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How to construct an actor-network: Management accounting from idea to practice

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  • Pipan, Tatiana
  • Czarniawska, Barbara

Abstract

This paper reports attempts to introduce management accounting in the Italian Ministry of Finance, in the Municipality of Genua and in the Province of Perugia. The report frames the developments as construction of actor-networks, where local translations of a general idea lead to local variations in practice.

Suggested Citation

  • Pipan, Tatiana & Czarniawska, Barbara, 2010. "How to construct an actor-network: Management accounting from idea to practice," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(3), pages 243-251.
    • Handle: RePEc:eee:crpeac:v:21:y:2010:i:3:p:243-251
    DOI: 10.1016/j.cpa.2008.04.001
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    References listed on IDEAS

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    1. Mueller, F. & Carter, C., 2007. "`We are all managers now': Managerialism and professional engineering in UK electricity utilities," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 181-195.
    2. Czarniawska, Barbara, 2004. "On Time, Space, and Action Nets," GRI-rapport 2004:5, University of Gothenburg, Gothenburg Research Institute GRI.
    3. Lindberg, Kajsa & Czarniawska, Barbara, 2006. "Knotting the action net, or organizing between organizations," Scandinavian Journal of Management, Elsevier, vol. 22(4), pages 292-306, December.
    4. Panozzo, Fabrizio, 2000. "Management by decree. Paradoxes in the reform of the Italian public sector," Scandinavian Journal of Management, Elsevier, vol. 16(4), pages 357-373, December.
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    Cited by:

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    2. William L. Smith & David M. Boje & Kevin D. Melendrez, 2010. "The financial crisis and mark‐to‐market accounting," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(3), pages 281-303, August.
    3. Pilonato, Silvia & Monfardini, Patrizio, 2020. "Performance measurement systems in higher education: How levers of control reveal the ambiguities of reforms," The British Accounting Review, Elsevier, vol. 52(3).
    4. Muniesa, Fabian & Linhardt, Dominique, 2011. "Trials of explicitness in the implementation of public management reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(6), pages 550-566.
    5. Daniela Ruggeri & Carmela Rizza, 2017. "Accounting information system innovation in interfirm relationships," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(2), pages 203-225, May.
    6. Boll, Karen, 2014. "Mapping tax compliance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 293-303.
    7. Brown, Judy & Dillard, Jesse, 2013. "Agonizing over engagement: SEA and the “death of environmentalism” debates," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 1-18.
    8. von Knorring, Hannes, 2019. "Energy audits in shipping companies," Transportation Research Part A: Policy and Practice, Elsevier, vol. 125(C), pages 35-55.
    9. Dorthe Windeck & Jürgen Weber & Erik Strauss, 2015. "Enrolling managers to accept the business partner: the role of boundary objects," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 617-653, August.
    10. Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.

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