Jul 2026· JURNAL AKUNTANSI EKONOMI dan MANAJEMEN BISNIS· Vol 6, pp. 1582-1590· 0 citations
Abstract
This study reviews the application of Actor–Network Theory (ANT) in accounting research published between 2023 and 2025, with the aim of enhancing understanding of accounting phenomena as socio technical practices. A systematic literature review (SLR) was conducted using the PICO (Population, Intervention, Comparison, Outcome) framework to define inclusion criteria and support thematic analysis. The final dataset consists of 33 peer-reviewed articles that were systematically collected and analyzed. The findings indicate a clear predominance of qualitative research methods, including case studies, ethnography, and discourse analysis. The reviewed studies emphasize the relational dynamics between human and non-human actors in accounting processes, illustrating how non-human elements such as information systems, technologies, and organizational infrastructures actively shape accounting practices, organizational tensions, and decision-making outcomes. This review contributes to the accounting literature by synthesizing recent ANT based studies and highlighting opportunities for future research, particularly through the integration of ANT with institutional theory and the use of mixed-method approaches to capture the complexity of contemporary accounting networks.
Social network analysis (SNA) offers an analytical toolkit for researching the relational structures that shape entrepreneurial processes. However, it remains comparatively underutilized in entrepreneurship research, and where it is applied, the methodological choices do not always match the demands of the field’s ow...
Hanna Frei, Victor Tiberius, Dominik K. Kanbach· Reviews of Management Scienc...· 0 citations
Purpose: This study reviews the evolution of management accounting, its theoretical foundations, contemporary practices, emerging technological influences, and future directions. It specifically examines how management accounting has transitioned from a traditional cost-control function to a strategic tool for organiza...
M. Bello, F. Ohiokha, Cyril Obomeile· FUDMA Journal of Accounting...· 0 citations
The purpose of this study is to examine the conceptual landscape of social impact measurement in social entrepreneurship research. Specifically, it aims to identify and clarify the major unresolved debates and ambiguities that hinder the development of standardized and effective measurement practices.
The au...
Mara Wenz, Pat Kraus· Social Enterprise Journal· 0 citations
Organisational behaviour (OB) is a multidisciplinary field that explains, predicts, and influences human behaviour within organisations. However, the specific contribution of different disciplines to analysing behaviour at the individual, group, and organisational system levels remains fragmented. This article employs...
W. Nugroho, Ririsma Sihombing· ARMADA : Jurnal Penelitian M...· 0 citations
Double materiality has rapidly emerged as a central construct in sustainability reporting under the EU Corporate Sustainability Reporting Directive (CSRD), yet the literature remains theoretically fragmented and descriptive. This study maps its theoretical foundations through a PRISMA‐guided systematic review combini...
Vincenzo Pacelli, Selen Ekinci· Business Strategy and the En...· 0 citations
Corporate social responsibility (CSR) and organizational performance (OP) have been closely intertwined concepts, attracting sustainable interest from businesses and academics over the past two decades. However, prior reviews often lacked insight into the evolving research trends in the literature on CSR-OP, as well as...
Hong-Jiang Pu, Qian Zhang· Humanities and Social Scienc...· 0 citations
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