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The main aim of this article is to shed some light on the way in which actor network theory (ANT) might contribute to case research in accounting. The paper will seek to explain some of the theoretical suppositions which are commonly associated with ANT and which have so far made little impact on the accounting literature. At the same time the accounting literature has shown a particular reluctance to engage with the central concept of ANT which Lee and Hassard characterise as the desire to bring together the``human and non-human, social and technical factors in the same analytical view''. The article also features a discussion of a research project which used an approach giving emphasis to both humans and objects in order to understand hoẁ`f acts'' have come to be settled as they are. In taking such views into the research it is hoped to provide insight into both the detail of accounting as it is practised within organisations and the manner in which human actors and objects of technology may combine to constitute networks within organisations.

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It has been suggested that, in order to maintain its relevance, critical research must develop a strong emphasis on empirical work rather than the conceptual emphasis that has typically characterized critical scholarship in management. A critical project of this nature is applicable in the information systems (IS) arena, which has a growing tradition of qualitative inquiry. Despite its relativist ontology, actor-network theory places a strong emphasis on empirical inquiry and this paper argues that actor-network theory, with its careful tracing and recording of heterogeneous networks, is well suited to the generation of detailed and contextual empirical knowledge about IS. The intention in this paper is to explore the relevance of IS research informed by actor-network theory in the pursuit of a broader critical research project as de ned in earlier work.

Purpose – The purpose of this paper is to explicate the role of institutional entrepreneurs who use accounting technology to accomplish change within a privatised telecommunications company. Design/methodology – The case study method is adopted. The authors draw on recent extension to institutional theory that gives greater emphasis to agency including concepts such as embeddedness, institutional entrepreneurs and institutional contradiction. Findings – As part of the consequences of new public management reforms, we illustrate how institutional entrepreneurs de-established an older state-run bureaucratic and engineering-based routine and replaced it with a business- and accounting-based routine. Eventually, new accounting routines were reproduced and taken for granted by telecommunications management and employees. Research Limitations/implications – As this study is limited to a single case study, no generalisation except to theory can be made. There are implications for privatisation of state sector organisations both locally and internationally. Originality/value – The paper makes a contribution to elaborating the role of institutional entrepreneurs as agents of change towards privatisation and how accounting was used as a technology of change.

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This paper will outline a research methodology informed by theorists who have contributed to actor network theory (ANT). Research informed from such a perspective recognises the constitutive role of accounting systems in the achievement of broader social goals. Latour, Knorr-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", ie. how "black boxes" are created or accepted (even if temporarily) within society. The second concerns the role of existing "black boxes" within society and organisations. Accounting systems not only promote a particular view of the activities of an organisation or a subunit, but in their very implementation and operation 'mobilise' other organisational members in a particular direction. The implications of such an interpretation are explored in the 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.