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La construction d'un réseau d'acteurs humains et non-humains : cas de l'adoption d'un portail digital dans un cabinet d'expertise comptable

Author

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  • Pedro Manuel Gomes Lopes
  • Pascale Chateau-Terrisse

    (UPEM - Université Paris-Est Marne-la-Vallée)

Abstract

Based on a case study of the deployment of a digital portal in an accounting firm, the objective of this research is to study how a network of actors can emerge and adopt a managerial innovation. Using the Actor Network Theory, this study understand the development of a managerial innovation through the interactions between the actors and the tool. The results highlight the main translations and controversies that marked the construction of the tool. Initially, the non-consideration of users leads to an unsatisfactory deployment of the tool and the abandonment of the project by unrepresentative initiators. In a second step, the arrival of a new project manager acknowledging the problems related to the users allows him to identify the malfunctions of the tool and disrupts the structure of the network. Subsequently, challenging the original objectives of the tool brings new actors to the network and leads to the replacement of non-representative spokespersons. However, despite the controversy and the replacement of the spokesperson, the innovation network remains stable because of the number of important allies that have gradually been mobilized. It is then the successive translations which lead to the controversies but which also make it possible to go beyond them and to go towards the redefinition of the tool. This article highlights the contributions of ANT in understanding the adoption of digital tools.

Suggested Citation

  • Pedro Manuel Gomes Lopes & Pascale Chateau-Terrisse, 2018. "La construction d'un réseau d'acteurs humains et non-humains : cas de l'adoption d'un portail digital dans un cabinet d'expertise comptable," Post-Print hal-01907936, HAL.
    • Handle: RePEc:hal:journl:hal-01907936
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907936
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    References listed on IDEAS

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    1. repec:dau:papers:123456789/12245 is not listed on IDEAS
    2. Simon Alcouffe & Nicolas Berland & Yves Levant, 2003. "Les facteurs de diffusion des innovations managériales en comptabilité et contrôle de gestion : une étude comparative," ACCRA, Association francophone de comptabilité, vol. 9(3), pages 7-26.
    3. Simon Alcouffe & Nicolas Berland & Yves Levant, 2003. "Les facteurs de diffusion des innovations managériales en comptabilité et contrôle de gestion : une étude comparative," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 9(3), pages 7-26.
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    More about this item

    Keywords

    management tools; digital; Actor Network Theory; outils de gestion; numérique; théorie de la traduction;
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