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1 – 5 of 5Helene Cherrier, Meltem Türe and Nil Özçağlar-Toulouse
Based on Latour’s view that humans and non-humans swap properties, this paper explores whether objects embody similar properties as human beings and whether these properties per se…
Abstract
Purpose
Based on Latour’s view that humans and non-humans swap properties, this paper explores whether objects embody similar properties as human beings and whether these properties per se orient dispossession practices.
Methodology/approach
This study adopts Latour’s pragmatogonies as a theoretical perspective to explore the complex interplay between humans and non-humans in the context of dispossession. Thirty-two in-depth interviews focus on the object itself (its characteristics, qualities, and capacities in association with its endo and exo relations) to understand how objects act on dispossession.
Findings
The results depict objects as consisting of various material elements and possessing symmetrical properties as humans to facilitate, hinder, and channel dispossession. Objects emerge as having genealogies, undergoing physical changes, adapting to misfortunes, and having citizenship duties.
Research Limitations/implications
Our analyses reveal a complex network of people and things; all acting in the course of dispossession. We call for further research on object–subject networks/assemblages as dynamic and co-productive. We suggest that research focus should be on what objects might become or how they connect and evolve as they deteriorate, shift, and renew in interaction with their environment.
Originality/value of paper
Our study challenges the dichotomy between material objects and human beings. We underline that objects are not ephemeral and transient but they are moving and circulating as they deteriorate, transform, enact new roles, and construct evolving identities.
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The purpose of this paper is to analyse the accounting research project concerned with accounting narrative obfuscation, focusing on the translation of the concept of readability…
Abstract
Purpose
The purpose of this paper is to analyse the accounting research project concerned with accounting narrative obfuscation, focusing on the translation of the concept of readability from educational psychology via an earlier literature concerned with the readability of accounting narratives per se.
Design/methodology/approach
This paper uses actor-network theory and examines, in particular, the need for a network to accommodate the interests of its actors and the consequent risk of failure.
Findings
The analysis shows that the project is failing because the network seeking to support it is failing, and failing because of its inability to adapt sufficiently to accommodate the interests of its constituents. This failure is contrasted with the earlier concern with readability per se, which did see a successful reconfiguration of actors’ interests.
Research limitations/implications
The puzzle of the maladjustment of the network concerned with obfuscation is examined and it is suggested that it is a consequence of interests prevailing in the wider academic research network within which the relevant human actors are embedded.
Social implications
The reasons for the failure of the project are bound up in the wider circumstances of the contemporary accounting research community and may affect scholars’ capacity to pursue knowledge effectively.
Originality/value
This paper contributes to a modest stream of actor–network analysis directed at accounting research itself.
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Sue Smith, Mary Rose and Ellie Hamilton
The purpose of this paper is to tell the story of the evolution of knowledge exchange (KE) activity within a department in a university in the north west of England and to…
Abstract
Purpose
The purpose of this paper is to tell the story of the evolution of knowledge exchange (KE) activity within a department in a university in the north west of England and to understand this activity through the lens of actor‐network theory.
Design/methodology/approach
Applying the sociology of translation to one qualitative interview shows how different actors were enrolled and mobilized into a KE actor‐network. The process of translation consists of four stages, problematisation, enrolment, interessement and mobilisation of allies which have been applied to the data to tell the story of the KE actor‐network. This is a cross‐disciplinary approach using a theoretical framework from sociology and applying it to a management/organizational context.
Findings
This framework brings fresh ways of looking at the importance of KE networks within universities. Although limited to one interview, the methodology allows for an in‐depth reading of the data and shows how resilient and flexible this actor‐network is to withstand and respond appropriately to shifts in policy and subsequent provisions for small‐ and medium‐sized enterprise business support.
Originality/value
Building from one case, the paper concludes that this account adds to an historical understanding of how universities become involved with KE activities. The inclusion of non‐human actors allows for a deeper understanding of the actor‐network and shows the importance of actors such as White Papers, pots of funding and physical buildings to the role of KE within higher education.
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Vassili Joannidès and Nicolas Berland
The purpose of this paper is to contribute to the sociology‐of‐science type of accounting literature, addressing how accounting knowledge is established, advanced and extended.
Abstract
Purpose
The purpose of this paper is to contribute to the sociology‐of‐science type of accounting literature, addressing how accounting knowledge is established, advanced and extended.
Design/methodology/approach
The research question is answered through the example of research into linkages between accounting and religion. Adopting an actor‐network theory (ANT) approach, the paper follows the actors involved in the construction of accounting as an academic discipline through the controversies in which they engage to develop knowledge.
Findings
The paper reveals that accounting knowledge is established, advanced and developed through the ongoing mobilisation of nonhumans (journals) who can enrol other humans and nonhumans. It shows that knowledge advancement, establishment and development is more contingent on network breadth than on research paradigms, which appear as side‐effects of positioning vis‐à‐vis a community.
Originality/value
The originality of this paper is twofold. First, ANT is applied to accounting knowledge, whereas the accounting literature applies it to the spread of management accounting ideas, methods and practices. Second, an original methodology for data collection is developed by inviting authors from the network to give a reflexive account of their writings at the time they joined the network. Well diffused in sociology and philosophy, such an approach is, albeit, original in accounting research.
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Daniel Sage, Andrew Dainty and Naomi Brookes
The purpose of this paper is to question why current thinking towards project complexity ignores the role of objects in achieving social order and transformation. An alternative…
Abstract
Purpose
The purpose of this paper is to question why current thinking towards project complexity ignores the role of objects in achieving social order and transformation. An alternative, but complementary, approach to address project complexities, drawing upon actor‐network theory (ANT), is offered to redress this concern.
Design/methodology/approach
Current thinking towards project complexity is briefly reviewed in the first section to illustrate the reasons why nonhumans are downplayed. An historical case study, the Skye road bridge project, is mobilized to explain, and develop, an ANT perspective on project complexities, and responses to such complexities.
Findings
ANT develops accounts of project complexity by highlighting the role of nonhumans in influencing how practitioners register, respond and stabilize project complexities. Front‐end planning and stakeholder analysis is shown to be only one narrow element of four moments through which actors apprehend and stabilize project complexities.
Research limitations/implications
The empirical case study is developed to suggest some significant ways in which ANT could contribute, and complement, extant theories of project complexity. Alternative approaches to socio‐materiality are noted and may yield other important insights.
Originality/value
The paper positions ANT to offer a novel theory of project complexity. It is intended to be primarily of use to project management researchers, and theoretically informed practitioners, who are interested in developing fresh insights into notions of project complexities (unintended consequences, emergence and unpredictability).
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