Actor networks in specialized accounting inspection: an analysis in the light of the Actor-Network Theory

Abstract

Purpose – This study investigated the configuration of human and
non-human actor networks that are formed in the process of specialized
accounting inspection from the Actor-Network Theory perspective.

Design/methodology/approach – The population of the survey
comprised 593 accounting experts registered in Expert Associations
from the Brazilian states of Minas Gerais, Paraná, Rio de Janeiro, Rio
Grande do Sul and São Paulo, and the sample is made up of 102 valid
questionnaires. Five judges and five accounting experts from Curitiba
(state of Paraná) were also interviewed. Through Structural Equation
Modeling, the translation process indicated statistical significance,
except in the relationship between human accounting actors, nonhuman
actors and problematization.

Findings – Based on this research, we concluded that the establishment
of networks in the field of specialized accounting inspection depends
on numerous translations between agents, since they have an impact on
the performance of activities and the stabilization of relationships. The
quality of the expert report and technical report and the competence
of accounting experts were pointed out as performance indicators.
Accounting experts and accounting experts assistant’s experience, the
period of experience and the relationship with judges were identified
as drivers of stable and lasting relationships between specialized
accounting inspection actors.

Originality/value – The study is relevant given the lack of research
involving the Actor-Network Theory and accounting, particularly
Accounting Inspection, both nationally and internationally. Therefore,
contribute to investigate how the actors interact, create and modify
relationships, through the perception of accountants and judges.