This research is concerned with the diffusion of management accounting innovations viewed as a process of actor …-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we …

20th century. This framework simultaneously encompasses the dissemination of a new accounting practice, the …

grounded theory research in accounting”, a paper by Gurd. Design/methodology/approach – Like Gurd, the authors conducted a …

) critiqued their homogeneity and poor ability to enhance our understanding of accounting. Knowledge claims articulated, claims … had failed at explaining the determinants of accounting situations and practices. These two critiques called for … alternative cultural/diversity studies in accounting research, promoting new settings, theoretical frameworks, and methods. In …

Our paper addresses what the moral foundations of accounting are, regardless of capitalistic operations, as we are … seeking to trace a genealogy of accounting thinking disconnected from coincidence with Capitalism. We demonstrate that the … three monotheisms have bared the core of accounting. We purport to explicate how the three monotheisms (Judaism …