Over the last decades, contributions in Management Accounting have focused at the forms of controls that are suited in situations of strategic alliances with suppli-ers, investigating the role of accounting tools, such as Accounting Information Sys-tem (AIS), in supplier selection. We investigate the performative role of AIS in se-lecting suppliers. More specifically, we interpret AIS not just as an accounting tool, which explains reality but as an actor who contributes to create reality, per-forming it. Drawing on Actor Network Theory (ANT) as a proper method theory, we study the dynamics among actors (human and non-human) directly involved and their interactions. In doing so, we carry out a longitudinal case-study at a man-ufacturing firm located in the south of Italy, where we examine the performative role of the AIS in supplier selection from 2012 up to 2014. ANT lens provides a better understanding of role played by AIS in selecting suppliers by mobilising all actors enrolled in the selection process.

The performativity of Accounting Information System in interfirm relationships

RIZZA, CARMELA;Ruggeri D.
2016

Abstract

Over the last decades, contributions in Management Accounting have focused at the forms of controls that are suited in situations of strategic alliances with suppli-ers, investigating the role of accounting tools, such as Accounting Information Sys-tem (AIS), in supplier selection. We investigate the performative role of AIS in se-lecting suppliers. More specifically, we interpret AIS not just as an accounting tool, which explains reality but as an actor who contributes to create reality, per-forming it. Drawing on Actor Network Theory (ANT) as a proper method theory, we study the dynamics among actors (human and non-human) directly involved and their interactions. In doing so, we carry out a longitudinal case-study at a man-ufacturing firm located in the south of Italy, where we examine the performative role of the AIS in supplier selection from 2012 up to 2014. ANT lens provides a better understanding of role played by AIS in selecting suppliers by mobilising all actors enrolled in the selection process.
performativity; accounting information system; supplier selection
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/20.500.11769/254310
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