haku: @author Lowe, A. / yhteensä: 8
viite: 6 / 8
| Tekijä: | Lowe, A. |
| Otsikko: | Accounting information systems as knowledge-objects: some effects of objectualization |
| Lehti: | Management Accounting Research
2001 : MAR, VOL. 12:1, p. 75-100 |
| Asiasana: | SOCIOLOGY RESEARCH ACCOUNTING INFORMATION SYSTEMS |
| Kieli: | eng |
| Tiivistelmä: | This paper will outline a research methodology informed by theorists who have contributed to actor network theory (ANT). Research informed from such a perspective recognizes the constitutive role of accounting system in the achievement of boarder social goals. Latour, Knoor Certina and others argue that the bringing in of non-human actants through the growth of technology and science, added immeasurably to the complexity of modern society. The paper 'sees' accounting and accounting systems as being constituted by technological 'black boxes' and seeks to discuss two questions. Accounting systems not only promote a particular view of the activities of an organization or a subunit, but in their very implementation and operation 'mobilize' other organizational members in a particular direction. |
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