On the virtues and vices of combining theories : the case of institutional and actor-network theories in accounting research

On he Vi ues and Vices o Combining Theo ies: The Case o Ins i u ional and Ac o -Ne wo k Theo ies in Accoun ing Resea ch S en Modella,b,c,*, Eija Vinna id and Ka i Lukkac aAlliance Manches e Business School,Uni e si y o Manches e , Uni ed Kingdom b NHH—No wegian School o Economics, Be gen, No way c Tu ku School o Economics, Tu ku, Finland d Uni e si y o Tampe e, Finland Abs ac This pape examines he possibili ies and challenges o combining me hod heo ies in accoun ing esea ch h ough an analysis o s udies which combine insigh s om ins i u ional heo y (IT) and ac o -ne wo k heo y (ANT). We in es iga e he pa adigma ic challenges associa ed wi h combining hese me hod heo ies and whe he and how schola s ha e deal wi h such challenges. We demons a e how he combina ion o hese me hod heo ies in a single s udy gi es ise o conside able pa adigma ic ensions. The mos signi ican ensions ela e o he wo me hod heo ies’ di e ging on ological concep ions o he na u e o social s uc u es and agency and hei e y di e en epis emological iews o he ole o heo y. Mo eo e , ou e iew o ex an accoun ing esea ch combining IT and ANT indica es ha a la ge numbe o s udies simply igno e such ensions and do no p o ide deepe e lec ions on he pa adigma ic implica ions o combining hese me hod heo ies. Whils ecognizing he subs an i e con ibu ions eme ging om his body o esea ch, we ques ion whe he con inued app ochemen be ween IT and ANT is he mos app op ia e way o wa d and sugges al e na i e heo e ical pa hs o examining he ins i u ionaliza ion o accoun ing. We also call on accoun ing esea che s o exe cise much g ea e e lexi i y ega ding he pa adigma ic implica ions o combining me hod heo ies as well as he mo e gene al jus i iabili y o such p ac ices as a ehicle o ad ancing ou unde s anding o accoun ing as a social and o ganiza ional p ac ice. Key wo ds: accoun ing, ac o -ne wo k heo y, ins i u ional heo y, pa adigms, heo e ical plu alism. In oduc ion O e he pas h ee decades, accoun ing esea ch e ol ing wi hin he in e -disciplina y, o “al e na i e”, adi ion has o med a ib an esea ch p og amme held oge he by a s ong commi men o heo e ical plu alism (see e.g., Lukka & Mou i sen, 2002; Bax e & Chua, 2003; Llewellyn, 2003; Pa ke , 2012). The main idea o such plu alism is o allow, and e en encou age, he use o a b oad ange o me hod heo ies (Lukka & Vinna i, 2014) a he han con ining he choice o hose me hod heo ies de i ed om economics o psychology as is ypical o mains eam accoun ing esea ch. 1 Whils his commi men o heo e ical plu alism 1 Lukka & Vinna i (2014, p. 1309) de ine domain heo y as “a pa icula se o knowledge on a subs an i e opic a ea si ua ed in a ield o domain such as accoun ing” and me hod heo y as “a me a-le el concep ual sys em o s udying he subs an i e issue(s) o he domain heo y a hand”. In addi ion o economics and psychology, accoun ing schola s ha e applied me hod heo ies o igina ing om, o ins ance, o ganiza ion s udies and This is an accep ed manusc ip . The o iginal a icle has been published in Accoun ing, O ganiza ions and Socie y. 2017, ol. 60, pp. 62-78. DOI:h p://dx.doi.o g/10.1016/ j.aos.2017.06.005. 