6533b830fe1ef96bd12972b4

RESEARCH PRODUCT

Path‐dependencies, constrained transformations and dynamic agency

subject

description

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 analysis suggests guidelines for using ANT and/or NIS in accounting studies.Practical implicationsUnderstanding accounting developments as an intentional and path‐dependent process affected and constrained by complex networks, pressures and actors should contribute to better management of accounting changes.Originality/valueBeing informed by both ANT and NIS improves our understanding of accounting change and stability, serendipity, practice variations, changes beyond the minimum required to satisfy external requirements, and of the continued use of some accounting tools despite their limited functionality. Furthermore, we introduce the concepts dynamic agency and constrained transformation for studies of accounting change.