... value inscriptions through clashes of passionate interests, rather than one of reducing individual bias at the valuator level. In addition, the study refines the concept of stability in actor-network theory by considering its significant interrelations with the affective dimension of networks...

.../legalcode Disclosure Power game Figurational theory Actor–network theory Crisis communication Corporate governance The work we do is supported by our strong governance and values. Governance is fundamental to CPA Australia's activities, with our Board ensuring strong adherence...

.... The framing and overflow effects of these reports have been explored to consider whether they strengthen or undermine the reputation and capability of these community-controlled entities. Design/methodology/approach Aligned with actor–network theory and a decolonising research protocol, qualitative...

... be contacted at: t.dissanayake@deakin.edu.au 22 12 2021 07 11 2022 02 02 2023 07 02 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Accrual accounting Public sector Professional association Actor–network theory...

... of studying accounting. For illustrative purposes, the authors focus on research informed by actor-network theory (ANT) which can be seen as an “extreme case” in the sense that it is, in principle, difficult to reconcile with the normal science aspirations. Design/methodology/approach The paper offers...

... and accountability literature in hybrid organisations by applying actor-network theory to a case study organisation. This enables an analysis of how a government agency, operating as a social service provider to the community, developed and used management control mechanisms in its intra-organisational units...

... authority. Design/methodology/approach The authors develop a conceptual framework for analysing public values in terms of relational power. Combining governmentality and actor–network theory, the authors focus on the complex relationships through which human and non-human actors interact and the public...

... Limited Licensed re-use rights only Accounting Actor–network theory Critical realism Emancipation Empiricism Marxism This characterisation of CR is difficult to sustain in the light of Bhaskar's (1979) social ontology, and what critical realists actually lay claims to knowledge...

...Jane Baxter; Wai Fong Chua Purpose The purpose of this paper is to respond to Modell’s arguments regarding the relative usefulness of critical realist philosophy in relation to actor-network theory. Design/methodology/approach The authors outline the challenges in applying critical realism...

...Sven Modell Purpose The purpose of this paper is to contrast actor-network theory (ANT) and critical realism (CR) as two contemporary approaches to critical accounting research and advance a critique centred on the neglect of social structures in the former perspective. Design/methodology...

... and outside the accounting profession. Drawing on the perspective of actor-network theory, the study focuses on the associations between different actors and how those shape the assurance practice. Findings The findings indicate that providers’ understandings of SA practice vary significantly...

... data and documentary evidence are analysed by drawing on the concept of translation from actor-network theory. Findings The case-study organisation adopted the BSC as a part of broader public-sector reforms driven by political ideology. Through a centralised government decision, the BSC was framed...

...Kari Lukka; Eija Vinnari Purpose The purpose of this paper is to examine the philosophical and practical compatibility of actor-network theory (ANT) and interventionist research (IVR) and search for explanations for their scant combined use. The scope of investigation is limited to accounting...

..., previous attempts were unsuccessful and a political hot potato. Design/methodology/approach The authors use an actor-network theory inspired approach. Specifically, the concepts of calculative spaces and their “otherness” to non-calculative spaces are used to analyse how accounting concepts were...

... on the relationship between accountability arrangements and professional identities. Design/methodology/approach – Theoretically the authors have an actor-network theory (ANT) approach. Empirically, the authors followed two episodes where actors at top management levels in two Swedish health care organizations...

... and theoretical contribution; nature of domain theory and method theory; and actor-network theory (ANT) as a method theory. Lowe et al. are concerned that we do not provide precise definitions for the concepts of domain, theory and theoretical contribution. On a general level, such concerns seem...

... theories in studies and illustrate the theoretical arguments with examples from management accounting studies employing Actor-Network Theory (ANT) as their method theory. Findings – There can be various types of relationships between domain theories and method theories, and the theoretical ambition...

... and confidential documents as well as semi-structured interviews are analysed through the lens of actor-network theory to identify the effects of risk management devices in a Finnish municipality. Findings – The authors found that risk management, rather than reducing uncertainty, itself created unexpected...

... the example of research into linkages between accounting and religion. Adopting an actor‐network theory (ANT) approach, the paper follows the actors involved in the construction of accounting as an academic discipline through the controversies in which they engage to develop knowledge. Findings The paper...