Actor networks in specialized accounting inspection: an analysis in the light of the Actor-Network Theory

IF 0.7 4区 管理学 Q4 BUSINESS
Eduardo Vinícius Bassi Murro, I. Beuren
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引用次数: 2

Abstract

Purpose – This study investigated the configuration of human and non-human actor networks that are formed in the process of specialized accounting inspection from the Actor-Network Theory perspective. Design/methodology/approach – The population of the survey comprised 593 accounting experts registered in Expert Associations from the Brazilian states of Minas Gerais, Parana, Rio de Janeiro, Rio Grande do Sul and Sao Paulo, and the sample is made up of 102 valid questionnaires. Five judges and five accounting experts from Curitiba (state of Parana) were also interviewed. Through Structural Equation Modeling, the translation process indicated statistical significance, except in the relationship between human accounting actors, nonhuman actors and problematization. Findings – Based on this research, we concluded that the establishment of networks in the field of specialized accounting inspection depends on numerous translations between agents, since they have an impact on the performance of activities and the stabilization of relationships. The quality of the expert report and technical report and the competence of accounting experts were pointed out as performance indicators. Accounting experts and accounting experts assistant’s experience, the period of experience and the relationship with judges were identified as drivers of stable and lasting relationships between specialized accounting inspection actors. Originality/value – The study is relevant given the lack of research involving the Actor-Network Theory and accounting, particularly Accounting Inspection, both nationally and internationally. Therefore, contribute to investigate how the actors interact, create and modify relationships, through the perception of accountants and judges.
专业会计检验中的行为人网络:基于行为人网络理论的分析
目的:本研究从行动者网络理论的角度,考察会计专业检查过程中形成的人与非人行动者网络的配置。设计/方法/方法-调查对象包括593名在巴西米纳斯吉拉斯州、巴拉那州、巴西里约热内卢州、巴西南格兰德州和圣保罗州的专家协会注册的会计专家,样本由102份有效问卷组成。来自库里蒂巴(巴拉那州)的五名法官和五名会计专家也接受了采访。通过结构方程建模,除了人类会计行为者、非人类会计行为者与问题化之间的关系外,翻译过程具有统计学显著性。研究结果-基于这项研究,我们得出结论,在专业会计检查领域建立网络取决于代理人之间的大量翻译,因为它们对活动的表现和关系的稳定有影响。将专家报告和技术报告的质量以及会计专家的能力作为绩效指标。会计专家和会计专家助理的经验、经验期限和与法官的关系被确定为专业会计检查行为者之间稳定持久关系的驱动因素。原创性/价值-鉴于国内外缺乏涉及行动者网络理论和会计,特别是会计检验的研究,该研究是相关的。因此,通过会计和法官的感知,有助于调查参与者如何互动,创建和修改关系。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
2.10
自引率
9.10%
发文量
16
审稿时长
50 weeks
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