2 mani es s i sel in a a ie y o ways, an issue a ac ing inc easing a en ion is he p opensi y o accoun ing schola s o combine di e se me hod heo ies in a single s udy and he oppo uni ies and challenges ha his c ea es (e.g., Co aleski, E ans, Lu & Shields, 2003; Jacobs, 2012; Hoque, Co aleski & Goone a ne, 2013; Bea ie, 2014; O’Dwye & Une man, 2016). Such combina ions can ange om he selec i e bo owing and inco po a ion o elemen s o one me hod heo y wi hin ano he , dominan me hod heo y o ull- ledged blending o me hod heo ies in an a emp o gene a e “new” heo ies (Oswick, Fleming & Hanlon, 2011; Suddaby, Ha dy & Huy, 2011). Bo h ypes o combina ions can be an impo an sou ce o heo e ical eju ena ion and a e ela i ely unp oblema ic as long as he me hod heo ies being combined a e no oo a apa in e ms o on ological and epis emological assump ions (Gioia & Pi e, 1990; Schul z & Ha ch, 1996; Kakku i-Knuu ila, Lukka & Kuo ikoski, 2008; Maye & Spa owe, 2013). Howe e , in ecen yea s, conce ns ha e inc easingly been aised abou he endency o esea che s o combine me hod heo ies wi h e y di e en , and e en incompa ible, on ologies and epis emologies 2 and he challenges his b ings o he ask o econciling con lic ing assump ions in he p ocess o heo y de elopmen . Such conce ns ha e eme ged in in e - disciplina y accoun ing esea ch (e.g., Modell, 2013, 2015a, 2015b) as well as he b oade managemen and o ganiza ion li e a u e (e.g., Okhuysen & Bona di, 2011; Thompson, 2011) and wa an se ious conside a ion ega dless o how ex ensi e he blending o me hod heo ies is. 3 Whils he combina ion o me hod heo ies wi h incompa ible on ologies and epis emologies does no necessa ily in alida e he subs an i e insigh s eme ging om such esea ch, i equi es a e lexi e app oach o heo y de elopmen . Acco ding o Okhuysen and Bona di (2011, p. 10), such esea ch needs o be accompanied by “a deep discussion o how unde lying assump ions can be combined, and especially whe he his combina ion can eally be achie ed wi hou s aining agains logical impossibili ies”. Howe e , esea che s combining a ious me hod heo ies do no always heed such ad ice. Fo ins ance, Coope , Ezzamel and Willmo (2008) and Modell (2015a) show ha esea che s combining ins i u ional and c i ical heo ies end o p i ilege he o me and, as a esul , comp omise key on ological and epis emological assump ions o he la e wi hou o e ing deepe e lec ions on such p ac ices. Recen e iews and deba es ega ding he combina ion o me hod heo ies in managemen accoun ing (Hoque e al., 2013, 2015; Modell, 2015b) and public sec o accoun ing esea ch (Jacobs, 2012, 2013; Modell, 2013) sugges ha such endencies owa ds un e lexi e eclec icism may be mo e widesp ead in he b oade , in e -disciplina y accoun ing esea ch communi y. The objec i e o his pape is o ex end he deba e on he pa adigma ic implica ion o combining me hod heo ies in in e -disciplina y accoun ing esea ch h ough a sys ema ic analysis o sociology. We employ his pai o concep s o highligh he auxilia y ole ha me hod heo ies play in accoun ing s udies aiming o con ibu e o di e se domain heo ies. 2 On ology and epis emology a e di icul o de ine b ie ly wi hou doing injus ice o hei complexi y. While acknowledging his di icul y, in his pape , on ology e e s o di e en heo ies’ assump ions ega ding he na u e o eali y (Boyd, Gaspe & T ou , 1991; o a ypology o such assump ions, see e.g. Law, 2004, pp. 24-25), whils epis emology e e s o he na u e o scien i ic knowledge and how such knowledge can be jus i ied (Boyd e al., 1991; Rosenbe g, 2016). 3 Acco ding o Okhuysen and Bona di (2011), he ela i e a en ion o on ological and epis emological issues is likely o a y somewha depending on whe he one dominan heo y bo ows selec i ely om o he heo ies o whe he he heo ies being combined a e placed on a mo e equal oo ing. Howe e , bo h ypes o combina ions equi e a highly e lexi e app oach o heo y de elopmen . 