Actor-network theory's contribution to the accounting literature: a critical appraisal

O'Connell, Brendan T., Ciccotosto, Susan K., and De Lange, Paul A. (2010) Actor-network theory's contribution to the accounting literature: a critical appraisal. In: Papers of 2010 American Accounting Association Annual Meeting and Conference on Teaching and Learning in Accounting. From: 2010 American Accounting Association Annual Meeting and Conference on Teaching and Learning in Accounting, 31st July - 4th August 2010, San Fransisco, USA.

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Abstract

Through a comprehensive literature review and citational analysis we examine those influential articles that use ANT in an accounting context. In doing so, we critically appraise these articles with the aim of providing some clarity in guiding the endeavours of future researchers' who may want to use ANT as their theoretical foundation. Our investigation revealed a range of limitations in the accounting research application of ANT from which we can deduce lessons for future research. The findings of this study demonstrate the influence of Latour's work within the accounting literature together with the limitations of studies to date. Specifically, it shows how ANT can serve a theoretical grounding for those who seek to explain the role accounting and the process of change in a broader social context and how to apply this theory to future studies.

Item ID: 15346
Item Type: Conference Item (Abstract / Summary)
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Paper of the same name available at http://eprints.jcu.edu.au/19987/

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Date Deposited: 12 Feb 2013 23:33
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150101 Accounting Theory and Standards @ 100%
SEO Codes: 95 CULTURAL UNDERSTANDING > 9502 Communication > 950299 Communication not elsewhere classified @ 100%
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