Actor-networks and the diffusion of management accounting innovations: a comparative study

Yves Levant, Simon Alcouffe () and Nicolas Berland
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Yves Levant: SKEMA Business School
Nicolas Berland: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: This research is concerned with the diffusion of management accounting innovations viewed as a process of actor-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we analyze two innovations that have had different fates in France. These innovations are the Georges Perrin method (GPM) and Activity-Based Costing (ABC). We are particularly concerned with the dynamic of actor-networks throughout the diffusion processes of these innovations. We show how problematization, interessement, enrolment and mobilization take many, and often very surprising, forms for diffusion to occur.

Keywords: GP method; Innovation; Accounting; Activity-Based Costing (ABC) (search for similar items in EconPapers)
Date: 2008
Note: View the original document on HAL open archive server: https://hal.science/hal-01682216v1
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Citations: View citations in EconPapers (32)

Published in Management Accounting Research, 2008, 19 (1), ⟨10.1016/j.mar.2007.04.001⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01682216

DOI: 10.1016/j.mar.2007.04.001

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