ABSTRACT
In this chapter we explore the critical possibilities of actor–network theory (ANT). 1 ANT has informed accounting studies published in high-profile journals, such as Accounting, Accountability and Auditing, Accounting, Organizations and Society, Critical Perspectives on Accounting and Management Accounting Research. These journals share a common genesis: a desire to give voice to methodologies and methods that challenge mainstream approaches to research and problematise our understandings of the status quo – or how we have normalised the functioning of society, organisations and individuals (Roslender and Dillard, 2003). As such, ANT has been positioned as a critical counterpoint to mainstream theorisations of accounting practice.
