• français
    • English
  • English 
    • français
    • English
  • Login
JavaScript is disabled for your browser. Some features of this site may not work without it.
BIRD Home

Browse

This CollectionBy Issue DateAuthorsTitlesSubjectsJournals BIRDResearch centres & CollectionsBy Issue DateAuthorsTitlesSubjectsJournals

My Account

Login

Statistics

View Usage Statistics

Constructing a research network: accounting knowledge in production

Thumbnail
Date
2013
Link to item file
http://hal.archives-ouvertes.fr/hal-00824632
Dewey
Contrôle de gestion Comptabilité
Sujet
Accounting; Research; Research network; Accounting research; Knowledge; Actor-network theory; Controversies; Translation; Knowledge management
JEL code
M.M4.M41
Journal issue
Accounting, Auditing and Accountability Journal
Volume
26
Number
4
Publication date
2013
Article pages
512-538
Publisher
Emerald
DOI
http://dx.doi.org/10.1108/09513571311327444
URI
https://basepub.dauphine.fr/handle/123456789/10773
Collections
  • DRM : Publications
Metadata
Show full item record
Author
Berland, Nicolas
1032 Dauphine Recherches en Management [DRM]
Joannides, Vassili
status unknown
Type
Article accepté pour publication ou publié
Abstract (EN)
Purpose – The purpose of this paper is to contribute to the sociology-of-science type of accounting literature, addressing how accounting knowledge is established, advanced and extended. Design/methodology/approach – The research question is answered through the example of research into linkages between accounting and religion. Adopting an actor-network theory (ANT) approach, the paper follows the actors involved in the construction of accounting as an academic discipline through the controversies in which they engage to develop knowledge. Findings – The paper reveals that accounting knowledge is established, advanced and developed through the ongoing mobilisation of nonhumans (journals) who can enrol other humans and nonhumans. It shows that knowledge advancement, establishment and development is more contingent on network breadth than on research paradigms, which appear as side-effects of positioning vis-à-vis a community. Originality/value – The originality of this paper is twofold. First, ANT is applied to accounting knowledge, whereas the accounting literature applies it to the spread of management accounting ideas, methods and practices. Second, an original methodology for data collection is developed by inviting authors from the network to give a reflexive account of their writings at the time they joined the network. Well diffused in sociology and philosophy, such an approach is, albeit, original in accounting research.

  • Accueil Bibliothèque
  • Site de l'Université Paris-Dauphine
  • Contact
SCD Paris Dauphine - Place du Maréchal de Lattre de Tassigny 75775 Paris Cedex 16

 Content on this site is licensed under a Creative Commons 2.0 France (CC BY-NC-ND 2.0) license.