A further interpretation of the relational agency of information systems: A research note
Author
Abstract
Suggested Citation
DOI: 10.1016/j.accinf.2016.01.002
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Venters, Will & Oborn, Eivor & Barrett, Michael I., 2014. "A trichordal temporal approach to digital coordination: the sociomaterial mangling of the CERN grid," LSE Research Online Documents on Economics 57659, London School of Economics and Political Science, LSE Library.
- Ahrens, Thomas & Chapman, Christopher S., 2006. "Doing qualitative field research in management accounting: Positioning data to contribute to theory," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 819-841, November.
- Alles, Michael G. & Kogan, Alexander & Vasarhelyi, Miklos A., 2013. "Collaborative design research: Lessons from continuous auditing," International Journal of Accounting Information Systems, Elsevier, vol. 14(2), pages 104-112.
- Sutton, Steve G., 2010. "A research discipline with no boundaries: Reflections on 20years of defining AIS research," International Journal of Accounting Information Systems, Elsevier, vol. 11(4), pages 289-296.
- Azad, Bijan & Faraj, Samer, 2013. "Using signature matrix to analyze conflicting frames during the IS implementation process," International Journal of Accounting Information Systems, Elsevier, vol. 14(2), pages 120-126.
- Curtis, Mary B. & Payne, Elizabeth A., 2008. "An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing," International Journal of Accounting Information Systems, Elsevier, vol. 9(2), pages 104-121.
- Wanda J. Orlikowski & C. Suzanne Iacono, 2001. "Research Commentary: Desperately Seeking the “IT” in IT Research—A Call to Theorizing the IT Artifact," Information Systems Research, INFORMS, vol. 12(2), pages 121-134, June.
- Wanda J. Orlikowski, 2000. "Using Technology and Constituting Structures: A Practice Lens for Studying Technology in Organizations," Organization Science, INFORMS, vol. 11(4), pages 404-428, August.
- Paul M. Leonardi, 2007. "Activating the Informational Capabilities of Information Technology for Organizational Change," Organization Science, INFORMS, vol. 18(5), pages 813-831, October.
- Arnold, Vicky & Bedard, Jean C. & Phillips, Jillian R. & Sutton, Steve G., 2012. "The impact of tagging qualitative financial information on investor decision making: Implications for XBRL," International Journal of Accounting Information Systems, Elsevier, vol. 13(1), pages 2-20.
- Carlin Dowling & Stewart a. Leech, 2014. "A Big 4 Firm's Use of Information Technology to Control the Audit Process: How an Audit Support System is Changing Auditor Behavior," Contemporary Accounting Research, John Wiley & Sons, vol. 31(1), pages 230-252, March.
- Geerts, Guido L., 2011. "A design science research methodology and its application to accounting information systems research," International Journal of Accounting Information Systems, Elsevier, vol. 12(2), pages 142-151.
- Masoner, Michael M. & Lang, Sandra S. & Melcher, Arlyn J., 2011. "A meta-analysis of information system success: A reconsideration of its dimensionality," International Journal of Accounting Information Systems, Elsevier, vol. 12(2), pages 136-141.
- Konchitchki, Yaniv & O'Leary, Daniel E., 2011. "Event study methodologies in information systems research," International Journal of Accounting Information Systems, Elsevier, vol. 12(2), pages 99-115.
- Lee, Jessica & Elbashir, Mohamed Z. & Mahama, Habib & Sutton, Steve G., 2014. "Enablers of top management team support for integrated management control systems innovations," International Journal of Accounting Information Systems, Elsevier, vol. 15(1), pages 1-25.
- Wheeler, Patrick & Murthy, Uday, 2011. "Experimental methods in decision aid research," International Journal of Accounting Information Systems, Elsevier, vol. 12(2), pages 161-167.
- Jans, Mieke & Alles, Michael & Vasarhelyi, Miklos, 2013. "The case for process mining in auditing: Sources of value added and areas of application," International Journal of Accounting Information Systems, Elsevier, vol. 14(1), pages 1-20.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Weber, Ron, 2020. "Taking the ontological and materialist turns: Agential realism, representation theory, and accounting information systems," International Journal of Accounting Information Systems, Elsevier, vol. 39(C).
- van Erp, Wil & Roozen, Frans & Vosselman, Ed, 2019. "The performativity of a management accounting and control system: Exploring the dynamic relational consequences of a design," Scandinavian Journal of Management, Elsevier, vol. 35(4).
- Vosselman, Ed & De Loo, Ivo, 2023. "Sociomateriality and the metaphysics of accounting information systems: Revisiting agential realism," International Journal of Accounting Information Systems, Elsevier, vol. 49(C).
