The role of actor-networks in the diffusion of management accounting innovations: a comparative study of budgetary control, GP method and Activity-Based Costing in France
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.
Domaines
Gestion et management
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MAR05-72R2-RevisedFullPaper_version_envoyee.pdf (286.25 Ko)
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