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How to construct an actor-network: Management accounting from idea to practice

Tatiana Pipan and Barbara Czarniawska

CRITICAL PERSPECTIVES ON ACCOUNTING, 2010, vol. 21, issue 3, 243-251

Abstract: This paper reports attempts to introduce management accounting in the Italian Ministry of Finance, in the Municipality of Genua and in the Province of Perugia. The report frames the developments as construction of actor-networks, where local translations of a general idea lead to local variations in practice.

Keywords: Actor-network theory; Translation; Action nets; Italian public administration (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (10)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:21:y:2010:i:3:p:243-251

DOI: 10.1016/j.cpa.2008.04.001

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CRITICAL PERSPECTIVES ON ACCOUNTING is currently edited by Marcia Annisette, Christine Cooper and Yves Gendron

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