基于行动者网络理论的管理会计变革研究

The Research of Management Accounting Change Based on the Actor-network Theory

管理会计系统的建设和改进实际上是一个变革过程。本文从我国经济社会环境出发,借鉴行动者网络理论,考察企业管理会计变革的行动者网络与转译过程,提出了管理会计变革的行动者网络分析框架。管理会计变革相关行动者包括人类行动者和非人类行动者,其中人类行动者包括政府、学者、职业组织、高层管理者和企业员工,非人类行动者包括信息技术和管理会计概念(工具)。本文分析了各行动者的目标与障碍因素,设计了管理会计变革过程中的必须通行点,分析了问题呈现、利益赋予、征召和动员四个转译过程。加强对行动者网络的分析、重视核心行动者的转译作用,有利于企业成功实施管理会计变革,促进企业转型升级。

The process of management accounting change is analyzed in this paper with actornetwork theory from a dynamic perspective. The actants in management accounting change process include human and non-human actors. The human actors include government agency, scholars, professional organizations, senior managers, employees. The non-human actors include information technology and management accounting tools. Application of new management accounting system is the obligatory passage point during the change. The process of actants forming network during the change include problematization, interessement, enrollment and mobilization. Strengthening the analysis of actor-network, attaching great importance to the role of translators and paying more attention to the dynamic changes of actants are beneficial to promote the implementation of management accounting change and transformation of the enterprises.