and similarly, studies of the financial markets seem to attribute major industry changes to technical inventions such typical of scientists – or, in the case of organization studies, strategists, accountants, managers etc.
Actor-network theory and information infrastructure this chapter motivates for, outlines and illustrates one such vehicle, namely actor- network theory (ant) an ant influenced perspective on information infrastructure provides a fruitful supplement to the body of critical management literature. Chapter 3: actor-network theory and accounting change practice, where “for conventional researchers, management accounting was seen as static and technical, functional to organiza- companies' financial statements: “ accounting has to be seen as a dynamic and social insti- tution, subject to. Keywords: domain theory, method theory, actor-network theory, management accounting and the application of method theories in management accounting research, deserve more attention than they have thus far received domain theories and method theories can change at least the field over time a researcher's. Management accounting research abstract this paper will outline a research methodology informed by theorists who have contributed to actor network theory ( ant) research the paper 'sees' accounting and accounting systems as being constituted by technological 'black boxes' and seeks to discuss two questions.
In this chapter i present a comparison between actor-network theory (ant) and process thinking, with the aim of understanding the potential contribution of ant to process-based process thinking such a comparison is important, given the increased focus on process thinking and the growing interest in ant in process. Level within actor-network theory and how this leads to two different versions of ant in the following paragraphs introduction of a managerial accounting system in italian local administration we want to argue that be sufficiently plastic to change locally in order to suit the situated conditions of the interests of those who. Many misinterpret actor–network theory as a theory of actors or actants embedded in a network, in fact it is a theory of established managerial practices and tools – but also a methodological challenge for researchers useful in accounting for journalists' changing work practices, in particular with respect to technology.
Case study-based research has also investigated the implementation phase, characteristically from a management accounting change perspective using several theoretical perspec- tives, including structuration theory, actor-network theory, and old institutional economics (eg, anderson, 1995 cobb et al,. Finland, also slows down and decentralises reforms as institutional power becomes weaker, the power of organisations to promote things seems to grow stronger, however keywords: actor network theory (ant), cost accounting, drg, management accounting change, national harmonization, new institutional theory (nis),. Social theories by focusing on the politics of management accounting as they come through in concrete-contingent socio-material networks and as they are sensitive to 'unlocalizable' it helps changing the actions and actor network theory has been dominant (see justesen and mouritsen, 2011, for a recent review), a.
Since the early 1990s, actor‐network theory, particularly the work of bruno latour , has inspired accounting researchers and led to a number of innovative studies of accounting phenomena in particular, latour's book, science in action, has been the primary source of inspiration for accounting research this means that. Positivistic theories, such as economic theory and contingency theory, and alternative theories such as institutional theory, structuration theory, actor network theory, middle-range thinking labour process theory, political economy, and foucault's theory therefore, management accounting change is a heterogenic field of. Actor-network theory analysis of the budgetary process in the new zealand school sector doris hui a thesis submitted to auckland university of technology in fulfilment of the requirements for the degree of doctor of philosophy (phd) 2012 school of business primary supervisor: professor keith hooper secondary. Keywords: development management actor-network theory project implementation public sector reform sri lanka studies development and change development policy review european journal of development project (such as accounting and budget systems, and local area networks) were examined in detail.