The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity-based costing |
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| Affiliation: | 1. ESSEC Business School, Asia-Pacific Campus, 5 Nepal Park, 139408, Singapore;2. Copenhagen Business School, Department of Accounting, Solbjerg Plads 3, DK-2000, Frederiksberg, Denmark;3. Inland Norway University of Applied Sciences, Inland School of Business and Social Sciences, Department of Business Administration, Campus Rena, PO Box 400, Norway;4. NTNU Business School Trondheim, NO-7491, Norway;1. Department of Management and Economics, Science and Research Branch, Islamic Azad University (IAU), Tehran, Iran;2. Department of Systems Engineering and Operations Research, Volgenau School of Engineering, George Mason University, Fairfax, VA, USA |
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| Abstract: | This field study seeks to illustrate how an organisation's accounting system can be changed by a heterogeneous actor-network of local and global actors and actants. In particular, it focusses on the role of boundary that were able to stabilise and mediate diverse interests. Five types of boundary objects were identified — data repositories, visionary objects ideal type objects, coincident boundaries and standardized protocols. Here, accounting change was anti-heroic — the effort of many as opposed to a powerful few had to be corralled. Also, change was cyclical, as new accounting technologies were adopted on faith, made to ‘work/succeed’ temporarily, and then abandoned. |
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