Abstract: This paper discusses how organisational transformation is situated between design and mobilisation of management control systems. Change occurs even after implementation and design can transform organisational action to the point where organisations may run wild. The procedures developed by the design are actors that over time can transform organisations radically, and this calls …
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, ac…