Rautiainen, Antti; Scapens, Robert W. - In: Qualitative Research in Accounting & Management 10 (2013) 2, pp. 100-126
Purpose – The purpose of this paper is to discuss the compatibility of actor network theory (ANT) and new institutional sociology (NIS) in analysing a case study of accounting change. Design/methodology/approach – This is an interpretive case study. Findings – The Finnish case city...