LATOUR'S NETWORK THEORY AND ACCOUNTING RESEARCH: WHAT DO THEY HAVE IN COMMON?
LATOUR'S NETWORK THEORY AND ACCOUNTING RESEARCH: WHAT DO THEY HAVE IN COMMON?

Summary/Abstract: Departing from traditional approaches to literature, this article endeavors to establish a meaningful connection between Latour's Network Theory and accounting research. Employing qualitative research methods, the accounting literature has been subjected to analysis, yielding insightful outcomes. Results reveal that the sociology of translation is slowly being accepted by accounting researchers and acknowledged as a valuable methodology for gaining insights into accounting practices. Recent contributions to the scholarly discourse use the actor-network theory to explore topics related to corporate disclosure practices and the adoption of international standards. Accounting change has been portrayed as a translation process. Through this convergence, the realms of Latour's network theory and accounting research find resonance, offering a promising avenue for insightful explorations and nuanced understandings of accounting phenomena, thereby enhancing our holistic understanding of the discipline.

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