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The role of actor-networks in the diffusion of management accounting innovations: a comparative study of budgetary control, GP method and Activity-Based Costing in France

Author

Listed:
  • Simon Alcouffe

    (EM - EMLyon Business School)

  • Nicolas Berland

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris sciences et lettres - CNRS - Centre National de la Recherche Scientifique)

  • Yves Levant

    (Gremco - Université de Lille, Sciences et Technologies)

Abstract

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we analyze two innovations that have had different fates in France. These innovations are the Georges Perrin method (GPM) and Activity-Based Costing (ABC). We are particularly concerned with the dynamic of actor-networks throughout the diffusion processes of these innovations. We show how problematization, interessement, enrolment and mobilization take many, and often very surprising, forms for diffusion to occur.

Suggested Citation

  • Simon Alcouffe & Nicolas Berland & Yves Levant, 2008. "The role of actor-networks in the diffusion of management accounting innovations: a comparative study of budgetary control, GP method and Activity-Based Costing in France," Post-Print halshs-00340186, HAL.
    • Handle: RePEc:hal:journl:halshs-00340186
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00340186
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