Combining actor-network theory with interventionist research: present state and future potential

2017 ◽  
Vol 30 (3) ◽  
pp. 720-753 ◽  
Author(s):  
Kari Lukka ◽  
Eija Vinnari
Keyword(s):  
Network Theory ◽  
Management Accounting ◽  
Actor Network Theory ◽  
Original Research ◽  
Organization Studies ◽  
Actor Network ◽  
Content Type ◽  
Combined Application ◽  
Insurmountable Obstacle ◽  
Future Potential

Purpose The purpose of this paper is to examine the philosophical and practical compatibility of actor-network theory (ANT) and interventionist research (IVR) and search for explanations for their scant combined use. The scope of investigation is limited to accounting, management and organization studies (MOS), but the findings are believed to be applicable in other social sciences as well. Design/methodology/approach An analysis is conducted of accounting and MOS research in addition to interviewing eight accounting scholars who have applied IVR and/or ANT in their research. Findings A comparison of the philosophical and other features of ANT and IVR suggests that they should be relatively easily combinable in studies. Based on interview material, three types of barriers to combining ANT and IVR are identified: perceived epistemological incompatibility, fear of going native or losing neutrality and academic tribes. However, subsequent analysis indicates that none of these forms an insurmountable obstacle to the combination. Research limitations/implications The combined application of ANT and IVR could benefit both IVR and ANT researchers in management accounting as it would enable them to conduct theoretically grounded studies on dynamic processes, such as the emergence and implementation of accounting innovations, to pose original research questions and to find new perspectives to accounting phenomena. Practical implications Employing ANT and IVR in combination could increase organizational interest in management accounting research. Originality/value The paper contributes to the discussion on the compatibility of different research approaches and highlights ways in which researchers could benefit from combining ANT and IVR.

The implementation of activity-based costing by a local government: an actor-network theory and trial of strength perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Maurice Gosselin ◽  
Marc Journeault
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Network Theory ◽  
Management Accounting ◽  
Actor Network Theory ◽  
Activity Based Costing ◽  
Actor Network ◽  
Content Type ◽  
Public Sector Organizations ◽  
Human Actors

Purpose Some public sector organizations have decided to implement activity-based costing (ABC), a new cost calculation device and management accounting innovation initially designed for the private sector. The purpose of this study is to better understand the translation of this new calculation device in the context of a local government and to identify the trials of strength that actors faced during the implementation. Design/methodology/approach Building on actor-network theory and the concept of “trial of strength,” this study examines how a major change in a large local government’s structure, the merger of several cities, led to the adoption of ABC. This case study provides a setting for conducting a longitudinal analysis of the translation of a cost management innovation, ABC, in a public sector organization. Findings This study highlights how human and non-human actors interact when implementing a management accounting innovation in a local government and the trials of strength that they face. It also shows that although ABC helped the local government deal with issues such as setting fees, assessing outsourcing opportunities, increasing accountability and improving processes, the oversophistication of the technology used to implement the ABC model and the lack of links between the costing device and the budgeting process provoked a struggle among these two networks, leading actors to choose the budget over ABC. Originality/value This study’s findings extend the work on trials of strength of Christensen et al. (2019) and Laguecir et al. (2020). While those two studies focused on the struggles existing between opposing networks of human actors regarding the strategic orientation or the mission of public sector organizations, this study highlights that trials of strength may also occur when actors agree on the objectives of the new accounting innovation but not on how it is implemented.

Determinants of dynamic process of emerging ICT adoption in SMEs – actor network theory perspective

2019 ◽  
Vol 10 (1) ◽  
pp. 2-34 ◽  
Author(s):  
Sunday C. Eze ◽  
Vera C. Chinedu-Eze ◽  
Adenike O. Bello
Keyword(s):  
Dynamic Process ◽  
Network Theory ◽  
Hybrid Approach ◽  
Actor Network Theory ◽  
Adoption Process ◽  
Actor Network ◽  
Content Type ◽  
One Stage ◽  
Factors Influencing ◽  
Ict Adoption

