Purpose – The purpose of this paper is to contribute to the sociology-of-science type of accounting literature …, addressing how accounting knowledge is established, advanced and extended. Design/methodology/approach – The research question is … answered through the example of research into linkages between accounting and religion. Adopting an actor-network theory (ANT …

accounting model, or the financial conventions which determine how a company’s wealth and income is measured, have been … increasingly called into question. This wide-reaching movement, initiated in the United States by the Financial Accounting … Standards Board (FASB), and internationally by the International Accounting Standards Committee (IASC), aims to replace …