Abstract
The aim of sociomateriality is to study practices in organizations by showing how the material and the social mutually and constitutively shape each other (Orlikowski & Scott, 2008; Orlikowski, 2010; Leonardi, 2012). In this perspective, one concept is of particular interest when studying the role of management tools in the transformation of an organization’s activities: affordances. In a nutshell, any object offers affordances for action, which depend both on its materiality and on the actors’ perception of action. However, the concept of affordances has not spread far beyond the field of information and technology studies, and its interpretative scope is still open to discussion for studying the role of objects in organizations. The aim of this chapter, therefore, is to examine the definition of the concept as well as its potential use and benefit to the field of management control.
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