Accounting information systems as knowledge-objects: some effects of objectualization

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 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.

Has Management Accounting Research been critical?

“…Other studies reveal how accounting systems are products of mediation and translation. For example, casemix systems in a hospital appeared to be black-boxed systems ready for implementation but had to be modified to enrol support and became an actant that constructed a particular view of an organisation (Lowe, 2001); accounting in dynamic and complex business networks proved schizophrenic, producing shifting behaviours and notions of order within a short time which created instability not stability, and emergent and unintended rather than planned change (Thrane, 2007); accounting and calculative practices in a private equity value chain reflected dispersed, preordained beliefs and understandings, and appropriate means and ends rather than conventional methods prescribed in accounting texts (Nama and Lowe, 2014); and strategy was maintained by managing tensions and dialectical relationships between functional areas with conflicting goals and logics -although accountants were sometimes the custodians of the budgetary system, other functions acted as corporate policemen (Seal and Mattimoe, 2014).…”

De performativiteit van accounting in de gezondheidszorg

“…In de zienswijze van ANT is technologie immers onlosmakelijk verweven met onze samenleving. Technologie, zoals MAC, zet mensen aan tot acties en andersom zullen menselijke actoren deze technische actoren zoveel mogelijk naar hun hand zetten voor eigen gebruik (Lowe 2001a;Lowe 2001b).…”

Mature use of casemix — are we there yet?

“…24 Casemix information systems were implemented as a tool to assist in providing data for the purpose of contracting between hospitals and their Regional Health Authority. Lowe 25,26 used a sociology of science (actor network theory) paradigm to describe the impact of the casemix information system on the behaviours of individuals at the organisational level within a large public hospital. Lowe,26 in his assessment of the impact of casemix, reported that, due to the complexity of DRG technology, clinicians who were unhappy with the output of the systems and the way these were used could do very little to challenge the systems (which is likened to a "black box").…”