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.

scholarly journals Appearance, Disappearance and Reappearance of Activity Based Costing: A Case Study from a Sri Lankan Manufacturing Firm

2019 ◽  
Vol 14 (3) ◽  
pp. 49-81
Author(s):  
Chamali Wijerathne ◽  
◽  
Tharusha Gooneratne ◽  
Keyword(s):  
Network Theory ◽  
Actor Network Theory ◽  
Sri Lankan ◽  
Activity Based Costing ◽  
Manufacturing Firm ◽  
Actor Network ◽  
Study Approach ◽  
Prior Literature ◽  
Human Actors

The purpose of this paper was to identify why activity based costing (ABC) implementation in organizations at times do not continue despite their early interest, but later regain importance. Using the qualitative case study approach, the paper explored the reasons for the appearance, disappearance and reappearance of ABC drawing field data from a Sri Lankan porcelain manufacturing firms, called Gamma. Guided by the theoretical underpinnings of the Actor-Network Theory (ANT), and the translation process therein, we follow organizational managers (human actors) and their interactions with various objects and systems (non-human actors) within the particular context of Gamma, during the different phases of the ABC project. Our findings suggest that the appearance, disappearance and reappearance of ABC have been shaped by a network of actors comprising both humans and non-humans, and that the implementation and continuation of ABC is constrained by the interests of these various actors both inside and outside of the firm. While most prior research has focused on a single phase of ABC implementation, such as the success or the failure, this study brings out its reappearance, following a phase of appearance and disappearance, hence it is a useful addition to prior literature. Furthermore, the findings of this research have important implications for practitioners who are striving to revive projects, such as ABC in organizations. Keywords: activity based costing, appearance, disappearance, reappearance, actor-network theory, case study

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.

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.

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.

The Impact of Network of Actors on the Information Technology

2011 ◽  
pp. 234-246 ◽  
Author(s):  
Tiko Iyamu ◽  
Arthur Tatnall
Keyword(s):  
Information Technology ◽  
Network Theory ◽  
Actor Network Theory ◽  
It Strategy ◽  
Web Portal ◽  
Computing Environment ◽  
Actor Network ◽  
Design And Implementation ◽  
Human Actors ◽  
The Impact

Organisations’ reliance on Information Technology (IT) is rapidly increasing. IT strategy is developed and implemented for particular purposes by different organizations. We should therefore expect that there will be network of actors within the computing environment, and that such network of actors will be the key to understanding many otherwise unexpected situations during the development and implementation of IT strategy. This network of actors has aligned interests. Many organizations are developing and implementing their IT strategy, while little is known about the network of actors and their impacts, which this paper reveals. This paper describes how Actor-Network Theory (ANT) was employed to investigate the impact of network of actors on the development and implementation of IT strategy in an organisation. ANT was used as it can provide a useful perspective on the importance of relationships between both human and non-human actors. Another example: design and implementation of a B-B web portal, is offered for comparison.

Talking about Associations and Descriptions or a Short Story about Associology

2017 ◽  
pp. 220-233
Author(s):  
Beate Ochsner
Keyword(s):  
Short Story ◽  
Network Theory ◽  
Actor Network Theory ◽  
Bruno Latour ◽  
Actor Network ◽  
The Subject ◽  
Human Actors ◽  
Agency And Structure

In 1999, Bruno Latour advocated for “abandoning what was wrong with ANT, that is ‘actor,' ‘network,' ‘theory' without forgetting the hyphen.” However, it seems that the “hyphen,” which brings with it the operation of hyphenating or connecting, was abandoned too quickly. If one investigates what something is by asking what it is meant as well as how it emerges, by (re-)tracing the strategy in materials in situated practices and sets of relations, and, by bypassing the distinction between agency and structure, one shifts from studying “what causes what” to describing “how things happen.” This perspective not only makes it necessary for us to clarify the changing positions and displacements of human and non-human actors in the assemblage, but, also question the role (the enrolment) of the researcher him/herself: What kind of “relation” connects the researcher to his/her research and associates him/her with the subject, how to prevent (or not) his/her own involvement, and, to what degree s/he ignores the relationality of his/her writing in a “sociology of association?”

Actor-Network Theory and the Online Investor

2012 ◽  
Vol 4 (2) ◽  
pp. 25-31
Author(s):  
Arthur Adamopoulos ◽  
Martin Dick ◽  
Bill Davey
Keyword(s):  
Network Analysis ◽  
Network Theory ◽  
Actor Network Theory ◽  
Actor Network ◽  
Wide Range ◽  
Human Actors ◽  
Theory Research ◽  
The Way

An actor-network analysis of the way in which online investors use Internet-based services has revealed a phenomenon that is not commonly reported in actor-network theory research. An aspect of the research that emerged from interviews of a wide range of online investors is a peculiar effect of changes in non-human actors on the human actors. In this paper, the authors report on the particular case and postulate that this effect may be found, if looked for, in many other actor-network theory applications.

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.

Lice work: Non-human trajectories in volunteer tourism

2019 ◽  
Vol 19 (2) ◽  
pp. 238-257 ◽  
Author(s):  
Amira Benali ◽  
Carina Ren
Keyword(s):  
Everyday Life ◽  
Network Theory ◽  
Actor Network Theory ◽  
Head Lice ◽  
Volunteer Tourism ◽  
Actor Network ◽  
Volunteer Experiences ◽  
Human Actors

This article studies volunteer tourism by following the trajectories of a non-human actor. Based on fieldwork at a Nepalese orphanage and drawing on insights from the material semiotics of Actor–Network Theory, we describe how the louse interferes as an unexpected actor with volunteer tourism at the orphanage. This post-human approach decentres the volunteer and destabilises the host–guest binary while adding to our understanding of tourism practices as complex and materially distributed endeavours. We analyse two configurations of head lice enacted through a modern morality of hygiene and Nepalese everyday life and show how they are deployed, contested and reconfigured onsite by volunteer tourism actors. By exploring patterns of absence and presence and using the concept of ontological choreography as an analytical resource, we show how the situated lice work of human and non-human actors at the orphanage offers new ways to grasp the forging of volunteer experiences and subjectivities.

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