Explaining Actor Network Theory in Accounting from the perspective of knowledge

Document Type : Original Article

Authors
B. Banitalebi Dehkordi 1
F. Rahnamay.Roodposhti 2
Hashem Nikomaram 2
Ghodrattollah Talebnia 3
1 B. Banitalebi Dehkordi Ph.D Student . Department of Business Management, Islamic Azad University, Science & Research Branch,Tehran,Iran
2 Professor of Department of Business Management, Islamic Azad University, Science & Research Branch,Tehran,Iran
3 Gh.Talebnia Associate Professor of Department of Business Management, Islamic Azad University, Science & Research Branch,Tehran,Iran
Abstract
The interest in the role of communication and social factors and sociological sciences as an effective infrastructure in the development of science is always raised. Accounting as well as the knowledge that in the course of development of the knowledge and professional perspective,  always different aspects .In connection with the environment and society and somehow intertwined. In the course of evolution, with many actors and networks interact to understand how communication and understanding of the role of each actor in the system, can further evolution of the two aspects of accounting knowledge and professional help. Actors network theory, a theory of sociology that explores the role of information systems and networks in each component of each network's system. According to the article, to introduce and Explaining theory of Actors network, each network component and the interactions between the theory and its components in terms of know-paid billing system.
Keywords
Actors Network Theory (ANT)
Sociology
Accounting Systems
management accounting