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Effects of actor‐network theory in accounting research

https://doi.org/10.1108/09513571111100672
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Outgoing claims: the papers this work cites, builds on, or argues with.

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An Engine, Not a Camera

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The entanglement of accounting goodwill: Einstein’s “spooky action at a distance”
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Enacting audit legitimacy: internal processes of VFM auditing in Victoria, Australia
inferred← citeshttps://doi.org/10.1080/09638180.2019.1575759openalex-snapshot
Unpacking the Fluidity of Management Accounting Concepts: An Ethnographic Social Site Analysis of Enterprise Risk Management
inferred← citeshttps://doi.org/10.1080/09638180.2022.2085757openalex-snapshot
Why Global Accounting Standards Diffuse? An Analysis from the Lenses of Actor-Network Theory
inferred← citeshttps://doi.org/10.1080/0969160x.2012.743264openalex-snapshot
Actor-Network Theory: A Briefing Note and Possibilities for Social and Environmental Accounting Research
inferred← citeshttps://doi.org/10.1080/13876988.2019.1579976openalex-snapshot
Translating IPSAS into National Standards: An Illustrative Comparison between Spain and Portugal
inferred← citeshttps://doi.org/10.1080/14759551.2011.569383openalex-snapshot
How objects shape logics in construction
inferred← citeshttps://doi.org/10.1080/21552851.2026.2639144openalex-snapshot
Accounting, actor-networks and water supply: a city corporation in the 1880s
inferred← citeshttps://doi.org/10.1080/23311975.2023.2238976openalex-snapshot
Impact of the audit committee on audit fees: A review and future research agenda
inferred← citeshttps://doi.org/10.1080/23750472.2020.1842791openalex-snapshot
Proposing a network of advisors that could guide a professional athlete’s financial decisions in pursuit of sustainable financial well-being
inferred← citeshttps://doi.org/10.1080/25783858.2021.1968278openalex-snapshot
Handling a professional crisis: the in-betweens of individual and institutional resilience in the case of Greek public secondary education teachers
inferred← citeshttps://doi.org/10.1108/09513571111100663openalex-snapshot
The introduction of French theory into English language accounting research
inferred← citeshttps://doi.org/10.1108/09513571311285612openalex-snapshot
Technology, change, and management control: a temporal perspective
inferred← citeshttps://doi.org/10.1108/09513571311327444openalex-snapshot
Constructing a research network: accounting knowledge in production
inferred← citeshttps://doi.org/10.1108/11766091211216088openalex-snapshot
Approaching control in interfirm transactional relationships
inferred← citeshttps://doi.org/10.1108/978-1-83549-412-720261008openalex-snapshot
References
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Performance measurement system innovations in hospitals as translation processes
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For structure
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Exploring the “theory is king” thesis in accounting research: the case of actor-network theory
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Bringing tropical forest biodiversity conservation into financial accounting calculation
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On affect and accounting inscriptions: a study of fair value in the making
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Domain theory and method theory in management accounting research
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Lost in translation
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The role of management accounting and control in making professional organizations horizontal
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Public-sector reforms and balanced scorecard adoption: an Ethiopian case study
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Counting to zero: accounting for a green building
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Politicising the sustaining of water supply in Ireland – the role of accounting concepts
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Cutting the Gordian knot [?]: a response to Lukka and Vinnari (2014)
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A theoretical framework of external accounting communication
