{"title":"Sociomateriality and the metaphysics of accounting information systems: Revisiting agential realism","authors":"Ed Vosselman , 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":"49 ","pages":"Article 100609"},"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.
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.