The real challenge of business environment is derived from a situation where organizations need to find opportunities on how to introduce ideas and new products to market that provide future earnings stream. Management accounting is used as a tool in this process and provides information on opportunities and threats. The purpose of this research is to explain the role of management accounting i...

Service comprise of socio-technical (human and technological) factors which exchange various resources and competencies. Service networks are used to transfer resources and competencies, yet they remain an underexplored and ‘invisible’ infrastructure. Service networks become increasingly complex when technology is implemented to execute speciic service processes. This ultimately adds to the com...

to be in the broad domain of social networks. Michel Callon and Bruno Latour, STS academics of the École Supérieure des Mines de Paris, are their uncontested continental parents. We can report John Law, in Lancaster University, as the leading British key proponent of ANT from the very beginning. Lancaster University provides a lot of papers’ references and sources on ANT in their site (see refe...

In this essay, Joseph Barton’s controversial congressional investigation of the well-known ‘‘hockey-stick’’ study of climate change, produced by Michael Mann, Raymond Bradley, and Malcolm Hughes, is analyzed though the critical lens of actor-network theory. Turn­ ing to the works of Bruno Latour, Michel Callon, and John Law, this essay illustrates how the hockey-stick node of this rhetorical cl...

This paper explores the importance of incorporating the socioecological realities of alternative networks into analyses of rural development. Cultural theory is examined, which provides a base upon which rural development can identify difference in worldviews based on difference in sociological conditions and environmental phenomena. Actor-oriented theory problematizes the ideal types of cultur...

Both actor-network theory and activity theory call attention to the coexistence of people and technology. Although both theories provide analytical tools to understand the nature of the reciprocal action-shaping of humans and nonhumans, each puts emphasis on different conceptual elements of human activity. In this paper, the authors examine both activity theory and actor-network theory and pres...