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dc.contributor.authorBerland, Nicolas*
dc.contributor.authorJoannides, Vassili*
dc.date.accessioned2012-12-21T13:50:16Z
dc.date.available2012-12-21T13:50:16Z
dc.date.issued2013
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/10773
dc.language.isoenen
dc.subjectAccountingen
dc.subjectResearchen
dc.subjectResearch network
dc.subjectAccounting research
dc.subjectKnowledge
dc.subjectActor-network theory
dc.subjectControversies
dc.subjectTranslation
dc.subjectKnowledge management
dc.subject.ddc657en
dc.subject.classificationjelM.M4.M41en
dc.titleConstructing a research network: accounting knowledge in productionen
dc.typeArticle accepté pour publication ou publié
dc.description.abstractenPurpose – 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.
dc.relation.isversionofjnlnameAccounting, Auditing and Accountability Journal
dc.relation.isversionofjnlvol26
dc.relation.isversionofjnlissue4
dc.relation.isversionofjnldate2013
dc.relation.isversionofjnlpages512-538
dc.relation.isversionofdoi10.1108/09513571311327444
dc.identifier.urlsitehttp://hal.archives-ouvertes.fr/hal-00824632
dc.relation.isversionofjnlpublisherEmeralden
dc.subject.ddclabelContrôle de gestion Comptabilitéen
dc.description.halcandidateoui
dc.description.readershipRecherche
dc.description.audienceInternational
dc.relation.Isversionofjnlpeerreviewedoui
hal.person.labIds1032*
hal.person.labIds220014*
hal.identifierhal-01678741*


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