Latour's contribution to the accounting literature through actor-network theory: a critical appraisal

O'Connell, Brendan, Ciccotosto, Sue, and de Lange, Paul (2009) Latour's contribution to the accounting literature through actor-network theory: a critical appraisal. In: Proceedings of the 2009 AFAANZ Conference. From: 2009 AFAANZ Conference , 5 -7 July 2009, Adelaide, SA, Australia.

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Abstract

This paper examines the influence of Bruno Latour on accounting research through his work as a founding father of so-called actor-network theory (hereafter referred to as "ANT") which was originally developed in the mid to late 1970's as a means to understand the social construction of science. Essentially, ANT is an analytical framework used to study the roles of humans and non-humans in the structuring of society (Latour, 2005). It is through a series of complex interactions between humans and non-humans and the ways in which they interlock within networks of construction and reconstruction which allow the production of accepted facts or knowledge (McNamara, Baxter & Chua, 2004, p. 57).

Item ID: 8777
Item Type: Conference Item (Refereed Research Paper - E1)
Keywords: Latour, accounting, literature review, actor-network theory
ISBN: 1328780X
Date Deposited: 16 Mar 2010 04:45
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150101 Accounting Theory and Standards @ 100%
SEO Codes: 97 EXPANDING KNOWLEDGE > 970115 Expanding Knowledge in Commerce, Management, Tourism and Services @ 100%
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