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Thirty years of Accounting, Auditing and Accountability Journal
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Exploring diversity in sustainability assurance practice
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The unfolding rationales surrounding management accounting innovations: a balanced scorecard case
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Corruption networks and anti-corruption mechanisms: the case of Kenya
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Domain theory and method theory revisited: a reply to Lowe, De Loo and Nama
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Accounting and professional work in established NPM settings
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Assembling a practice of social belonging
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Making water count: water accountability change within an Australian university
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Combining actor-network theory with interventionist research: present state and future potential
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The accounting profession and education
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Intellectual heritages of post-1990 public sector accounting research: an exploration
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The uncertainties of risk management
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Profitability calculations under trial of strength
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Politics of accounting evidence in privatising telecommunications in Sri Lanka
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Using critical realism in critical accounting research – a commentary by two ANTs
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Creating numbers: carbon and capital investment
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Making extinction calculable
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Accounting and accountability in the Anthropocene
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Public health interventions in English local authorities: constructing the facts, (re)imagining the future
inferred← citeshttps://doi.org/10.1108/aaaj-11-2022-6163openalex-snapshot
We set them up for failure: performativity, corporate reporting and decolonisation
inferred← citeshttps://doi.org/10.1108/aaaj-11-2025-8540openalex-snapshot
Purposeful publishing: concern as methodological responsibility in accounting research
inferred← citeshttps://doi.org/10.1108/aaaj-12-2015-2330openalex-snapshot
Ecology-centred accounting for biodiversity in the production of a blanket bog
inferred← citeshttps://doi.org/10.1108/aaaj-12-2021-5594openalex-snapshot
The role of the professional association in the translation of accrual accounting in the Sri Lankan public sector
inferred← citeshttps://doi.org/10.1108/bij-06-2022-0385openalex-snapshot
Trials of strength, paradoxes and competing networks in kaizen institutionalization
inferred← citeshttps://doi.org/10.1108/ebr-07-2018-0133openalex-snapshot
A systematic review of the antecedents of knowledge transfer: an actant-object view
inferred← citeshttps://doi.org/10.1108/ijppm-08-2016-0157openalex-snapshot
Translating technological change – implementing technology into a hospital
inferred← citeshttps://doi.org/10.1108/ijpsm-04-2020-0102openalex-snapshot
The experience of social reporting in Italian judicial offices. The laboratory of the public prosecutor’s office in Naples
inferred← citeshttps://doi.org/10.1108/jaar-01-2019-0017openalex-snapshot
BSC and long-term deployment: an actors' perspective
inferred← citeshttps://doi.org/10.1108/jaee-02-2018-0015openalex-snapshot
Dealing with the visibility created by accounting numbers – A case study of cost accounting translation in a transitional economy
inferred← citeshttps://doi.org/10.1108/jaee-10-2016-0082openalex-snapshot
Translating participatory budgeting in Russia: the roles of inscriptions and inscriptors
inferred← citeshttps://doi.org/10.1108/jaoc-02-2015-0023openalex-snapshot
Role of management devices in enacting strategy – case study of Shared Service Centre
inferred← citeshttps://doi.org/10.1108/jaoc-02-2023-0044openalex-snapshot
Mobilising a shared service centre in a power-dominant context: an actor-network analysis in a Chinese state-owned enterprise
