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

Murro, Eduardo Vinícius Bassi; Beuren, Ilse Maria

doi:10.7819/rbgn.v18i62.2743

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Article • Rev. bras. gest. neg. 18 (62) • Dec 2016 • https://doi.org/10.7819/rbgn.v18i62.2743 copy

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

Authorship SCIMAGO INSTITUTIONS RANKINGS

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, Paraná, Rio de Janeiro, Rio Grande do Sul and São Paulo, and the sample is made up of 102 valid questionnaires. Five judges and five accounting experts from Curitiba (state of Paraná) were also interviewed. Through Structural Equation Modeling, the translation process indicated statistical significance, except in the relationship between human accounting actors, non-human 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.

Keywords:
Actor-Network Theory; specialized accounting inspection; human actors; non-human actors; translation

Concepts	Description
1 Actor	Any entity capable of generating effect or leaving traces, represented by humans and, through semiotics, by non-human (Latour, 2001Latour, B. (2001). A esperança de pandora: Ensaios sobre a realidade dos estudos científicos. São Paulo: Edusp.). Law (1992Law, J. (1992). Notes on the theory of the actor-network: Ordering, strategy, and heterogeneity. Systems Practice, 5(4), 379-393., p. 380) suggests that “society, organizations, agents and machines are all effects generated in networks of various materials.”
1.1 Actor-Network	“A network with a particular pattern of heterogeneous and distinct relationships, or an effect caused by certain network.” (Law, 1992Law, J. (1992). Notes on the theory of the actor-network: Ordering, strategy, and heterogeneity. Systems Practice, 5(4), 379-393., p. 5).
1.2 Black box	Set of stable alliances around a single actant (Latour, 1988Latour, B. (1988). The pasteurization of France. Cambridge, Mass: Harvard University Press.).
1.3 Spokesmen	Seen as representative of the actants, the spokesman is tasked to expand the events so as to include non-human actors in the relationships (Latour, 2001Latour, B. (2001). A esperança de pandora: Ensaios sobre a realidade dos estudos científicos. São Paulo: Edusp.).
1.4 Actor-focal	Aims at balancing different interests and making actors become allies, towards a common target, supporting the establishment of the relationships of a given situation or context (Martins, 2011Martins, L. M. F. (2011). Uma perspectiva sociotécnica para a governança de tecnologia da informação baseada na Teoria Ator-Rede (Tese de doutorado). Universidade de Coimbra, Coimbra, Portugal.). To perform certain role, the actor starts to behave as a mediator of the relationships, interfering, mobilizing and directing other actors for a proper configuration of the networks (Martins, 2011Martins, L. M. F. (2011). Uma perspectiva sociotécnica para a governança de tecnologia da informação baseada na Teoria Ator-Rede (Tese de doutorado). Universidade de Coimbra, Coimbra, Portugal.).
1.5 Obligatory passage point	Refers to the obligation of the actors to go through a given point in the network (Callon, 1986Callon, M. (1986). Some elements of a sociology of translation: Domestication of the Scallops and the Fishermen. In: J. Law (org.), Power, action and belief: A new sociology of knowledge? (pp. 196-223). London: Routledge & Kegan.).
2 Translation	The translations allow the actants to relate and associate among themselves, generating strong or weak interactions, composed of discourse chains through which the agents are modified and translate their various interests (Latour, 2001Latour, B. (2001). A esperança de pandora: Ensaios sobre a realidade dos estudos científicos. São Paulo: Edusp.) in an attempt to form a cohesive whole (Callon & Latour, 1981Callon, M., & Latour, B. (1981). Unscrewing the big leviathan: How actors macrostructure reality and how sociologists help them to do so. In: K. K. Cetina, & A. Cicourel (org.). Advances in social theory and methodology: Toward an integration of micro and macro sociologies (pp. 277-303). London: Routledge & Kegan.).
2.1 Problematization	Refers to the determination of the actors of the networks and their identities, establishing an obligatory passage point in the establishment of networks (Callon, 1986Callon, M. (1986). Some elements of a sociology of translation: Domestication of the Scallops and the Fishermen. In: J. Law (org.), Power, action and belief: A new sociology of knowledge? (pp. 196-223). London: Routledge & Kegan.).
2.2 Interessement	Seeks to attract the interest of agents so that they can build robust alliances, through a series of artifacts and appealing mechanisms (Callon, 1986Callon, M. (1986). Some elements of a sociology of translation: Domestication of the Scallops and the Fishermen. In: J. Law (org.), Power, action and belief: A new sociology of knowledge? (pp. 196-223). London: Routledge & Kegan.).
2.3 Enrollment	Refers to assignment and coordination of potential roles to actors listed in problematization (Callon, 1986Callon, M. (1986). Some elements of a sociology of translation: Domestication of the Scallops and the Fishermen. In: J. Law (org.), Power, action and belief: A new sociology of knowledge? (pp. 196-223). London: Routledge & Kegan.).
2.4 Mobilization of allies	Some methods are used so that the main interests of the focal actors are not separated from the initial purpose and do not seek new possibilities to solve a given issue (Callon, 1986Callon, M. (1986). Some elements of a sociology of translation: Domestication of the Scallops and the Fishermen. In: J. Law (org.), Power, action and belief: A new sociology of knowledge? (pp. 196-223). London: Routledge & Kegan.).
3 Hybrid relationships	Refers to alliances between human and non-human actors in a certain context (Latour, 1999Latour, B. (1999). On recalling ANT. The Sociological Review, 47(1), 15-25.).
3.1 Action at a distance	To portray a fact, a reality or an event, actants need to act at a distance, in order to form alliances, causing effect relationships among the elements involved (Latour, 1988Latour, B. (1988). The pasteurization of France. Cambridge, Mass: Harvard University Press.).
3.2 Fait faire	Enables investigation as to the causal relationships enabled by objects (Latour, 1999Latour, B. (1999). On recalling ANT. The Sociological Review, 47(1), 15-25.).
3.3 Center of calculation	Locations where it is possible to quantitatively verify relevant information referring to networks, for example, laboratories, databases, research centers, organizations, government agencies, among others (Latour, 2005Latour, B. (2005). Reassembling the social: An introduction to Actor-Network-Theory. New York: Oxford University Press.).

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