Understanding Accounting Phenomena through Actor–Network Theory: A Review of Studies Published Between 2023 and 2025: English

Rissa Nadiah Afifah Sembiring; Sambas Ade Kesuma; Iskandar Muda; Firman Syarif

doi:10.55606/jaemb.v6i2.10448

Authors

Rissa Nadiah Afifah Sembiring Universitas Sumatra Utara
Sambas Ade Kesuma Universitas Sumatra Utara
Iskandar Muda Universitas Sumatra Utara
Firman Syarif Universitas Sumatra Utara

DOI:

https://doi.org/10.55606/jaemb.v6i2.10448

Keywords:

Actor-Network Theory, ANT, SLR, Non-Human, Accounting, Technology

Abstract

This study reviews the application of Actor–Network Theory (ANT) in accounting research published between 2023 and 2025, with the aim of enhancing understanding of accounting phenomena as socio technical practices. A systematic literature review (SLR) was conducted using the PICO (Population, Intervention, Comparison, Outcome) framework to define inclusion criteria and support thematic analysis. The final dataset consists of 33 peer-reviewed articles that were systematically collected and analyzed. The findings indicate a clear predominance of qualitative research methods, including case studies, ethnography, and discourse analysis. The reviewed studies emphasize the relational dynamics between human and non-human actors in accounting processes, illustrating how non-human elements such as information systems, technologies, and organizational infrastructures actively shape accounting practices, organizational tensions, and decision-making outcomes. This review contributes to the accounting literature by synthesizing recent ANT based studies and highlighting opportunities for future research, particularly through the integration of ANT with institutional theory and the use of mixed-method approaches to capture the complexity of contemporary accounting networks.

References

[1] L. N. Justesen and J. Mouritsen, “Effects of actor–network theory in accounting research,” Accounting, Auditing & Accountability Journal, vol. 24, no. 2, pp. 161–193, 2011, doi: 10.1108/09513571111100672.

[2] B. Latour, Reassembling the Social: An Introduction to Actor-Network Theory. Oxford, UK: Oxford Univ. Press, 2005..

[3] G. Burrell and G. Morgan, Sociological Paradigms and Organisational Analysis: Elements of the Sociology of Corporate Life. London, UK: Heinemann, 1979.

[4] B. Czarniawska, “On time, space, and action nets,” Organization, vol. 11, no. 6, pp. 773–791, 2004.

[5] V. Braun and V. Clarke, “Using thematic analysis in psychology,” Qualitative Research in Psychology, vol. 3, no. 2, pp. 77–101, 2006, doi: 10.1191/1478088706qp063oa.

[6] N. King, “Using templates in the thematic analysis of text,” in Essential Guide to Qualitative Methods in Organizational Research, C. Cassell and G. Symon, Eds. London, UK: Sage, 2004, pp. 256–270.

[7] G. Andersson, M. P. J. Lynch, F. R. Johansen, M. J. Fineide, and D. Martin, “Exploring perceptions of Lean in the public sector,” Public Money & Management, 2023, doi: 10.1080/09540962.2020.1847454.

[8] S. Alcouffe, N. Berland, and Y. Levant, “Actor networks and the diffusion of management accounting innovations: A comparative study,” Management Accounting Research, vol. 19, no. 1, pp. 1–17, 2008, doi: 10.1016/j.mar.2007.04.001.

[9] C. B. Capaverde, L. Fogaça, and É. Henriqson, “Actor-network theory for safety science: Reassembling social and technical elements,” RAE–Revista de Administração de Empresas, 2023, doi: 10.1590/S0034-759020230302x.

[10] A. Caria and D. Gomes, “Why global accounting standards diffuse? An analysis from the lenses of actor–network theory,” European Accounting Review, vol. 33, no. 1, pp. 335–365, 2024, doi: 10.1080/09638180.2022.2085757.

[11] Z. Chu, X. Li, C. Bian, and J. Yang, “An actor-network theory analysis and modelling of carbon reduction policy coordination in China: A collaborative environmental governance perspective,” Journal of Cleaner Production, 2024, doi: 10.1016/j.jclepro.2024.140966.

[12] L. Condé and C. Münch, “Resilient by design: Exploring the social abilities and actor-network roles of artificial intelligence in supply chain management,” Journal of Business Logistics, 2025, doi: 10.1111/jbl.70032.

[13] V.-I. de La Ville, A. Lefebvre, and A. Prothero, “The shaping of marketplace moral sentiments: Field-level dynamics and interaction ritual chains,” Journal of Business Research, 2024, doi: 10.1016/j.jbusres.2024.114810.

