Sociomateriality and the metaphysics of accounting information systems: Revisiting agential realism

IF 4.1 3区 管理学 Q2 BUSINESS International Journal of Accounting Information Systems Pub Date : 2023-06-01 DOI:10.1016/j.accinf.2023.100609
Ed Vosselman , Ivo De Loo
{"title":"Sociomateriality and the metaphysics of accounting information systems: Revisiting agential realism","authors":"Ed Vosselman ,&nbsp;Ivo De Loo","doi":"10.1016/j.accinf.2023.100609","DOIUrl":null,"url":null,"abstract":"<div><p>This paper is a response to Weber’s (2020) call for further debate on the (potential) contribution of agential realism for the understanding of the content and functioning of accounting information systems (AIS) (Weber, 2020). Contrary to Weber’s conclusions, we suggest that agential realism can make important contributions to AIS studies. In order to realize such contributions we have to acknowledge that agential realism is a metaphysical framework rather than a theory or epistemology. Its potential contributions should be set against the potential contributions stemming from the metaphysical framework that is dominant in AIS research: representationalism. In representationalism, for the purpose of creating a knowledge base for a distant ‘knower’ who acts on the basis of such knowledge, accounting information systems are assumed to represent or provide information about a reality that is ‘out there’. In agential realism, accounting is assumed to be performative in (re)configuring local and temporal boundaries between meaningful positions for humans and non-humans. Rather than putting the human subject (the knower) at the centre of the stage, an agential realist account of accounting foregrounds accounting practices in their interrelation with other practices. It acknowledges that accounting participates in the (re)configuring of a sociomaterial world.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":null,"pages":null},"PeriodicalIF":4.1000,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Accounting Information Systems","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1467089523000015","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS","Score":null,"Total":0}
引用次数: 0

Abstract

This paper is a response to Weber’s (2020) call for further debate on the (potential) contribution of agential realism for the understanding of the content and functioning of accounting information systems (AIS) (Weber, 2020). Contrary to Weber’s conclusions, we suggest that agential realism can make important contributions to AIS studies. In order to realize such contributions we have to acknowledge that agential realism is a metaphysical framework rather than a theory or epistemology. Its potential contributions should be set against the potential contributions stemming from the metaphysical framework that is dominant in AIS research: representationalism. In representationalism, for the purpose of creating a knowledge base for a distant ‘knower’ who acts on the basis of such knowledge, accounting information systems are assumed to represent or provide information about a reality that is ‘out there’. In agential realism, accounting is assumed to be performative in (re)configuring local and temporal boundaries between meaningful positions for humans and non-humans. Rather than putting the human subject (the knower) at the centre of the stage, an agential realist account of accounting foregrounds accounting practices in their interrelation with other practices. It acknowledges that accounting participates in the (re)configuring of a sociomaterial world.

查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
社会物质性与会计信息系统的形而上学:重新审视代理现实主义
本文是对韦伯(2020)呼吁进一步辩论代理现实主义对理解会计信息系统(AIS)的内容和功能的(潜在)贡献的回应(韦伯,2020)。与韦伯的结论相反,我们认为代理现实主义可以对AIS研究做出重要贡献。为了实现这些贡献,我们必须承认代理现实主义是一个形而上学的框架,而不是一个理论或认识论。它的潜在贡献应该与AIS研究中占主导地位的形而上学框架——具象主义——所产生的潜在贡献相比较。在具象主义中,为了为基于这些知识行事的遥远的“知情人”创建知识库,会计信息系统被假设代表或提供关于“存在”的现实的信息。在代理现实主义中,会计被认为是在(重新)配置人类和非人类有意义的位置之间的局部和时间边界方面的表现。代理现实主义的会计解释并没有把人类主体(知情者)放在舞台的中心,而是突出了会计实践与其他实践的相互关系。它承认会计参与了社会物质世界的(重新)配置。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
CiteScore
9.00
自引率
6.50%
发文量
23
期刊介绍: The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.
期刊最新文献
Bridging the gap in talent: A framework for interdisciplinary research on autism spectrum disorder persons in accounting and information systems A scoping review of ChatGPT research in accounting and finance Digital transformation voluntary disclosure: Insights from leading European companies Understanding cybersecurity breach contagion effects: The role of the loss heuristic and internal controls Internal control risk disclosure, media coverage and stock price crash risk: Evidence from China
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1