Combining two different actor-network theory perspectives and relying on the single case study methodology, this book offers important empirical evidence and managerial implications on the use of blockchain for accounting and control purposes. Exploring the first agro-food European case of blockchain application for supply chain management, this research work is among the pioneers in analysing the interaction between this new technology and traditional management accounting and control practices.
Author(s): Gianluca Vitale
Series: SIDREA Series in Accounting and Business Administration
Publisher: Springer-SIDREA
Year: 2023
Language: English
Pages: 119
City: Bologna
Foreword
Preface
Acknowledgements
Contents
Abbreviations and Acronyms
Chapter 1: Information Technologies for Business Management: From Big Data to Blockchain, a Literature Overview
1.1 Introduction
1.2 What Is Big Data?
1.3 BD and Management Issues
1.3.1 BD in Management Accounting and Control Activities
1.4 What Is Blockchain?
1.5 Blockchain and Management Accounting Issues
1.6 Literature Shortcomings and Research´s Objectives
1.7 Conclusion
References
Chapter 2: Theoretical Framework: The Actor-Network Theory (ANT)
2.1 Introduction
2.2 Conceptualizing Technology in Management Research: Why ANT?
2.3 What Is Ant? A Historical Background
2.3.1 Power
2.3.2 Actors
2.3.3 Actor-Network
2.3.4 Control
2.4 The Sociology of Translation
2.5 Latour´s Five Sources of Uncertainty
2.6 ANT in Management Accounting and Control Studies
2.6.1 ANT in Business Information Technologies Studies
2.7 Research Questions Development
2.8 Conclusion
References
Chapter 3: Research Methodology
3.1 Introduction
3.2 The Paradigm Concept
3.2.1 Ontology
3.2.2 Epistemology
3.2.3 Methodology
3.3 Historical Approaches to Social Studies
3.3.1 Positivism
3.3.2 Postpositivism
3.3.3 Interpretivism
3.4 The Case Study Method
3.4.1 Triangulation
3.5 Case Selection and Data Collection
3.6 Conclusion
References
Chapter 4: Unboxing the Network: The Empirical Case Study
4.1 Introduction
4.2 Background
4.3 The First Source of Uncertainty: The Nature of Groups
4.4 The Second Source of Uncertainty: The Nature of Actions
4.4.1 The Role of Management Control Activities in Network Creation
4.5 The Third Source of Uncertainty: The Nature of Objects
4.5.1 The Accounting Objects
4.5.2 The Blockchain Objects
4.6 The Fourth Source of Uncertainty: Matter of Facts Vs. Matter of Concerns
4.7 The Fifth Source of Uncertainty: The Nature of the Study Itself
4.8 Discussion
4.9 Conclusion
References
Chapter 5: Conclusion, Managerial Implications and Limitations
References
Annex 1: Draft of the Questions Made During the Semi-Structured Interviews
