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This paper aims to discuss how Bruno Latour's version of actor‐network theory has influenced accounting research. It also seeks to show that Latour's writings contain unexplored potential that may inspire future accounting research.

The paper takes the form of a critical literature review and discussion.

Since the early 1990s, actor‐network theory, particularly the work of Bruno Latour, has inspired accounting researchers and led to a number of innovative studies of accounting phenomena. In particular, Latour's book, Science in Action, has been the primary source of inspiration for accounting research. This means that there is unexplored potential in Latour's more recent writings which may lead to further inspiration and research in the field of accounting.

The paper reviews only a few of the relatively large number of accounting papers that apply actor‐network theory. A different sample might have given a somewhat different picture. Furthermore, it focuses on the influence of Latour's work and refrains from discussing how the writings of Michel Callon, John Law or other thinkers within the actor‐network tradition are used in accounting research.

This is the first extensive review discussing the influence of Latour on accounting research that engages in a critical discussion of under‐explored potential in Latour's recent work.

The paper was intended to demonstrate the use and order of a combined lenses of two theories in IS research. It helps to understand how theories could be adopted in the order of methodological value. The way data are collected, organised and analysed is influenced and shaped by the order of use of the underpinning theories. The importance of the order is to create consistency, predictability, and uniformity of analysis, which have impact on the findings.

Review of literature, and teaching and supervision experiences were used in the approach.

The result of a combined use of both ST and ANT in the same study has been less than expected. The application of theories helps exhume findings. This makes the order‐of‐use of application of the theories significant. Some studies applied ST before ANT, and vice versa. There has never been a model or framework which defines the order‐of‐use of the theories. It could be argued that it depend on the nature and objectives of the study. This paper focuses on order‐of‐use of combined theories in information systems studies. No organisation has total power to determine what the choice(s) of an actor will be in a particular situation. Actor and structure by virtue of their interaction recursively produces and reproduces, on the one hand and on another, the actor and structure enable and at the same time there are constraints.

Both theories can be used as a way of thinking and speaking about the phenomena being studied and also, as a “lens” through which the data is viewed and interpreted.

Management, over time, takes a series of specific strategic actions. As strategic actions we define actions aimed at influencing how the actor is related to other actors. We propose that when a strategic action is committed affects the outcome of the action. An important reason for this is that strategic actions over time can be regarded as interdependent sequences of actions. Timing and sequences may be more or less – or is not at all – preplanned by an actor. In a network perspective a focal actor is dependent on other actors that commit strategic actions. This creates interdependencies that vary over time, which a focal actor influences in a proactive, interactive and/or reactive way. The timing of strategic actions is a general, quite complex and elusive phenomenon to be handled in practice and theory. Despite its importance, very little research has been published.

This article positions actor–-network theory (ANT) as a practice perspective and deploys it to explore the performative practices of internal consultancy teams as they implemented major programmatic change projects within a global telecommunication company. The change process required the creation of a “change network” that emerged as a boundary spanning and organising network as the consultants sought to implement and translate a highly structured change methodology and introduce new meta-routines within the organisation.

By combining the methodological datum of ANT to “follow the actors” (whatever form they take) with the guiding principle of practice theory to focus on practices rather than practitioners, the research explored the in-between temporal spaces of performative practices as they unfolded in relation to standardised routines, material artefacts and the tools and techniques of a systematic change methodology. By a method of “zooming out” and “zooming in” the research examined both the larger context of action and practice in which the change network emerged and the consultants' performative practices; but without falling into static macro–micro dualism, or a purely ethnographic “thick description” of practice. The research is based on interviews (25), participant observation and a review of the extensive documentation of the change methodology.

The findings indicate both how consultants' performative practices are embedded in the social and material arrangements of a change network, and why the intentional, expert or routine enactment of a highly standardised change methodology into practice is intrinsically problematic. Ultimately, the consultants could not rely on knowledge as a fixed, routine or pre-given empirical entity that predefined their actions. Instead, the consultants' performative practices unfolded in temporal spaces of in-betweenness as their actions and practices navigated shifting and multiple boundaries while confronting disparate and often irreconcilable ideas, choices and competing interests.

As an ANT practice perspective, the research blends mixed methods in an illustrative case study, so its findings are contextual, although the methodological rationale may be applicable to other contexts of practice.

