Emerging Tech

Actor-Networks And The Diffusion Of Management Accounting Innovations: A Comparative Study

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Executive Summary

This paper 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), the authors analyze two innovations that have had different fates in France. These innovations are the Georges Perrin Method (GPM) and Activity-Based Costing (ABC). The authors are particularly concerned with the dynamic of actor-networks throughout the diffusion processes of these innovations. They show how problematization, interessement, enrolment and mobilization take many, and often very surprising, forms for diffusion to occur.

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