...Adriana Bruno; Irvine Lapsley Purpose The purpose of this paper is to add to our understanding of the nature of accrual accounting by examining the process involved in its construction, as a dynamic and controversial process. This paper reveals how it is built and constantly modified, reinforced...

... 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...