e-journal

Path-dependencies, constrained transformations and dynamic agency

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Purpose – The purpose of this paper is to discuss the compatibility of actor network theory (ANT)
and new institutional sociology (NIS) in analysing a case study of accounting change.
Design/methodology/approach – This is an interpretive case study.
Findings – The Finnish case city experienced several path-dependent changes concerning
performance measurement (PM), financial reporting and the adoption of enterprise resource planning
system (ERP). New tools such as the ERP have a potential to transform the actors and to change the
agency of the actors. Furthermore, the concepts drawing on both ANT and NIS can together enrich
analyses of accounting changes.
Research limitations/implications – The case analysis suggests guidelines for using ANT and/or
NIS in accounting studies.
Practical implications – Understanding accounting developments as an intentional and
path-dependent process affected and constrained by complex networks, pressures and actors should
contribute to better management of accounting changes.
Originality/value – Being informed by both ANT and NIS improves our understanding of
accounting change and stability, serendipity, practice variations, changes beyond the minimum
required to satisfy external requirements, and of the continued use of some accounting tools despite
their limited functionality. Furthermore, we introduce the concepts dynamic agency and constrained
transformation for studies of accounting change.

Keywords Accounting change, Actor network theory, New institutional sociology, Path-dependency,Dynamic agency, Constrained transformation, Accounting, Finland

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Ketersediaan

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Informasi Detail

Judul Seri

Qualitative Research in Accounting & Management

No. Panggil

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Penerbit

: Emerald Group., 2013

Deskripsi Fisik

Qualitative Research in Accounting & Management Vol. 10 No. 2, 2013 pp. 100-126

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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