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| Author: | Briers, M. Chua, W. F. |
| Title: | The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity-based costing |
| Journal: | Accounting, Organizations and Society
2001 : APR, VOL. 26:3, p. 237-269 |
| Index terms: | MANAGEMENT ACCOUNTING ACCOUNTING SYSTEMS ORGANIZATIONAL BEHAVIOUR ACCOUNTING |
| Language: | eng |
| Abstract: | An organisation's accounting system can be changed by a heterogeneous actor-network of local and global actors and actants. The role of boundary that were able to stabilise and mediate diverse interests is focussed. Five types of boundary objects were identified - data repositories, visionary objects, ideal type objects, coincident boundaries and standardized protocols. |
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