Abstract
Purpose – This study investigated the configuration of human and non-human actor networks that are formed in the process of specialized accounting inspection from the Actor-Network Theory perspective. Design/methodology/approach – The population of the survey comprised 593 accounting experts registered in Expert Associations from the Brazilian states of Minas Gerais, Parana, Rio de Janeiro, Rio Grande do Sul and Sao Paulo, and the sample is made up of 102 valid questionnaires. Five judges and five accounting experts from Curitiba (state of Parana) were also interviewed. Through Structural Equation Modeling, the translation process indicated statistical significance, except in the relationship between human accounting actors, nonhuman actors and problematization. Findings – Based on this research, we concluded that the establishment of networks in the field of specialized accounting inspection depends on numerous translations between agents, since they have an impact on the performance of activities and the stabilization of relationships. The quality of the expert report and technical report and the competence of accounting experts were pointed out as performance indicators. Accounting experts and accounting experts assistant’s experience, the period of experience and the relationship with judges were identified as drivers of stable and lasting relationships between specialized accounting inspection actors. Originality/value – The study is relevant given the lack of research involving the Actor-Network Theory and accounting, particularly Accounting Inspection, both nationally and internationally. Therefore, contribute to investigate how the actors interact, create and modify relationships, through the perception of accountants and judges.
Highlights
Specialized accounting inspection is made up of numerous factors that need to be considered if it is to be properly carried out
Based on the argument that relationships formed between human and non-human actors in the field of inspection activities interfere in activities performed by accounting professionals, this research is guided by the following question: What is the configuration of the networks of human and non-human actors that are formed in the process of specialized accounting inspection from the perspective of the Actor-Network Theory? the goal of this study is to identify the configuration of the networks of human and non-human actors that are formed in the process of specialized accounting inspection from the perspective of the Actor-Network Theory
The objective of this research was to identify the configuration of the networks of human and non-human actors that are formed in the process of specialized accounting inspection from the perspective of the Actor-Network Theory
Summary
Specialized accounting inspection is made up of numerous factors that need to be considered if it is to be properly carried out. Inspection activities are driven by interactions between the parties involved, such as judges, lawyers, related parties and the accounting expert (Santos, Cunha, Tanquella, & Valentim, 2013). The role of each actor within relationships in the field of inspection, of accounting experts, reports prepared and of the judicial sphere all provide and limit the quality of specialized accounting inspection services (Ferreira, Miranda, Meira, & Santos, 2012). Stable and trusting relationships between professionals involved in the field of inspection ease the solution of processes, when supported by quality inspection reports. Unstable and unsuccessful interactions between reports, accounting experts, lawyers and judges can result in inconsistent decisions and affect the completion of the process (Nogueira, 2006)
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