Raises several points of contention with Humphrey and Scapens’ paper. Questions their chronology of the accounting research scene in the 1980s, points out the possible dangers of pursuing the eclecticism advocated by the authors, and finds a proper definition of accounting theory to be...

The main aim of this article is to shed some light on the way in which actor network theory (ANT) might contribute to case research in accounting. The paper will seek to explain some of the theoretical suppositions which are commonly associated with ANT and which have so far made little impact...