The role of actor-networks in the diffusion of management accounting innovations: a comparative study of budgetary control, GP method and Activity-Based Costing in France

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

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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: Innovation; Actor-Network Theory; Diffusion; Translation; ABC; GP method (search for similar items in EconPapers)
Date: 2008
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00340186v1
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Published in Management Accounting Research, 2008, 19, pp.1-17

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00340186

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