Actor-networks and the diffusion of management accounting innovations : a comparative study - DRM (Dauphine Recherches en Management) Accéder directement au contenu
Article Dans Une Revue Management Accounting Research Année : 2008

Actor-networks and the diffusion of management accounting innovations : a comparative study

Simon Alcouffe
  • Fonction : Auteur
  • PersonId : 969231

Résumé

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.
Fichier principal
Vignette du fichier
berland_actor_networks.pdf (240.12 Ko) Télécharger le fichier
Origine : Fichiers produits par l'(les) auteur(s)

Dates et versions

hal-01682216 , version 1 (12-01-2018)

Identifiants

Citer

Yves Levant, Simon Alcouffe, Nicolas Berland. Actor-networks and the diffusion of management accounting innovations : a comparative study. Management Accounting Research, 2008, 19 (1), ⟨10.1016/j.mar.2007.04.001⟩. ⟨hal-01682216⟩
168 Consultations
401 Téléchargements

Altmetric

Partager

Gmail Facebook X LinkedIn More