3 esea ch which combines insigh s om ins i u ional heo y (IT) 4 and ac o -ne wo k heo y (ANT) and, in doing so, we d aw a en ion o he “ i ues” and “ ices” o such esea ch p ac ices. In his seminal discussion o he de elopmen o ins i u ional accoun ing esea ch, Lounsbu y (2008) iden i ied his pa icula combina ion o me hod heo ies as a po en ially p omising way o wa d. Whils accoun ing esea ch in o med by IT (see Dilla d, Rigsby & Goodman, 2004; Ribei o & Scapens, 2006) and ANT (see Jus esen & Mou i sen, 2011; Lukka & Vinna i, 2014) has e ol ed in o wo subs an ial bodies o li e a u e in hei own igh , we also iden i y a g owing s eam o esea ch combining insigh s om hese me hod heo ies. Simila a emp s o combine IT and ANT can be ound in he managemen and o ganiza ion li e a u e and ha e in o med se e al s eams o esea ch, e ol ing unde he ub ics o Scandina ian ins i u ionalism (Cza niawska & Se on, 1996; Sahlin & Wedlin, 2008), ins i u ional wo k (Law ence & Suddaby, 2006; Ra iola & No bäck, 2013) and ins i u ional logics (Jones, Boxenbaum & An hony, 2013). These de elopmen s may be seen as a p omising a enue o ad ancing esea ch in o he ins i u ionaliza ion o o ganiza ional p ac ices. Howe e , as ou analysis shows, he combina ion o IT and ANT cons i u es a ela i ely ex eme example o me hod heo ies based on incompa ible on ological and epis emological assump ions. Explo ing such an example allows us o es he limi s o how a he ambi ion o combine me hod heo ies in con empo a y accoun ing esea ch can be aken and o c i ically e alua e how esea che s ha e deal (o no deal ) wi h he pa adigma ic ensions ha a ise om such endea ou s. Ou analysis e eals a widesp ead lack o e lexi i y ega ding key pa adigma ic ensions associa ed wi h he combina ion o IT and ANT on he pa o esea che s and leads us o p oblema ize he claims made by Lounsbu y (2008) and o he s ha he wo me hod heo ies can be use ully combined. Mo e gene ally, we call on accoun ing esea che s o exe cise much g ea e e lexi i y conce ning he pa adigma ic implica ions o combining me hod heo ies. This is pa icula ly impo an when he me hod heo ies being combined es on di e ging on ological and epis emological assump ions. Gi en ha we a e explo ing a ela i ely ex eme example o such esea ch, ou obse a ions should no be aken as an a gumen o a hal o he combina ion o me hod heo ies. Howe e , we cau ion agains he endencies owa ds un e lexi e eclec icism, which a e occasionally associa ed wi h such p ac ices, and u ge accoun ing schola s o also e lec on wha makes he combina ion o me hod heo ies a alid schola ly endea ou in a mo e gene al, epis emic sense. The pape p oceeds as ollows. In he ollowing sec ion, we compa e he on ological and epis emological assump ions o IT and ANT and discuss he key pa adigma ic ensions which a e likely o eme ge when he wo me hod heo ies a e combined in a single s udy. We hen p esen he esul s o ou e iew o ex an accoun ing li e a u e combining IT and ANT. Finally, we discuss ou indings and hei implica ions o u u e esea ch. Ins i u ional and Ac o -Ne wo k Theo y: A Compa ison o On ological and Epis emological Assump ions The ollowing sec ion compa es he assump ions embedded in he on ological ounda ions and epis emological commi men s o IT and ANT. Simila o Schul z and Ha ch (1996), we pay pa icula a en ion o how he e olu ion o hough wi hin each o hese bodies o esea ch has gi en ise o