inferred← citeshttps://doi.org/10.1108/jaoc-03-2013-0032openalex-snapshot
The big leap: a story of the public accounting firm that wanted to become a cooperative
inferred← citeshttps://doi.org/10.1108/jaoc-06-2016-0036openalex-snapshot
Forming and transforming shared services: the performativity of management devices
inferred← citeshttps://doi.org/10.1108/jaoc-08-2015-0064openalex-snapshot
Management accounting networks in corporate processes – a cross-national study
inferred← citeshttps://doi.org/10.1108/jaoc-08-2021-0100openalex-snapshot
Translation of the management control system in a privatised solid waste management network
inferred← citeshttps://doi.org/10.1108/jaoc-11-2018-0121openalex-snapshot
Diffusion of management accounting innovations: a virus perspective
inferred← citeshttps://doi.org/10.1108/jaoc.2012.31508daa.002openalex-snapshot
Management control practices in public and private sector banks: evidence from two Sri Lankan cases
inferred← citeshttps://doi.org/10.1108/jhom-09-2013-0186openalex-snapshot
Explaining process orientation failure and success in health care – three case studies
inferred← citeshttps://doi.org/10.1108/jpbafm-03-2023-0052openalex-snapshot
Co-creating sustainability performance accounts in cities via tinkering and bricolage
inferred← citeshttps://doi.org/10.1108/jpbafm-07-2023-0118openalex-snapshot
Translating social sustainability goals into performance measurement practices
inferred← citeshttps://doi.org/10.1108/maj-09-2021-3325openalex-snapshot
Audit partner characteristics, career advancement and audit quality in the USA
inferred← citeshttps://doi.org/10.1108/medar-03-2022-1613openalex-snapshot
Constructing the accurate forecast: an actor-network theory approach
inferred← citeshttps://doi.org/10.1108/medar-03-2023-1939openalex-snapshot
Accounting infrastructure and promissory sustainable extractive industries: an actor-network theory analysis
inferred← citeshttps://doi.org/10.1108/medar-04-2023-1969openalex-snapshot
A proposal for a balanced scorecard for the water utilities sector to address the United Nations sustainable development goals
inferred← citeshttps://doi.org/10.1108/medar-06-2013-0020openalex-snapshot
The Australian accounting academic in the 1950s
inferred← citeshttps://doi.org/10.1108/medar-07-2024-2587openalex-snapshot
The metropolis and ecosystem accounting: their origins, relationships and an emancipatory framework of ledgers and accounts
inferred← citeshttps://doi.org/10.1108/medar-09-2021-1450openalex-snapshot
Serendipity and management accounting change
inferred← citeshttps://doi.org/10.1108/qram-01-2018-0004openalex-snapshot
The “betrayal effect” on post-acquisition integration
inferred← citeshttps://doi.org/10.1108/qram-03-2020-0028openalex-snapshot
The fate of the balanced scorecard: alternative problematization and competing networks
inferred← citeshttps://doi.org/10.1108/qram-04-2015-0040openalex-snapshot
Core values as a management control in the construction of “sustainable development”
inferred← citeshttps://doi.org/10.1108/qram-04-2021-0063openalex-snapshot
Enhancing delivery: algorithms supporting performance management in the logistics sector
inferred← citeshttps://doi.org/10.1108/qram-05-2020-0073openalex-snapshot
The implementation of activity-based costing by a local government: an actor-network theory and trial of strength perspective
inferred← citeshttps://doi.org/10.1108/qram-06-2015-0060openalex-snapshot
The struggle to fabricate accounting narrative obfuscation
inferred← citeshttps://doi.org/10.1108/qram-08-2014-0052openalex-snapshot
Integration as unrealised ideal of ERP systems
inferred← citeshttps://doi.org/10.1108/qram-08-2017-0076openalex-snapshot
The interplay of managerial and non-managerial controls, institutional work, and the coordination of laterally dependent hospital activities
inferred← citeshttps://doi.org/10.1108/qram-10-2017-0099openalex-snapshot
Educating management accountants as business partners
inferred← citeshttps://doi.org/10.1108/qram-10-2023-0214openalex-snapshot
Climate change-related regulatory disturbances and the accounting profession: longitudinal evidence from Australia
inferred← citeshttps://doi.org/10.1108/qrom-06-2024-2757openalex-snapshot
With Latour in our hands: discovering the politics of organizing and the aesthetic matter of things
inferred← citeshttps://doi.org/10.1108/s1479-351220140000028010openalex-snapshot