PurposeWhile traditional theories of information and communication technology (ICT) adoption have been deployed to study ICT adoption in the past, these theories considers ICT adoption as static and rely on conceptualising factors as variables and predicting their levels of outcome at a single decision stage. Although much has been credited to these theories, they have continuously ignored the fact that as decisions to adopt are made and challenged along the adoption process, such decision can be influenced by the same, different or combination of factors at different stages of the adoption process. This paper aims to examine ICT adoption from a dynamic process perspective and to explore the key determinants and how these differ from one stage of the adoption process to another.Design/methodology/approachQualitative method was adopted in this study. Both unstructured and semi-structured interviews were conducted in two separate stages using purposeful random sampling. Hybrid approach of thematic analysis was adopted in analysing the data.FindingsThis study develops a framework informed by actor network theory (ANT) concepts and finds that using ANT to examine the process of adoption helps to unveil the recursive nature of the process. The study reveals that the 14 determinants identified in this study influenced adoption at different stages. Factors such as ease of use, managerial time, customer focus and adoption influenced adoption at all the stages. This reveals that factors influencing ICT adoption are not static at one particular stage rather it may influence ICT adoption at different stages.Research limitations/implicationsQualitative research is often subjective and interpretive in nature, and one of the limitations is the sample used in this research. Considering the small number of interviews carried out in this study, the generalisation of finding and the framework remains to be established across a wider population. Therefore, the factors presented could be limited considering that a number of practitioners that are involved in establishing emerging ICT are numerous. Therefore, other factors are prevailing to other industries or sectors that may provide scholars another way of examining these factors. Also, the framework demonstrates that it is a valuable analytical tool for researchers to examine how and why different actors including small and medium enterprise (SME) managers act around emerging ICT.Originality/valueThis study develops a framework that revealed the interactive and recursive nature of ICT adoption and the determinants influencing the process of ICT adoption at different stages thereby advancing ICT adoption research. The study challenges researchers to always consider ICT adoption as dynamic and unpredictable instead of one-off action as factors influencing its adoption are not static rather; they vary from one stage to another.

Technological Innovation and the Adoption of ICT in Thai Universities

2013 ◽  
Vol 5 (4) ◽  
pp. 27-46 ◽  
Author(s):  
Arthur Tatnall
Keyword(s):  
Technology Acceptance ◽  
Network Theory ◽  
Actor Network Theory ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Original Research ◽  
Perceived Ease Of Use ◽  
Actor Network ◽  
Equation Modelling ◽  
Acceptance Model

This article makes use of Innovation Translation and Actor-Network Theory to re-analyse a study of Internet usage by academics in Business Schools in Public Universities in Thailand. There are a number of approaches to modelling technology adoption and this article begins by examining these and demonstrating how innovation translation can be useful. The original research, on which this article is based, was conducted in 2006 and analysed using a modified version of the Technology Acceptance Model with the support of techniques from Structured Equation Modelling. The original research suggested that only perceived usefulness, perceived ease of use and self-efficacy significantly influenced actual usage behaviour. After making use of Structured Equation Modelling it then came up with an ‘Internet Acceptance Model'. This article, on the other hand, makes use of the same data but re-analyses it making use of Actor-Network Theory and Innovation Translation. In doing so it identifies some things not shown by the original quantitative research.

Using critical realism in critical accounting research – a commentary by two ANTs

2019 ◽  
Vol 33 (3) ◽  
pp. 655-665 ◽  
Author(s):  
Jane Baxter ◽  
Wai Fong Chua
Keyword(s):  
Network Theory ◽  
Design Methodology ◽  
Critical Realism ◽  
Actor Network Theory ◽  
Actor Network ◽  
Content Type ◽  
Accounting Research ◽  
Methodological Choices ◽  
Critical Realist ◽  
The Social

PurposeThe purpose of this paper is to respond to Modell’s arguments regarding the relative usefulness of critical realist philosophy in relation to actor-network theory.Design/methodology/approachThe authors outline the challenges in applying critical realism to critical accounting. The authors then consider Modell’s criticisms of actor-network theory, providing a counterargument highlighting the methodological choices distinguishing actor-network theory from critical realism.FindingsThe authors argue that critical realism, whilst providing an interesting addition to the critical accounting research project, confronts challenges disentangling intransitive and transitive forms of knowledge. Actor-network theory is presented as a way of examining accounting practices as local associations, providing practical opportunities to study (the assembly of) “the social”.Research limitations/implicationsMethodological diversity is to be explored, acknowledging the ontological politics of our choices.Originality/valueThis paper is an original commentary contributing to critical accounting research.