[14] G. Esposito, A. Terlizzi, J. Desdemoustier, F. Pichault, and N. Crutzen, “Smart city development as public entrepreneurship: An in-depth case study of mayoral action based on actor-network theory,” International Journal of Public Administration, 2025, doi: 10.1080/01900692.2024.2329672.

[15] R. George et al., “On the path to decolonizing health care services: The role of marketing,” Journal of Marketing, 2024, doi: 10.1177/00222429231209925.

[16] O. Georgiou, “The politics of prudence in accounting standards,” Accounting, Organizations and Society, 2024, doi: 10.1016/j.aos.2024.101571.

[17] L. Guo, “Reexamining intercultural competence in Mainland China through actor–network theory,” Journal of Intercultural Commu-nication, vol. 25, no. 3, 2025, doi: 10.36923/jicc.v25i3.1194.

[18] S. Glover and J. Hartz-Karp, “Sustainability in the making: Enduring commitment to socio-ecological change through an actor–network lens,” Scandinavian Journal of Management, 2025, doi: 10.1016/j.scaman.2025.101350.

[19] T. S. Haga, J. E. Ravn, O. Imaz Alias, and D. J. Greenwood, “Merging worklife organizational innovation and educational pro-grams,” Systemic Practice and Action Research, 2024, doi: 10.1007/s11213-024-09701-2.

[20] T. Iyamu and R. A. Ibitomi, “A model for supporting information technology solutions selection and evaluation in a Nigerian bank,” Journal of Logistics, Informatics and Service Science, 2024, doi: 10.33168/JLISS.2024.0421.

[21] T. Jääskeläinen, “Purification as a tactic of marginalisation in business–community relations,” Organization, 2024, doi: 10.1177/13505084231180478.

[22] A. Johnnie and T. Iyamu, “The unknown dynamism in the adoption of the incident command system,” Issues in Information Systems, 2023, doi: 10.48009/4_iis_2023_118.

[23] K. C. Madsen, M. Knudsen, and J. S. Pedersen, “The translation of lean management,” Public Money & Management, 2024, doi: 10.1080/09540962.2022.2111884.

[24 J. McArthur, S. Dunne, and S. B. Ivory, “Architectural design and managerial control,” Organization, 2025, doi: 10.1177/13505084241241489.

[25] H. Mendonca and T. Iyamu, “Improving the justice system services in Namibian rural communities through mobile technology,” Issues in Information Systems, 2024, doi: 10.48009/4_iis_2024_102.

[26] C. Milano, M. Novelli, and J. M. Cheer, “Rethinking the space of tourism,” Journal of Sustainable Tourism, 2023, doi: 10.1080/09669582.2022.2091141.

[27] N. Mlambo and T. Iyamu, “Conceptualising the use of detective analytics underpinned by actor-network theory,” Issues in Information Systems, 2024, doi: 10.48009/4_iis_2024_107.

[28] J. Moolman and C. C. Shuttleworth, “Qualitatively pre-testing a tailored financial literacy measurement instrument,” Journal of Risk and Financial Management, vol. 18, no. 6, 2025, doi: 10.3390/jrfm18060317.

[29] E. Ngissah, C. Leeuwis, K. Cieslik, and C. Freeman, “Uberisation of mechanisation,” NJAS: Impact in Agricultural and Life Sciences, 2025, doi: 10.1080/27685241.2025.2531122.

[30] M. G. Nocentini, “Beyond coordination,” Cities, 2025, doi: 10.1016/j.cities.2025.106287.

[31] E. Priori de Deus et al., “Tensions in coopetition between gypsy and non-gypsy breweries,” Brazilian Administration Review, 2024, doi: 10.1590/1807-7692bar2024230101.

[32] Ú. Quinn, P. McCusker, and P. Gallagher, “Social enterprise development in Ireland,” Journal of Business and Socio-Economic Development, 2025, doi: 10.1108/JBSED-06-2024-0061.

[33] H. Samarghandi, D. Askarany, and B. Banitalebi Dehkordi, “A hybrid method to predict human action actors in accounting infor-mation system,” Journal of Risk and Financial Management, 2023, doi: 10.3390/jrfm16010037.

[34] A. Schneider-Kamp, P. Franco, D. Bajde, and M. Ø. Nøjgaard, “(Dis)entangling actor-network theory and assemblage theory,” Journal of Marketing Management, 2024, doi: 10.1080/0267257X.2024.2426191.