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...

In this paper, we propose an understanding of what personnel professionals consume when they “adopt” black‐box management initiatives (Scarbrough, 1995; Wilson, 1992). Second, we explore the way in which professional associations and, hence, institutional actors pursue their own professional...