di e ences and simila i ies in such assump ions and whe he his c ea es oppo uni ies o combining he wo heo ies in a logically cohe en way. A e discussing each 4 In he p esen pape , we con ine he no ion o IT o new (o neo-) ins i u ional sociology (see G eenwood, Oli e , Sahlin & Suddaby, 2008), which has cons i u ed he key ins i u ional app oach o app ochemen wi h ANT in he accoun ing li e a u e. 4 heo y in some de ail we o e an ini ial assessmen o which pa adigma ic ensions a e likely o eme ge when IT and ANT a e combined as me hod heo ies in a single s udy and summa ize he main issues o in e es in ou e iew o he accoun ing li e a u e pu suing such a combina ion. Ins i u ional heo y On ological ounda ions In e ms o on ology, IT is g ounded in a social cons uc i is iew o he wo ld bu has unde gone a numbe o changes, implying a a ying deg ee o ideli y o hese o igins, since i s eme gence in he la e 1970s. In hei ounda ional wo k, Meye and Rowan (1977) d ew hea ily on Be ge and Luckman (1967) and desc ibed ins i u ions as social cons uc ions which g adually achie e a aken- o -g an ed, o objec i ied, s a us ha ende s social s uc u es ela i ely insensi i e o he immedia e in luence o social ac o s. E en hough Meye and Rowan (1977) ecognized he ole o collec i e human agency in he ep oduc ion and ans o ma ion o ins i u ions, he emphasis on social s uc u es as ela i ely objec i ied and immu able en i ies implies ha he on ology unde pinning IT combines a social cons uc i is iew wi h a mo e o less p onounced, ealis dimension. This ep esen s a o m o “dep h on ology” acco ding o which social eali ies a e hie a chically s uc u ed and a leas pa ly independen o indi idual ac o s a any gi en ime (see Leca & Naccache, 2006). The ealis concep ion o social s uc u es was a guably ei ied as he heo y e ol ed in he 1980s (Meye , Boli & Thomas, 1994; Tolbe & Zucke , 1996; Bow ing, 2000) and ins i u ional en i onmen s we e po ayed as ela i ely s able and homogeneous o ganiza ional ields, o ecognized a eas o social li e, which a e shaped by p ocesses o ins i u ional isomo phism a he han delibe a e human agency (DiMaggio & Powell, 1983; Woo en & Ho man, 2008). S a ing in he la e 1980s, his o e -socialized iew o ac o s was inc easingly challenged (DiMaggio, 1988; Oli e , 1991; Powell & DiMaggio, 1991), and i has since gi en way o a ple ho a o wo k ha has sough o esu ec he social cons uc i is on ology o IT and examine how social ac o s shape ins i u ions (see Ba ilana, Leca & Boxenbaum, 2009; G eenwood, Rayna d, Kodeih, Micelo a, & Lounsbu y, 2011). This signi ies a ansi ion o an on ological posi ion ha places g ea e emphasis on he agency implica ed in a ec ing s uc u al change wi hou nega ing he linge ing and o en signi ican in luence o p e-exis ing s uc u es on such changes. Ra he han concei ing o human agency as a ee- loa ing and ela i ely uncons ained phenomenon, mos ins i u ional heo is s now subsc ibe o a concep ion o agency as ins i u ionally embedded and o en implica ed in a complex in e play wi h his o ically con ingen s uc u es (Lounsbu y, 2008; Lounsbu y & Boxenbaum, 2013; Zilbe , 2013). Ye , o e ime, wo dis inc s ands o esea ch, unde pinned by sligh ly di e ging on ological emphases, ha e come o domina e IT. One o hese s ands has main ained much o he s uc u alis emphasis, which cha ac e ized ea ly ad ances in IT, whils he o he is made up o a ange o app oaches which a e uni ed by a mo e ac o -cen ic on ology. The p ima y s uc u alis s and o con empo a y IT esea ch is he one e ol ing