Abstract
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
systems in the achievement of broader social goals. Latour, Knoor
Cetina and others argue that the bringing in of non-human actants,
through the growth of technology and science, has 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. One concerns the processes
which surround the establishment of ‘facts’, i.e. how ‘black boxes’
are created or accepted (even if temporarily) within society. The
second concerns the role of existing ‘black boxes’ within society
and organizations. 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. The implications of such an interpretation
are explored in this paper. Firstly through a discussion of some
of the theoretic constructs that have been proposed to frame ANT
research. Secondly an attempt is made to relate some of these ideas
to aspects of the empirics in a qualitative case study. The case
site is in the health sector and involves the implementation of a
casemix accounting system. Evidence from the case research is used
to exemplify aspects of the theoretical constructs.
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