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

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.
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Management Accounting Research, 2008, 19 (1), 〈10.1016/j.mar.2007.04.001〉
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https://hal.archives-ouvertes.fr/hal-01682216
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Dernière modification le : mardi 16 janvier 2018 - 01:20:40
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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〉

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