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

Levant, Yves; Alcouffe, Simon; Berland, Nicolas (2008), Actor-networks and the diffusion of management accounting innovations : a comparative study, Management Accounting Research, 19, 1, p. 1-17. 10.1016/j.mar.2007.04.001

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Type
Article accepté pour publication ou publié
Date
2008
Journal name
Management Accounting Research
Volume
19
Number
1
Publisher
Academic Press
Pages
1-17
Publication identifier
Metadata
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Author(s)
Levant, Yves

Alcouffe, Simon
Toulouse Business School [TBS]
Berland, Nicolas
Dauphine Recherches en Management [DRM]
Abstract (EN)
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.
Subjects / Keywords
Accounting; Activity-Based Costing (ABC); GP method; Innovation
JEL
M41 - Accounting