Management accounting tools as mediators of a new organisational construction: A study of the interaction between tools and ‘physician-managers’ in a French public hospital
inferred← citeshttps://doi.org/10.1108/srj-12-2022-0551openalex-snapshot
Design of a protocol model for the integration of social value in strategic management through social accounting
inferred← citeshttps://doi.org/10.1109/isbeia.2012.6422850openalex-snapshot
Translation of accounting processes in organisational transformation
inferred← citeshttps://doi.org/10.1111/1911-3846.12792openalex-snapshot
Is Institutional Research on Management Accounting Degenerating or Progressing? A Lakatosian Analysis*
inferred← citeshttps://doi.org/10.1111/auar.12193openalex-snapshot
Who Influences the Design of Management Accounting Systems? An Exploratory Study
inferred← citeshttps://doi.org/10.1111/faam.12122openalex-snapshot
Transforming social sector auditing – they audited more, but scrutinized less
inferred← citeshttps://doi.org/10.1111/faam.12212openalex-snapshot
Modes of timing and spacing professional decisions: On the relationship between costing and caring in child protection work
inferred← citeshttps://doi.org/10.1111/faam.12216openalex-snapshot
Enhancing democratic accountability in health and social care: The role of reform and performance information in Health and Wellbeing Boards
inferred← citeshttps://doi.org/10.1111/faam.12298openalex-snapshot
Citizen‐centered financial reporting translation: The preparers’ perspective
inferred← citeshttps://doi.org/10.1111/jscm.12296openalex-snapshot
Actor–network theory: A novel approach to supply chain management theory development
inferred← citeshttps://doi.org/10.1145/3785659openalex-snapshot
Another Brick in the Wall: A Systematic Mapping Study Toward Defining Metaverse Engineering Through Socio-Technical Issues
inferred← citeshttps://doi.org/10.11606/t.12.2011.tde-10082011-203453openalex-snapshot
Controle gerencial como prática social e organizacional: análise crítica a partir de três paradigmas de pesquisa
inferred← citeshttps://doi.org/10.11606/t.12.2016.tde-09062016-161420openalex-snapshot
Formas de mensuração X stewardship: implicações nos ativos biológicos
inferred← citeshttps://doi.org/10.11606/t.12.2016.tde-24032016-151028openalex-snapshot
Gestão estratégica de custos: panorama do ensino e pesquisa sob a ótica da teoria ator-rede
inferred← citeshttps://doi.org/10.1177/0020852317753528openalex-snapshot
Corruption in migration management: a network perspective
inferred← citeshttps://doi.org/10.1177/0170840611433993openalex-snapshot
Sense-Making in Compensation Committees: A Cultural Theory Perspective
inferred← citeshttps://doi.org/10.1177/0170840616677630openalex-snapshot
Materializing Power to Recover Corporate Social Responsibility
inferred← citeshttps://doi.org/10.1177/0312896214565121openalex-snapshot
A review of accounting research in the Asia Pacific region
inferred← citeshttps://doi.org/10.1177/1032373218781351openalex-snapshot
Who is the spokesperson for whom? Intendants, budgets and action at a distance in the Kingdom of Naples during the French decade (1806–1815)
inferred← citeshttps://doi.org/10.1177/1032373220964271openalex-snapshot
Shades of theory: A topic modelling of ways of theorizing in accounting history research
inferred← citeshttps://doi.org/10.12775/jpm.2015.015openalex-snapshot
CHANGING FROM THE INSIDE OUT: LEADING ORGANIZATIONAL CHANGE AS AN INSIDER
inferred← citeshttps://doi.org/10.13140/rg.2.2.22911.51366openalex-snapshot
SUSTAINABILITY ASSURANCE IN PRACTICE: EVIDENCE FROM ASSURANCE PROVIDERS IN THE UNITED KINGDOM
inferred← citeshttps://doi.org/10.14392/asaa.2017100201openalex-snapshot
CONTRIBUIÇÃO DA TEORIA ATOR-REDE PARA COMPREENSÃO DO PARADOXO DA GESTÃO ESTRATÉGICA DE CUSTOS
inferred← citeshttps://doi.org/10.14392/asaa.2019120101openalex-snapshot
CONSOLIDAÇÃO DO MODELO DAS ALAVANCAS DE CONTROLE DE SIMONS: ANÁLISE SOB A LENTE DA TEORIA ATOR-REDE
inferred← citeshttps://doi.org/10.14392/asaa.2024170203openalex-snapshot
Geração Y e Z: Experiências socioacadêmicas e expectativas para a carreira acadêmica à luz do conceito sócio-histórico de Modernidade Líquida
inferred← citeshttps://doi.org/10.14419/ijaes.v5i2.7981openalex-snapshot
The role of resistance in incorporating XBRL into financial reporting practices
inferred← citeshttps://doi.org/10.15407/sociology2022.01.196openalex-snapshot
Application of basics of actor-network approach to sociology of professions
