Actor–Network Theory and critical accounting research

Authored by: Jane Baxter , Wai Fong Chua

The Routledge Companion to Critical Accounting

Print publication date:  September  2017
Online publication date:  September  2017

Print ISBN: 9781138025257
eBook ISBN: 9781315775203
Adobe ISBN:

10.4324/9781315775203.ch25

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Abstract

In this chapter we explore the critical possibilities of actor–network theory (ANT). 1 ANT has informed accounting studies published in high-profile journals, such as Accounting, Accountability and Auditing, Accounting, Organizations and Society, Critical Perspectives on Accounting and Management Accounting Research. These journals share a common genesis: a desire to give voice to methodologies and methods that challenge mainstream approaches to research and problematise our understandings of the status quo – or how we have normalised the functioning of society, organisations and individuals (Roslender and Dillard, 2003). As such, ANT has been positioned as a critical counterpoint to mainstream theorisations of accounting practice.

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