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
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (10)

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S1045235409001348
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

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

Access Statistics for this article

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

More articles in CRITICAL PERSPECTIVES ON ACCOUNTING from Elsevier
Bibliographic data for series maintained by Catherine Liu ().