“…Since the 1980s, different interpretations of ANT have been propagated in a wide range of different social science research fields, such as geography (e.g., Smith, 2003), urban studies (e.g., S. Graham & Marvin, 2001), and information systems (e.g., Gao, 2005). In the field of accounting, a particular interpretation of ANT emerged in the 1990s as a response to the traditional functionalist studies (e.g., Littleton, 1933;Sombart, 1924;Yamey, 1959) and the more recent interpretive ones of accounting phenomena (e.g., Hopper & Powell, 1985;Hopper, Storey, & Willmott, 1987;Willmott, 1983) that had emerged in the 1980s.…”