...Jayanthi Kumarasiri; Richard Fisher; Christine Jubb Purpose This study aims to examine how climate change regulatory disturbances shape the settlement between accountants and potentially competing professionals engaged in managing climate risks. Using an Abbott-Actor-Network Theory lens...

... the translation of this new calculation device in the context of a local government and to identify the trials of strength that actors faced during the implementation. Design/methodology/approach Building on actor-network theory and the concept of “trial of strength,” this study examines how a major change...

...Tharusha N. Gooneratne; Zahirul Hoque Purpose This paper aims to report on an empirical investigation of the fate of the balanced scorecard (BSC) approach in an organization. Design/methodology/approach Building on actor-network theory and using a qualitative case study approach, this study...

... of accounting narratives per se. Design/methodology/approach This paper uses actor-network theory and examines, in particular, the need for a network to accommodate the interests of its actors and the consequent risk of failure. Findings The analysis shows that the project is failing because...

... on SSCs and bridging the management control and power literatures. Design/methodology/approach – An in-depth, processual, actor-network theory-inspired three-year case study of a large Portuguese manufacturer. Findings – As the intertwined accounting-related innovations were (re)mobilised...

... the effects that core values have on organisational actions. Design/methodology/approach – A case study methodology carried out at a multinational organisation is used. This analysis was informed by an actor-network theory which allowed placing the organisation’s sustainability focused core value...

...Ed Vosselman Purpose The purpose of this paper is to contrast and to connect a transaction cost economics (TCE) perspective and an actor‐network theory (ANT) perspective on control of interfirm transactional relationships. Design/methodology/approach The paper outlines two theoretical...

...Allan Hansen Purpose The methodological debate relating to accounting research using actor‐network theory (ANT) has primarily focused on how ANT generates performative studies that significantly differ from ostensive studies. These discussions have in many ways (and for good reasons) distanced...