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

Abstract

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The Information Risk in the Latest Crisis: A Driver or a Driven Factor for Global Financial Markets Equilibrium?

“…The above examination shows that ABC is the most talked about techniques introduced to practitioners in Australia. This is in line with the suggestions made by studies which examined the implementation of ABC in practice (Al-Omiri & Drury, 2007a;Alcouffe, Berland, & Levant, 2008;Alsaeed, 2005;Baird et al, 2007;Englund & Gerdin, 2008;Kallunki & Silvola, 2008;Major & Hopper, 2005). However, as Table 1 shows, there are a variety of other management accounting practices which have been addressed in the literature and introduced to Australian practitioners through professional journals, workshops and conferences in recent years.…”

Collective action in the implementation of a “greener” performance measurement system

“…Furthermore, there are already a larger number of earlier studies which has recently utilized ANT than collective action theory (e.g. Alcouffe et al, 2008;Hyvönen et al, 2008) , which could hence provide more novel interpretative insights to the study at hand. These viewpoints led us consider collective action theory to be better alternative for our purposes.…”

‘Vinyl never say die’: The re-incarnation, adoption and diffusion of retro-technologies

“…Another thing worth noting is that there will always be other competing innovations in circulation at any point in time. Only those that can gather the most allies and keep them in line win the race [29,49].…”