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.

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.

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.

In defence of critical realism: a reply to Baxter and Chua and Andrew and Baker

2020 ◽  
Vol 33 (3) ◽  
pp. 666-674
Author(s):  
Sven Modell
Keyword(s):  
Network Theory ◽  
Design Methodology ◽  
Critical Realism ◽  
Actor Network Theory ◽  
Social Critique ◽  
Actor Network ◽  
Content Type ◽  
Accounting Research ◽  
Conceptual Discussion

PurposeThis is a reply to the commentaries by Baxter and Chua (2020) and Andrew and Baker (2020) on a paper previously published in this journal.Design/methodology/approachThis is a conceptual discussion that further clarifies the differences between critical realism (CR), actor–network theory (ANT) and traditional Marxist thought as a basis for critical accounting research.FindingsThe relative merits of CR as a basis for critical accounting research are further elucidated in the light of the criticisms raised in the commentaries. In particular, the discussion of its role as a counterweight to the legacy of empiricism that hampers the possibilities of advancing radical social critique and emancipation is further developed.Research limitations/implicationsThe paper clarifies what CR can and cannot do for the critical accounting project and how it may be further developed as a vehicle for emancipation.Originality/valueThe paper extends the debate about what critical accounting research is and could be.

scholarly journals For structure

2019 ◽  
Vol 33 (3) ◽  
pp. 621-640 ◽  
Author(s):  
Sven Modell
Keyword(s):  
Structural Stability ◽  
Network Theory ◽  
Design Methodology ◽  
Critical Realism ◽  
Actor Network Theory ◽  
Social Structures ◽  
Content Type ◽  
Accounting Research ◽  
Conceptual Paper ◽  
Per Se

PurposeThe purpose of this paper is to contrast actor-network theory (ANT) and critical realism (CR) as two contemporary approaches to critical accounting research and advance a critique centred on the neglect of social structures in the former perspective.Design/methodology/approachThis is a conceptual paper based on a critical reading of ANT inspired by CR.FindingsAlthough the author does not question the ability of ANT to be imbued with critical intent per se, the author is critical of its tendency to downplay the significance of pre-existing, social structures and the concomitant neglect of enduring and ubiquitous states of structural stability as an ontological possibility. This may lead to an overly optimistic view that naively valorises agency as a largely unfettered engine of emancipation. By contrast, CR offers a deeper and more nuanced ontological conception of how social structures constrain as well as enable emancipation. In contrast to the highly empiricist epistemology of ANT, it also provides an epistemological rationale for going beyond empirical descriptions of how social structures work to advance theoretically informed, explanatory critiques that are better suited for realising less easily observable opportunities for emancipation.Research limitations/implicationsThe paper advances the debate about how social structures should be examined in critical accounting research and the relative merits of doing so in advancing emancipatory projects.Originality/valueThe paper is an attempt to contrast ANT and CR as two distinct approaches to critical accounting research and thus extends the debate about what such research is and could be.

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.

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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