Actor–Network Theory and critical accounting research

Abstract

This chapter explores the critical possibilities of actor-network theory (ANT). ANT has informed accounting studies published in high-profile journals, such as Accounting, Accountability and Auditing, Accounting, Organizations and Society, Critical Perspectives on Accounting and Management Accounting Research. Nonetheless, commentators from sociology, management and accounting have asserted that ANT does not fulfil critical role. The relationship between academia and accounting practice is complex, generating much debate without any definitive conclusions. Concern has been expressed that critical research risks becoming obsessed with epistemological and ontological dilemmas, however. Recursivity emphasises that networks are constituted by, and constitutive of, heterogeneous assemblages of practices. Recursivity points to the flux and fragility of networks of association. Despite its popularity, ANT is not immune to criticism, even from other critical researchers. In nutshell, some critical researchers have stated that whilst ANT is a valuable framework for the empirical analysis of the organising process, it cannot provide critical account of organization.