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This paper critically examines the ability of Actor-Network Theory (ANT) to highlight the supposed constitutive role of Management Accounting (MA) in strategic change. The authors review contemporary management accounting literature and compare ANT to other lines of practice theory and traditional contingency theory in studying strategising in organisations. The main concern is the empirical puzzle of diverse accountings constructed and mobilised by privileged key actors, who occupy significant positions in the organizations, and the possibility to theorize the various forms of management accounting phenomena which appear in specific locations of time and space in organizational life leaving observable signs of normative pursuit.
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