Purpose – The purpose of this paper is to use Actor Network Theory to explore the role of management accounting systems (MAS) in the construction of business strategy. Design/methodology/approach – The paper draws on findings from an ethnographic study of a UK‐based firm. Theoretical...

Purpose – This paper aims to present a detailed examination of the relationship and debate between realist understandings of HRM, on the one hand, and discourse‐based notions of HRM, on the other. The objective is to provide a basis for a possible debate between these, seemingly...

Purpose – The purpose of this paper is to use Actor Network Theory to explore the role of management accounting systems (MAS) in the construction of business strategy. Design/methodology/approach – The paper draws on findings from an ethnographic study of a UK-based firm. Theoretical...