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Article dans une revue Management Accounting Research Année : 2008

Actor-networks and the diffusion of management accounting innovations : a comparative study

Résumé

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we analyze two innovations that have had different fates in France. These innovations are the Georges Perrin method (GPM) and Activity-Based Costing (ABC). We are particularly concerned with the dynamic of actor-networks throughout the diffusion processes of these innovations. We show how problematization, interessement, enrolment and mobilization take many, and often very surprising, forms for diffusion to occur.
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hal-01682216, version 1 (12-01-2018)

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Yves Levant, Simon Alcouffe, Nicolas Berland. Actor-networks and the diffusion of management accounting innovations : a comparative study. Management Accounting Research, 2008, 19 (1), ⟨10.1016/j.mar.2007.04.001⟩. ⟨hal-01682216⟩
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