LEADER 04573nam 2200565 450 001 9910726285103321 005 20231018112135.0 010 $a9783031309885 024 7 $a10.1007/978-3-031-30988-5 035 $a(CKB)26748120900041 035 $a(DE-He213)978-3-031-30988-5 035 $a(MiAaPQ)EBC30545134 035 $a(Au-PeEL)EBL30545134 035 $a(BIP)089626210 035 $a(PPN)27061673X 035 $a(EXLCZ)9926748120900041 100 $a20231018d2023 uy 0 101 0 $aeng 135 $aurnn|008mamaa 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aUnderstanding Supply Chain Digitalization Through Actor-Network Theory $eThe Interplay Between Blockchain, Accounting and Management Control /$fGianluca Vitale 205 $aFirst edition. 210 1$aCham, Switzerland :$cSpringer, Springer Nature Switzerland AG,$d[2023] 210 4$dİ2023 215 $a1 online resource (XV, 110 p. 1 illus.) 225 1 $aSIDREA Series in Accounting and Business Administration Series 311 $a9783031309878 320 $aIncludes bibliographical references. 327 $aIntro -- 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. 327 $a4.6 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. 330 $aCombining two different actor-network theory perspectives and relying on the single case study methodology, this book offers important empirical evidence and managerial implications on the use of blockchain for accounting and control purposes. Exploring the first agro-food European case of blockchain application for supply chain management, this research work is among the pioneers in analysing the interaction between this new technology and traditional management accounting and control practices. 410 0$aSIDREA series in accounting and business administration. 606 $aAccounting$xData processing 606 $aActor-network theory 610 $aManagerial Accounting 610 $aFinancial Engineering 610 $aManagement Science 610 $aBusiness & Economics 615 0$aAccounting$xData processing. 615 0$aActor-network theory. 676 $a657.0285 700 $aVitale$b Gianluca$01071606 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 912 $a9910726285103321 996 $aUnderstanding Supply Chain Digitalization Through Actor-Network Theory$93564504 997 $aUNINA