Actor-networks and the diffusion of management accounting innovations: A comparative study

Actor-networks and the diffusion of management accounting innovations: A comparative study This research is concerned with the diffusion of management accounting innovations viewed as a process of actor-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we analyze two innovations that have had different fates in France. These innovations are the Georges Perrin method (GPM) and Activity-Based Costing (ABC). We are particularly concerned with the dynamic of actor-networks throughout the diffusion processes of these innovations. We show how problematization, interessement, enrolment and mobilization take many, and often very surprising, forms for diffusion to occur. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Management Accounting Research Elsevier

Actor-networks and the diffusion of management accounting innovations: A comparative study

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Publisher
Elsevier
Copyright
Copyright © 2007 Elsevier Ltd
ISSN
1044-5005
DOI
10.1016/j.mar.2007.04.001
Publisher site
See Article on Publisher Site

Abstract

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we analyze two innovations that have had different fates in France. These innovations are the Georges Perrin method (GPM) and Activity-Based Costing (ABC). We are particularly concerned with the dynamic of actor-networks throughout the diffusion processes of these innovations. We show how problematization, interessement, enrolment and mobilization take many, and often very surprising, forms for diffusion to occur.

Journal

Management Accounting ResearchElsevier

Published: Mar 1, 2008

References

  • Some elements of a sociology of translation: domestication of the scallops and the fishermen of St Brieuc Bay
    Callon, M.
  • Experts, networks and inscriptions in the fabrication of accounting images: a story of the representation of three public hospitals
    Chua, W.F.
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    Jones, T.C.; Dugdale, D.
  • Science in Action
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    Latour, B.
  • On recalling ANT
    Latour, B.
  • Accounting information systems as knowledge-objects: some effects of objectualization
    Lowe, A.
  • Activity-Based Costing diffusion across organizations: an exploratory empirical analysis of Finnish firms
    Malmi, T.
  • Accounting for organizational performance: the construction of the customer in the privatized water industry
    Ogden, S.
  • What does organizational change mean? Speculations on a taken for granted category
    Quattrone, P.; Hopper, T.
  • Organizational innovation: review, critique and suggested research directions
    Wolfe, R.

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