Examining and explaining the effects of technical and human actors on the functions of the management accounting information system using actor network theory

Subject Areas : Management Accounting

Nemat Rostami Mazouei ¹ , F. Rahnamay Roodposhti ² , S. Mohammadreza Raeiszadeh ³ , Zahra Poorzamani ⁴

1 - PhD in Accounting, IAU, Sciences and Research Branch, Tehran, Iran
2 - Professor, Faculty Member, IAU, Sciences and Research Branch, Tehran.
3 - Assistant Professor, Faculty Member, IAU, Noor Branch, Iran
4 - Associate Professor, Faculty Member, IAU, Central Branch, Tehran, Iran

Received: 2018-01-25 Accepted : 2018-06-10 Published : 2019-06-22

Keywords: information, Accounting System, management accounting, actor network theory,

Abstract :

In the accounting study, it is necessary to identify the role of human and non-human factors in making the facts by accounting numbers, and it is assumed that accounting forms the activities and communications that are then reported. The main purpose of this research is to explain the role of technical and human actors in the functions of the management accounting system using the network theory of actors. The present study is a descriptive and correlational study. Data was gathered from a sample of 310 individuals from financial managers and accountants. To test the hypotheses, the structural equation modeling was performed using the Lisrel software. The results of the research show that technical and human actors play an important role in improving the functions of the management accounting system. Contrary to the traditional approach, these actors are viewed as actors who have the ability to influence and change the strategic decisions, and help us in looking for the resources of Long-term changes in the management accounting system and their role in the community around us. Hence, as accounting tasks, accountability and control patterns have been transformed and developed beyond the financial sector and by applying the concept of the actor network and the process of better interpretation, it is possible to observe the multifaceted nature of the relationship between different actors.

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