Journal
ACCOUNTING ORGANIZATIONS AND SOCIETY
Volume 26, Issue 3, Pages 237-269Publisher
PERGAMON-ELSEVIER SCIENCE LTD
DOI: 10.1016/S0361-3682(00)00029-5
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This field study seeks to illustrate how an organisation's accounting system can be changed by a heterogeneous actor-network of local and global actors and actants. In particular, it focusses on the role of boundary that were able to stabilise and mediate diverse interests. Five types of boundary objects were identified - data repositories, visionary objects ideal type objects, coincident boundaries and standardized protocols. Here, accounting change was anti-heroic - the effort of many as opposed to a powerful few had to be corralled. Also, change was cyclical, as new accounting technologies were adopted on faith, made to 'work/succeed' temporarily, and then abandoned. (C) 2001 Elsevier Science Ltd. All rights reserved.
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