scholarly journals An actor-network theory perspective to study the non-adoption of a collaborative technology intended to support online community participation

2016 ◽  
Vol 29 (3) ◽  
pp. 347-365
Author(s):  
Gibran Rivera ◽  
Andrew M. Cox
Keyword(s):  
Network Theory ◽  
Interface Design ◽  
Online Community ◽  
Critical Role ◽  
Actor Network Theory ◽  
Adoption Process ◽  
Structured Interviews ◽  
Actor Network ◽  
Content Type ◽  
Collaborative Technology

Purpose The purpose of this paper is to explore the value of Actor-network theory as an approach to explain the non-adoption of collaborative technology. Design/Methodology/Approach The notion of translation and related concepts pertaining to Actor-network theory are used to explore the case of non-participation in an organizational online community. Semi-structured interviews were conducted with 30 HR professionals belonging to a multi-campus university system in Mexico. Findings The study shows that participation in the online community did not occur as expected by those promoting its use. An initial inductive analysis showed that the factors that undermine participation had to do with the interface design of the technology and the individual motivations and benefits derived from participation. A second analysis, using ANT showed how processes of negotiation, conflict, enrolment, alignment, and betrayal that occurred during the emergence and evolution of the new network played a critical role in technology adoption leading to the dissolution of the initiative to adopt the collaborative technology. Originality/value The study shows the value of ANT as a tool to better understand the adoption and use of collaborative technology. The analysis goes beyond existing explanations of participation, which tend to focus attention on matters such as the interface design or the personal motivations and benefits derived from participation. It does so by moving away from solely looking at what occurs within the boundaries of a community and understanding the context within which it is being introduced. It prompts the analysis of moments of problematization, interessement, enrolment, and mobilization to explore the adoption process, including the role of non-human actors.

The use of activity theory and actor network theory as lenses to underpin information systems studies

2018 ◽  
Vol 20 (2) ◽  
pp. 191-206 ◽  
Author(s):  
Monica Nehemia-Maletzky ◽  
Tiko Iyamu ◽  
Irja Shaanika
Keyword(s):  
Information System ◽  
Activity Theory ◽  
Network Theory ◽  
Design Methodology ◽  
Actor Network Theory ◽  
Actor Network ◽  
Content Type ◽  
Postgraduate Students ◽  
Interpretive Approach ◽  
Systems Studies

PurposeThis study aims to examine how both activity theory (AT) and actor network theory (ANT) can be complementarily applied in information system (IS) studies.Design/methodology/approachThe interpretivist approach was followed, within which the qualitative methods were used. Existing literature was gathered as data. The analysis was done by following the interpretive approach.FindingsBased on the analysis and discussion, a guide for complementary use of both AT and ANT in IS studies was developed. The guide is divided into two parts, which helps to achieve the objectives of the study: complimentary use of AT and ANT in an IS study and order-of-use of both theories in a study, as depicted in the framework.Originality/valueThis study is original in that it has not previously been published in part or full. The results of the study is intended to be of value to both IS postgraduate students and researchers.

Tracing healthcare organisation integration in the UK using actor–network theory

2020 ◽  
Vol 34 (2) ◽  
pp. 192-206 ◽  
Author(s):  
Abdelhakim Altabaibeh ◽  
Kay Ann Caldwell ◽  
Margaret A Volante
Keyword(s):  
Data Collection ◽  
Network Theory ◽  
Policy Process ◽  
Actor Network Theory ◽  
Healthcare Organisation ◽  
Integration Process ◽  
Patient Journey ◽  
Actor Network ◽  
Content Type

PurposeThe study presents the findings from a study over a four-year period of the emergence of an integrated healthcare organisation in response to policy changes within the United Kingdom (UK). The aim of the research was to understand the process of healthcare organisation integration through the lens of actor–network theory (ANT).Design/methodology/approachAn instrumental case study approach to data collection was selected. Three methods of data collection were used to trace the healthcare organisation integration process: in depth semistructured interviews using a virtual patient journey across services with 36 purposefully selected informants, document analysis and field observations and notes.FindingsThe findings of this study suggest that neither the context nor the actors were the sole determinants of the outcome of the integration. Rather it was the dynamic interplay between the actors, their context, the shared agency and the resources available to them as the change emerged shaped the end result.Research implicationsThe findings denote that organisations need to attend to frontline workers as key contributors to change and development that is meaningful for service users. Methodologically, combining the ANT and constructive case study to understand the integration process provided us with new perspective to understand the trajectory of change process.Originality/valueThis original case study fills a gap in information about the role of healthcare professionals in healthcare policy process and the interactive relationship between all stakeholders of policy process including nonhuman actors.

