Understanding Supply Chain Digitalization Through Actor-Network Theory : The Interplay Between Blockchain, Accounting and Management Control / / Gianluca Vitale

• Autore: Vitale Gianluca
• Pubblicazione: Cham, Switzerland : , : Springer, Springer Nature Switzerland AG, , [2023]; ©2023
• Edizione: First edition.
• Descrizione fisica: 1 online resource (XV, 110 p. 1 illus.)
• Disciplina: 657.0285
• Soggetto topico: Accounting - Data processing; Actor-network theory
• Soggetto non controllato: Managerial Accounting; Financial Engineering; Management Science; Business & Economics
• Nota di bibliografia: Includes bibliographical references.
• 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.
• Sommario/riassunto: 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.
• Titolo autorizzato: Understanding Supply Chain Digitalization Through Actor-Network Theory
• ISBN: 9783031309885
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910726285103321
• Lo trovi qui: Univ. Federico II
• Serie: SIDREA series in accounting and business administration.