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Sutton, Steve G. & Arnold, Vicky & Collier, Phil & Leech, Stewart A., 2021. "Leveraging the synergies between design science and behavioral science research methods," International Journal of Accounting Information Systems, Elsevier, vol. 43(C).
- Andrew Burton-Jones & Camille Grange, 2013. "From Use to Effective Use: A Representation Theory Perspective," Information Systems Research, INFORMS, vol. 24(3), pages 632-658, September.
- Kelton, Andrea Seaton & Murthy, Uday S., 2023. "Reimagining design science and behavioral science AIS research through a business activity lens," International Journal of Accounting Information Systems, Elsevier, vol. 50(C).
- Vicky Arnold, 2018. "The changing technological environment and the future of behavioural research in accounting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(2), pages 315-339, June.
- François-Xavier de Vaujany & Nathalie Mitev & Matthew Smith & Isabelle Walsh, 2017. "Renewing Literature Reviews in MIS Research? A Critical Realist Approach," Working Papers hal-01648133, HAL.
- Verstegen, Luuk & Houkes, Wybo & Reymen, Isabelle, 2019. "Configuring collective digital-technology usage in dynamic and complex design practices," Research Policy, Elsevier, vol. 48(8), pages 1-1.
- Koreff, Jared & Weisner, Martin & Sutton, Steve G., 2021. "Data analytics (ab) use in healthcare fraud audits," International Journal of Accounting Information Systems, Elsevier, vol. 42(C).
- Goretzki, Lukas & Reuter, Marek & Sandberg, Joanna & Thulin, Gabriella, 2022. "Making sense of employee satisfaction measurement – A technological frames of reference perspective," The British Accounting Review, Elsevier, vol. 54(1).
- Cheikh-Ammar, Mustapha, 2024. "Toward a theory of technology desirability: Blending task and feature fit with mutual values," Technological Forecasting and Social Change, Elsevier, vol. 198(C).
- Alistair Mutch, 2010. "Technology, Organization, and Structure---A Morphogenetic Approach," Organization Science, INFORMS, vol. 21(2), pages 507-520, April.
- Andrew Burton-Jones & Olga Volkoff, 2017. "How Can We Develop Contextualized Theories of Effective Use? A Demonstration in the Context of Community-Care Electronic Health Records," Information Systems Research, INFORMS, vol. 28(3), pages 468-489, September.
- François-Xavier de Vaujany, 2005. "Information Technology Conceptualization: Respective Contributions of Sociology and Information Systems," Post-Print hal-00644428, HAL.
- Ana Maria Magalhães Correia & Clarissa Figueredo Rocha & Luiz Carlos Duclós & Claudimar Pereira da Veiga, 2021. "Integration of Business Processes With Activities and Information: Evidence From Brazil," SAGE Open, , vol. 11(1), pages 21582440211, March.
- repec:dau:papers:123456789/13054 is not listed on IDEAS
- Venters, Will, 2010. "Knowledge management technology-in-practice: a social constructionist analysis of the introduction and use of knowledge management systems," LSE Research Online Documents on Economics 29839, London School of Economics and Political Science, LSE Library.
- Fábio Albuquerque & Paula Gomes Dos Santos, 2023. "Recent Trends in Accounting and Information System Research: A Literature Review Using Textual Analysis Tools," FinTech, MDPI, vol. 2(2), pages 1-27, April.
- Brian T. Pentland & Martha S. Feldman, 2007. "Narrative Networks: Patterns of Technology and Organization," Organization Science, INFORMS, vol. 18(5), pages 781-795, October.
- Burger, Katharina & White, Leroy & Yearworth, Mike, 2019. "Developing a smart operational research with hybrid practice theories," European Journal of Operational Research, Elsevier, vol. 277(3), pages 1137-1150.
- Albanese, Massimo, 2023. "Reviewing literature through multidimensional representations," International Journal of Accounting Information Systems, Elsevier, vol. 49(C).
- Diane E. Bailey, 2022. "Emerging Technologies at Work: Policy Ideas to Address Negative Consequences for Work, Workers, and Society," ILR Review, Cornell University, ILR School, vol. 75(3), pages 527-551, May.
- Asimakopoulos, Stavros & Dix, Alan, 2013. "Forecasting support systems technologies-in-practice: A model of adoption and use for product forecasting," International Journal of Forecasting, Elsevier, vol. 29(2), pages 322-336.
More about this item
Keywords
Actor-network theory; Agency of IS; AIS; Anthropocentric view; Performative approach; Relational view; Sociomateriality; Technocentric view;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:ijoais:v:20:y:2016:i:c:p:16-25. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/international-journal-of-accounting-information-systems/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.