Path‐dependencies, constrained transformations and dynamic agency

2013

PurposeThe purpose of this paper is to discuss the compatibility of actor network theory (ANT) and new institutional sociology (NIS) in analysing a case study of accounting change.Design/methodology/approachThis is an interpretive case study.FindingsThe Finnish case city experienced several path‐dependent changes concerning performance measurement (PM), financial reporting and the adoption of enterprise resource planning system (ERP). New tools such as the ERP have a potential to transform the actors and to change the agency of the actors. Furthermore, the concepts drawing on both ANT and NIS can together enrich analyses of accounting changes.Research limitations/implicationsThe case analys…