The struggle to fabricate accounting narrative obfuscation

2016 ◽  
Vol 13 (1) ◽  
pp. 57-85 ◽  
Author(s):  
Brian A. Rutherford
Keyword(s):  
Network Theory ◽  
Educational Psychology ◽  
Academic Research ◽  
Actor Network Theory ◽  
Research Network ◽  
Actor Network ◽  
Content Type ◽  
Accounting Research ◽  
Per Se ◽  
Human Actors

Purpose The purpose of this paper is to analyse the accounting research project concerned with accounting narrative obfuscation, focusing on the translation of the concept of readability from educational psychology via an earlier literature concerned with the readability of accounting narratives per se. Design/methodology/approach This paper uses actor-network theory and examines, in particular, the need for a network to accommodate the interests of its actors and the consequent risk of failure. Findings The analysis shows that the project is failing because the network seeking to support it is failing, and failing because of its inability to adapt sufficiently to accommodate the interests of its constituents. This failure is contrasted with the earlier concern with readability per se, which did see a successful reconfiguration of actors’ interests. Research limitations/implications The puzzle of the maladjustment of the network concerned with obfuscation is examined and it is suggested that it is a consequence of interests prevailing in the wider academic research network within which the relevant human actors are embedded. Social implications The reasons for the failure of the project are bound up in the wider circumstances of the contemporary accounting research community and may affect scholars’ capacity to pursue knowledge effectively. Originality/value This paper contributes to a modest stream of actor–network analysis directed at accounting research itself.

Sustainability-oriented innovation (SOI) in the cultural village: an actor-network perspective in the case of Laweyan Batik Village

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Budi Harsanto ◽  
Chrisna T. Permana
Keyword(s):  
Network Theory ◽  
Actor Network Theory ◽  
Analytical Framework ◽  
Actor Network ◽  
Content Type ◽  
Non Profit ◽  
Institutional Settings ◽  
15Th Century ◽  
Business Sectors

PurposeThis study aims to explore the development of sustainability-oriented innovation (SOI) in the cultural village. SOI has recently generated widespread interest, both academically and practically, by factoring in environmental and social impacts in addition to economic aspects. However, previous works have mostly been performed at profit organisations, with few discussed at the non-profit, and likewise, in the cultural village.Design/methodology/approachThis study uses a qualitative approach by focusing on a unique case, Laweyan Batik Village in Surakarta, Indonesia. Founded in the 15th century, Laweyan Batik Village remains the oldest batik village in Indonesia. Batik is the traditional fabric of Indonesia, influenced by Arabian, Chinese and European patterns, that was recognised in 2009 by UNESCO as part of the World's Intangible Cultural Heritage. The actor-network theory (ANT) is used as an analytical framework to understand the process of SOI development through the role of actors in developing innovations.FindingsThe findings suggest that, it is not only in mainstream business sectors and formal settings, as already evidenced by existing literature, that SOI can be promoted, but also in community sectors and within informal settings. This paper has found that the development of sustainability innovation in these settings is challenged by the dynamics of the actors and the institutional settings. The overall development process of sustainability innovation has been undertaken through so-called “collaborative practices”, emphasising the involvement of government actors and non-government actors, highlighting community leaders, academics and NGOs as the “in-between” actors who provide knowledge sharing and maintain communications to ensure the promotion of the SOI concepts and programmes.Originality/valueThis research contributes in two main ways: first, an understanding of the process of sustainability innovation in a cultural village that has not been deeply explored by current literature; and second, the use of the actor network theory as an analytical framework from which to map the process of SOI collaborative development through networking dimensions.

Sign in / Sign up

Export Citation Format

Share Document