inferred← citeshttps://doi.org/10.18265/2526-2289a2026id8922openalex-snapshot
CONTABILIDADE GERENCIAL INTERORGANIZACIONAL E A FORMAÇÃO DE REDES DE NEGÓCIOS
inferred← citeshttps://doi.org/10.18352/ijc.784openalex-snapshot
Technology as integrated into institutions: expanding the list of actors affecting institutional conditions of cooperation
inferred← citeshttps://doi.org/10.20849/aes.v3i3.407openalex-snapshot
Care About Water in Curitiba, Brazil: Educational and Environmental Practices at School
inferred← citeshttps://doi.org/10.2139/ssrn.4836521openalex-snapshot
Co-Constructing Ngo Accountability in the Digital Realm
inferred← citeshttps://doi.org/10.2139/ssrn.5177864openalex-snapshot
Navigating the Research on Accounting Innovation: Analysing the Dynamics of Change Through Actor-Network Theory and Diffusion of Innovation Theory
inferred← citeshttps://doi.org/10.2139/ssrn.5467982openalex-snapshot
Interrogating social networks and the manifestation of public sector corruption in Indonesia
inferred← citeshttps://doi.org/10.2139/ssrn.5818033openalex-snapshot
State-controlled Professionalisation of Accounting in Thailand through IFRS Convergence
inferred← citeshttps://doi.org/10.21608/alat.2022.267339openalex-snapshot
نموذج مقترح لمراجعة الأداء للتنبؤ بالفساد المالى فى شركات قطاع الأعمال العام المقيدة فى سوق الأوراق المالية المصرية بإستخدام تقنية التنقيب فى البيانات "دراسة تطبيقية"
inferred← citeshttps://doi.org/10.21608/alat.2022.267650openalex-snapshot
تأثير القيادة التحويلية علي الملكية النفسية بالتطبيـق علي العاملين بقطاعات وزارة الكهرباء والطاقة المتجددة The Impact of Transformational Leadership on the Psychological Ownership (PO) " Applied to The Employees on Ministry Of Electricity And Renewable Energy in Egypt " بالتطبيـق علي العاملين…
inferred← citeshttps://doi.org/10.21608/aljalexu.2020.123672openalex-snapshot
العوامل المؤثرة على ممارسات محاسبة التکالیف والإدارة فی التصنیع فی السوق المالیة السعودیة(باللغة الانجلیزیة)
inferred← citeshttps://doi.org/10.21638/11701/spbu05.2016.406openalex-snapshot
Accounting for Sustainability: Episteme Change and Ontological Plurality
inferred← citeshttps://doi.org/10.22146/abis.v3i1.59332openalex-snapshot
Persiapan Menuju Badan Layanan Umum Daerah (BLUD) Penuh Studi Pada Tiga Puskesmas Di Pemerintah Daerah Kabupaten Magelang
inferred← citeshttps://doi.org/10.22439/phd.12.2024openalex-snapshot
More Than a Numbers Game: Accounting for Circular Economy Performance in Collaborative initiatives in Cities
inferred← citeshttps://doi.org/10.22439/phd.27.2024openalex-snapshot
The Role of Accounting in Governing Public Organizations: The Case of the Danish University Sector
inferred← citeshttps://doi.org/10.22452/ajap.vol14no1.1openalex-snapshot
Misalignment of interest: An actor-network analysis of a government budgeting practice
inferred← citeshttps://doi.org/10.2308/ajpt-10423openalex-snapshot
Qualitative Research in Auditing: A Methodological Roadmap
inferred← citeshttps://doi.org/10.2308/bria-52377openalex-snapshot
Radical Developments in Accounting Thought? Reflections on Positivism, the Impact of Rankings and Research Diversity
inferred← citeshttps://doi.org/10.2308/jiar-2022-043openalex-snapshot
The Future of National Culture in Accounting Research
inferred← citeshttps://doi.org/10.2308/jiar-52093openalex-snapshot
The Balanced Scorecard beyond Adoption
inferred← citeshttps://doi.org/10.2308/jmar-2019-504openalex-snapshot
Balancing Emic-Etic Tensions in the Field-, Head-, and Text-Work of Ethnographic Management Accounting Research
inferred← citeshttps://doi.org/10.24191/apmaj.v14i3-03openalex-snapshot
Appearance, Disappearance and Reappearance of Activity Based Costing: A Case Study from a Sri Lankan Manufacturing Firm
inferred← citeshttps://doi.org/10.25439/rmt.27340545openalex-snapshot
Accounting for carbon : how organisations build reporting systems to capture greenhouse emissions
inferred← citeshttps://doi.org/10.25911/5d7396356358eopenalex-snapshot
The enactment of auditability: Developing value for money (VFM) Audit practice in the State of Victoria
inferred← citeshttps://doi.org/10.25911/5d7636e92a6fbopenalex-snapshot
Experimenting with Risk and Management Control Systems in Inter-firm Alliances
inferred← citeshttps://doi.org/10.25949/19444322openalex-snapshot
Technology-based accounting innovations: implications for accountants and organisations
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