Understanding the application of Actor-Network Theory in the process of accounting change

Actor-Network Theory (ANT) has been used as a lens by a number of researchers to guide their inquiry (see, for example, Ezzamel, 1994; Robson, 1991; Lowe, 2004; Becker, Jagalla, and Skærbæk, 2013 ). The purpose of this paper is to provide an appraisal of the use of ANT in the accounting literature. We examine articles which consider how ANT is used as a framework in a management accounting change context. In doing so, we provide some clarity in guiding the endeavors of future researchers’ who may want to use ANT as their theoretical foundation. Our analysis of the ANT studies shows several themes. For example, the potential for accounting to be an effective mechanism for achieving long-distance control and the power of accounting to be used as a rationale for institutional or system change. However, our investigation revealed a range of limitations in the accounting research application of ANT from which we can deduce lessons for future research. For example, there has been a tendency for some studies to overemphasize the human/social element and to downplay the role of nonhuman actors in the network.