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Sociomateriality, agential realism, and the metaphysics of accounting information systems: A response to Vosselman and De Loo

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  • Weber, Ron

Abstract

I respond to Vosselman and De Loo’s (2023) critique of my earlier paper on agential realism, representation theory, and accounting information systems (Weber, 2020). In that paper, I argued that little is learned by using an agential realism lens to study accounting-related phenomena. I claimed that insights revealed using agential realism also could have been revealed through using existing lenses such as actor-network theory and general systems theory. In particular, I defended representation theory as a way of studying accounting information systems and representationalism as a way of studying the world. Contrariwise, Vosselman and De Loo argue that representation theory and representationalism are useful only in some respects when studying accounting-related phenomena. They contend that agential realism and sociomateriality lenses are needed if the entangled nature of phenomena in accounting domains is to be understood. They point to some assumptions that they claim underpin representationalism and representation theory—assumptions that inhibit their usefulness as a way of studying entangled phenomena. In this response, I present counter-arguments to their claims and defend representationalism and representation theory as ways of understanding the world.

Suggested Citation

  • Weber, Ron, 2023. "Sociomateriality, agential realism, and the metaphysics of accounting information systems: A response to Vosselman and De Loo," International Journal of Accounting Information Systems, Elsevier, vol. 51(C).
    • Handle: RePEc:eee:ijoais:v:51:y:2023:i:c:s1467089523000313
    DOI: 10.1016/j.accinf.2023.100639
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    References listed on IDEAS

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    1. Ed Vosselman, 2022. "The performativity of accounting: advancing a Posthumanist understanding," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 19(2), pages 137-161, January.
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    3. 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).
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    7. Karunakaran, Arvind & Orlikowski, Wanda J. & Scott, Susan V., 2022. "Crowd-based accountability: examining how social media commentary reconfigures organizational accountability," LSE Research Online Documents on Economics 114401, London School of Economics and Political Science, LSE Library.
    8. Roberts, John, 2009. "No one is perfect: The limits of transparency and an ethic for 'intelligent' accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 957-970, November.
    9. 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).
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