This research is concerned with the diffusion of management accounting innovations viewed as a process of actor-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we analyze two innovations that have had different...

Brownlie and Saren (this issue) claim that “few innovative papers appear in the top marketing journals.” They attribute this problem to incentive structures. They ask what steps might be taken by the various stakeholders to encourage the development and transmission of useful innovative...