Management Accounting Ontology in the Context of Postmodernity (Performativity, Actant-Network and Applications)

Subject Areas : Management Accounting

feriydoon Rahnamay Roodposhti ¹ (استاد و عضو هیت علمی دانشگاه آزاد اسلامی واحد علوم و تحقیقات)
Babak Nejad Toolami ² (دانشجوی دکتری تخصصی حسابداری دانشگاه آزاد اسلامی واحد علوم و تحقیقات)

Received: 2015-06-20 Accepted : 2015-09-23 Published : 2016-08-05

Keywords: Functionalism, Performativity, Actant-Network Theory, Virtualism, Postmodernity, Management Accounting Ontology,

Abstract :

In the functionalism paradigm, management accounting is as a neutral instrument and symbolic device addressing fair representation and ontology derived from such a paradigm is the separation of facts from accounting practices. In the new paradigms originated from postmodernity, we achieve a performative approach under which accounting accepts the roles of making territory, mediatory, judgment and making up mind for the audience by creating cognitive boundaries that make room for social practices in economic and financial theory. In this regard, based on actant-network theory, management accounting is an actant in interaction with other actants in interconnected networks of individuals, organizations and markets that can cause changes in other actants and creative performativity can be a field for penetration and intervention, so political calculations can become manifest to persuasive arguments in management accounting ontology. In this paper, regarding a research based on philosophical, sociological and economic analysis, management accounting ontology is addressed emphasizing on performativity and actant-network theory and its three applications in the field of social responsibility, professionalism and accountability are also mentioned. The results show that Management accounting finds identity in network intelligent processes and in real networks cannot ignore the major role of virtual and position inevitable elements of “power and ideology”.

References:

*      احمدی، بابک (1377) مدرنیته و اندیشه انتقادی. نشرمرکز، 207-254

*      احمدی، بابک (1378) ساختار و تاویل متن. نشرمرکز، 680- 708

*      رهنمای رودپشتی، فریدون، بنی مهد، بهمن و میرسعیدی، سید جعفر (1393)، مدرنیته و حسابداری مدیریت، فصلنامه علمی پژوهشی دانش حسابداری و حسابرسی مدیریت، سال سوم، شماره 12، 1-12

*      نوذری، حسینعلی (1379) صورتبندی مدرنیته و پست‌مدرنیته. انتشارات نقش جهان، 246- 255

 

*      Briers, M. and Chua, W. F.) 2001 The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity-based costing. Accounting, Organizations and Society, 26, 237-269

*      Callon, M.)1986 Some elements in a sociology of translation. Power, Action and Belief.London: Routledge & Kegan paul, 196-233

*      Callon, M. (1999) Actor-network theory- the market test. Actor Network Theory and After.Oxford: Blackwell publishers, 181-195

*      Callon, M. (2005) Why virtualism paves the way to political impotence. The Laws of the Markets.economic sociology,6(2), 3-20

*      Callon, M. (2007) What does it mean to say that economics is performative? Do Economists Make Markets? On the Performativity of Economics.Princeton: Princeton university press, 311-357

*      Callon, M., Lascoumes, P., and Barthe, Y. (2011) Acting in a Uncertain World. Cambridge: MIT press.

*      Christensen, M. and Skaerbaek, P. (2007) Framing and overflow of public sector accountability innovations. Accounting, Auditing and Accountability Journal, 20(1), 101-132.

*      Chua, W. F. (2011) In research of successful research. The European Accounting Review, 20(1), 27-39

*      Cushen, j. (2013) Financialization in the workplace: hegemonic narratives, performative interventions and the agency knowledge worker. Accounting, Organizations and Society, 38(4), 314-331

*      Czarniawska, B. (2009) Commentary: sts meets mos. Organization, 16(1), 155-160.

*      Czarniawska, B. (2011)Performativity in place of responsibility?. Journal of Organizational Change Management, 24(6), 823-829.

*      Fine, B. (2003) Callonistics: A disentanglement. Economy and Society, 32(3), 478-484

*      Fine, B. (2005) From actor network theory to political economy. Capitalism Nature Socialism, 16(1), 91-108

*      Keevers, L., Treleaven, L., Sykes, C., and Darcy, M. (2012) Made to measure: taming practices with results-based accountiability. Organization Studies, 33(1), 97-120

*      Latour, B. (2005) Reassembling the social.an introduction to Actor- network theory. Oxford: Oxford University Press

*      Law, J. (1999) After ANT: complexity, naming and topology. Actor-network theory and after. Oxford: Blacwell Publishers,1-14

*      Lowe, A. (2004) Postsocial relations. Accounting, Auditing and Accountability Journal, 17(4), 604-628

*      Milerr, D. (1998)A theory of virtualism: A new political economy. Oxford: Berg,187-215

*      Milerr, D. (2005) Reply to Michael callon. Economic Sociology, 6(3),2-13

*      Milerr, D. and power, M. (2013) Accounting, organizing and economizing: connecting and organizational theory. Academy of Management Annals, 7(1),555-603

*      Pipan, T. (2010) How to construct an actor-network: management accounting from idea to practice. Critical Perspectives on Accounting, 21, 243-251

*      Roberts, J. And Wilson, N. (2012) Against economic (mis)conceptions of the individual: constructing financial agency in the credit crisis. Culture and Organization, 18(2),91-105

*      Santos, A. C. and Rodrigues, J. (2009) Economics as social engineering? Questioning and the performativity thesis. Cambridge Journal of Economics, 33(5),985-1000

*      Vosselman, E. (2014) The performativity thesis and its critics: Towards a relational ontology of management accounting. Accounting and Business Research, 44(2), 181-230

*      White house, l. (2002) corporate social responsibility, corporate citizenship and the global compact. University of hall, uk