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

Author

Listed:
  • Yves Levant

    (SKEMA Business School)

  • Simon Alcouffe

    (TBS - Toulouse 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)

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.

Suggested Citation

  • Yves Levant & Simon Alcouffe & Nicolas Berland, 2008. "Actor-networks and the diffusion of management accounting innovations : a comparative study," Post-Print hal-01682216, HAL.
    • Handle: RePEc:hal:journl:hal-01682216
    DOI: 10.1016/j.mar.2007.04.001
    Note: View the original document on HAL open archive server: https://hal.science/hal-01682216
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    References listed on IDEAS

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