Understanding Supply Chain Digitalization Through Actor-Network Theory : The Interplay Between Blockchain, Accounting and Management Control / / Gianluca Vitale |
Autore | Vitale Gianluca |
Edizione | [First edition.] |
Pubbl/distr/stampa | Cham, Switzerland : , : Springer, Springer Nature Switzerland AG, , [2023] |
Descrizione fisica | 1 online resource (XV, 110 p. 1 illus.) |
Disciplina | 657.0285 |
Collana | SIDREA Series in Accounting and Business Administration Series |
Soggetto topico |
Accounting - Data processing
Actor-network theory |
Soggetto non controllato |
Managerial Accounting
Financial Engineering Management Science Business & Economics |
ISBN | 9783031309885 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Intro -- 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. |
Record Nr. | UNINA-9910726285103321 |
Vitale Gianluca
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Cham, Switzerland : , : Springer, Springer Nature Switzerland AG, , [2023] | ||
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Lo trovi qui: Univ. Federico II | ||
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