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Effects of actor-network theory in accounting research

Author

Listed:
  • Lise Justesen
  • Jan Mouritsen

Abstract

Purpose - This paper aims to discuss how Bruno Latour's version of actor-network theory has influenced accounting research. It also seeks to show that Latour's writings contain unexplored potential that may inspire future accounting research. Design/methodology/approach - The paper takes the form of a critical literature review and discussion. Findings - Since the early 1990s, actor-network theory, particularly the work of Bruno Latour, has inspired accounting researchers and led to a number of innovative studies of accounting phenomena. In particular, Latour's book, Research limitations/implications - The paper reviews only a few of the relatively large number of accounting papers that apply actor-network theory. A different sample might have given a somewhat different picture. Furthermore, it focuses on the influence of Latour's work and refrains from discussing how the writings of Michel Callon, John Law or other thinkers within the actor-network tradition are used in accounting research. Originality/value - This is the first extensive review discussing the influence of Latour on accounting research that engages in a critical discussion of under-explored potential in Latour's recent work.

Suggested Citation

  • Lise Justesen & Jan Mouritsen, 2011. "Effects of actor-network theory in accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(2), pages 161-193, February.
  • Handle: RePEc:eme:aaajpp:v:24:y:2011:i:2:p:161-193
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    References listed on IDEAS

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    2. Eve Chiapello & C. Richard Baker, 2011. "The introduction of French theory into English language accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(2), pages 140-160, February.
    3. repec:eee:crpeac:v:22:y:2011:i:6:p:581-592 is not listed on IDEAS
    4. Englund, Hans & Gerdin, Jonas & Burns, John, 2011. "25 Years of Giddens in accounting research: Achievements, limitations and the future," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 494-513.
    5. repec:eee:aosoci:v:60:y:2017:i:c:p:62-78 is not listed on IDEAS
    6. repec:eee:crpeac:v:25:y:2014:i:4:p:324-338 is not listed on IDEAS
    7. Dominique Barbelivien & François Meyssonnier, 2016. "La structuration du contrôle de gestion dans trois ETI familiales et industrielles," Working Papers hal-01295039, HAL.
    8. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    9. Boll, Karen, 2014. "Shady car dealings and taxing work practices: An ethnography of a tax audit process," Accounting, Organizations and Society, Elsevier, vol. 39(1), pages 1-19.
    10. repec:spr:jmgtco:v:28:y:2017:i:2:d:10.1007_s00187-017-0247-8 is not listed on IDEAS
    11. 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, October.
    12. repec:eee:crpeac:v:25:y:2014:i:2:p:135-141 is not listed on IDEAS
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    14. Carmela Rizza & Daniela Ruggeri, 2016. "The performativity of Accounting Information System in interfirm relationships," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(1), pages 71-89.
    15. repec:eee:aosoci:v:58:y:2017:i:c:p:32-49 is not listed on IDEAS

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