The theoretical framing of the research contributes to repositioning ANT as practice theory perspective on change with a central focus on performative practice. The illustrative case demonstrates how a boundary spanning “change network” emerged and how it partly defined the temporal spaces of in-betweenness in which the consultants operated.

The research problem investigated in this paper addresses how love can intentionally be reflected in decision-making processes. The study is built on a theoretical and a practical foundation. The theoretical foundation comprises two parts with perspectives from theology and organizational theory. The practical foundation is derived from field research in the area of public administration and church leadership. Examples from field research indicate that trust and building of relationship will change adversarial behaviour into cooperative behaviour. Three network strategies are identified to make decision-making intentionally relational. The conceptual contribution is original, although the authors draw on existing insights from theology and public administration.

This paper seeks to understand kaizen in practice as it travels through time and space in the organisational setting.

A qualitative case study was carried out at a multinational company using mainly interviews for the data collection that were analysed from an actor-network theory (ANT) perspective.

This paper finds that the company deals with a series of paradoxes while managing the kaizen process. Efficiency and quality paradoxes are the basis for starting kaizen projects. Furthermore, intrinsic, and extrinsic motivation, emerge in these processes, and paradoxes relate to how spontaneous ideas emerge in a deliberated context of cost-saving objectives. The supply chain finance team coordinates kaizen projects with the collaboration of plant managers, promoting the paradox of autonomy and control. In addition, as kaizen mobilises and enrols the actors, some trials of strength emerge, showing actors who oppose the kaizen network and create competing networks that mutually exist in the firm.

This study presents valuable insights for professionals to successfully implement kaizen methodologies that take advantage of developing a network for problem-solving in organizations.

This study highlights the supply chain finance team's role in enrolling the actors within a network built by practitioners engaged in kaizen projects. Usually, engineers, quality, or manufacturing teams lead kaizen projects, and only occasionally, accounting and financial teams participate, including multidisciplinary teams.

This study demonstrates a practical use of Actor-Network Theory (ANT), showing methodological, predictive and unforeseen issues that emerged during the data collection and analysis phases and how they were addressed during the development of this research.

Based on the research of reapplication of a “tecnologia social” (TS) of entrepreneurial education, this article explores the author’s reflections on the adoption of ANT as a theoretical-methodological approach, highlighting the practical implications of a social material theory during fieldwork.

The adoption of ANT places the researcher in front of methodological issues not always foreseen in the research design. Four moments to a practical path through the engagement of ANT agency are highlighted: the network of actors, monitoring of actors, interpretation of data collected and writing results. These moments correspond to methodological issues that the authors faced during the practical journey of the research. At each moment, the challenge aroused is discussed and the methodological choice chosen to address the issue is presented.

The engagement with ANT has enormous potential in the study of management and organizations phenomenon, but its methodological implications in practice are still challenging. The authors seek to share this investigation and engagement in ANT so that other researchers have a reference and a starting point to employ and engage in this theoretical-methodological lens. Thus, it may be possible to anticipate certain difficulties in future research designs and to glimpse at potential developments and paths that the research may lead.

The purpose of this paper is to examine how the actions of the accounting profession, the state, universities, and academics have inhibited the development of South African accounting research.

A multiple history approach using traditional archival material and oral history is used.

Since the late nineteenth-century, a network of human and non-human actors has ensured that accounting education in South Africa retained a technical focus. By prescribing and detailing the accounting syllabuses required for university accreditation, the South African Institute of Chartered Accountants (SAICA) and its predecessors exercise direct control over accounting education. As a result, little appetite exists for a discipline based on academic enquiry or engagement with international scholars. While the SAICA claims to support accounting research, this support is conditional on its meeting the professional body’s particular view of scholarship.

The limitations associated with this research are that it focusses on one particular professional body in one jurisdiction. The South African situation provides a cautionary tale of how universities, particularly those in developing countries, should take care not to abdicate their responsibilities for the setting of syllabi or course content to professional bodies. Accounting academics, particularly those in a developing country currently experiencing major social, political, and economic problems, are in a prime position to engage in research that will benefit society as a whole.

Although actor network theory has been used in accounting research and in particular to explain accounting knowledge creation, the use of this particular theoretical lens to examine the construction of professional knowledge is limited. This study draws on Callon’s (1986) four moments to explain how various human actors including the accounting profession, the state, universities, and accounting academics, along with non-human actors such as accreditation, regulation, and transformation, have brought about South African academic disengagement with the discipline.