Purpose – This paper aims to discuss how Bruno Latour's version of actor-network theory has influenced accounting research. It also seeks to show that Latour's writings contain unexplored potential that may inspire future accounting research. Design/methodology/approach – The paper takes the...

Purpose – The purpose of this paper is to analyse how a patent is an intangible asset and how it creates value. Design/methodology/approach – Through analysis of a set of cases, the paper analyses how a patent becomes related to a series of other elements. This approach investigates the...

Purpose – This paper aims to discuss how Bruno Latour's version of actor‐network theory has influenced accounting research. It also seeks to show that Latour's writings contain unexplored potential that may inspire future accounting research. Design/methodology/approach – The paper takes...