Vertaisarvioitu alkuperäisartikkeli tai data-artikkeli tieteellisessä aikakauslehdessä (A1)

Combining actor-network theory with interventionist research: present state and future potential




Julkaisun tekijät: Lukka Kari, Vinnari Eija

Kustantaja: EMERALD GROUP PUBLISHING LTD

Julkaisuvuosi: 2017

Journal: Accounting, Auditing and Accountability Journal

Tietokannassa oleva lehden nimi: ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL

Lehden akronyymi: ACCOUNT AUDIT ACCOUN

Volyymi: 30

Julkaisunumero: 3

Sivujen määrä: 34

ISSN: 0951-3574

eISSN: 1758-4205

DOI: http://dx.doi.org/10.1108/AAAJ-08-2015-2176

Verkko-osoite: http://www.emeraldinsight.com/doi/pdfplus/10.1108/AAAJ-08-2015-2176

Rinnakkaistallenteen osoite: https://research.utu.fi/converis/portal/detail/Publication/20707942


Tiivistelmä

Purpose - The purpose of this paper is to examine the philosophical and practical compatibility of actor-network theory (ANT) and interventionist research (IVR) and search for explanations for their scant combined use. The scope of investigation is limited to accounting, management and organization studies (MOS), but the findings are believed to be applicable in other social sciences as well.

Design/methodology/approach - An analysis is conducted of accounting and MOS research in addition to interviewing eight accounting scholars who have applied IVR and/or ANT in their research.Findings - A comparison of the philosophical and other features of ANT and IVR suggests that they should be relatively easily combinable in studies. Based on interview material, three types of barriers to combining ANT and IVR are identified: perceived epistemological incompatibility, fear of going native or losing neutrality and academic tribes. However, subsequent analysis indicates that none of these forms an insurmountable obstacle to the combination.

Research limitations/implications - The combined application of ANT and IVR could benefit both IVR and ANT researchers in management accounting as it would enable them to conduct theoretically grounded studies on dynamic processes, such as the emergence and implementation of accounting innovations, to pose original research questions and to find new perspectives to accounting phenomena.

Practical implications - Employing ANT and IVR in combination could increase organizational interest in management accounting research.

Originality/value - The paper contributes to the discussion on the compatibility of different research approaches and highlights ways in which researchers could benefit from combining ANT and IVR.


Ladattava julkaisu

This is an electronic reprint of the original article.
This reprint may differ from the original in pagination and typographic detail. Please cite the original version.




Ladattava julkaisu

This is an electronic reprint of the original article.
This reprint may differ from the original in pagination and typographic detail. Please cite the original version.




Last updated on 2022-07-04 at 16:27