unde he ub ic o ins i u ional logics. This app oach e ol ed om he pionee ing wo k o F iedland and Al o d (1991) and has paid conside able a en ion o how o ganiza ional ields ei he end o unde go ela i ely comple e shi s be ween dominan logics o e ol e in o mo e he e ogeneous and agmen ed en i ies as a esul o being s uc u ed by mul iple and o en compe ing logics (see Tho n on & Ocasio, 2008; Tho n on, Ocasio & Lounsbu y, 2012). Ins i u ional logics a e de ined as “ he socially cons uc ed, his o ical pa e ns o ma e ial p ac ices, assump ions, 5 alues, belie s, and ules by which indi iduals p oduce and ep oduce hei ma e ial subsis ence, o ganize ime and space, and p o ide meaning o hei social eali ies” (Tho n on & Ocasio, 2008, p. 101). Ins i u ional logics ha e a dis inc on ological s a us in ha hey shape he ways in which indi iduals and g oups o social ac o s concei e o he wo ld. Consis en wi h he no ion o human agency as an ins i u ionally embedded phenomenon, he concep ion o agency associa ed wi h ins i u ional change is one ha ecognizes ha human beings ha e a capaci y o ac , bu ha in doing so hey d aw on di e se logics o ende hei ac ions meaning ul and consequen ial. Social ac o s may also be embedded in mul iple ins i u ional logics, which ende s hei ac ions less p edic able and domina ed by a single logic (see e.g., G eenwood & Suddaby, 2006; Ba ilana & Do ado, 2010; Ezzamel, Robson & S aple on, 2012; Lande , Koene & Linssen, 2013; Besha o & Smi h, 2014; Ca lsson-Wall, K aus & Messne , 2016). Howe e , mos esea ch on ins i u ional logics has mainly a ended o he s uc u al dimensions o ins i u ional change and has emphasized i s e olu iona y na u e as i un olds o e longe pe iods o ime (Lounsbu y & Boxenbaum, 2013; Zilbe , 2013, 2017). Hence, simila o ea lie ad ances in IT, he ins i u ional logics app oach ends o concei e o a leas apid and adical change as a a he excep ional s a e ha is always condi ioned by ex an ins i u ions. Mo eo e , shi s be ween ins i u ional logics ha e been seen as a ela i ely o de ly p ocess, which has led o c i icisms ha much wo k in he a ea has e ec i ely subsc ibed o an on ology which unde plays he complexi y in ol ed in he ep oduc ion and ans o ma ion o ins i u ions (Qua one, 2015). The mo e ac o -cen ic s and o IT comp ises se e al app oaches, p ima ily e ol ing unde he ub ics o ins i u ional en ep eneu ship (DiMaggio, 1988), Scandina ian ins i u ionalism (Cza niawska & Se on, 1996) and, mos ecen ly, ins i u ional wo k (Law ence & Suddaby, 2006). These app oaches ha e g own ou o he c i icisms o ea ly ad ances in IT o neglec ing he social p ocesses h ough which human agen s ep oduce and ans o m ins i u ions, bu a y in he emphasis placed on agency as an ins i u ionally embedded phenomenon. Resea ch on ins i u ional en ep eneu ship ini ially eme ged as an a emp o e-ins a e a ocus on in e es - d i en ac o s in IT, bu has been c i icized o subsc ibing o an unde -socialized, on ological concep ion o ac o s as indi idual change agen s and he eby downplaying he p oblem o collec i e agency and je isoning no ions o ins i u ional embeddedness (see Ha dy & Magui e, 2008; Ba ilana e al., 2009). G ea e conce ns wi h collec i e agency can be ound in Scandina ian ins i u ionalism, which o eshadowed a shi in on ology owa ds a posi ion which ecognizes he possibili ies o ins i u ional change as an ongoing and inde e mina e p ocess which g adually shapes sha ed ideas and iden i ies in o ganiza ional ields (Cza niawska & Se on, 1996; Cza niawska, 2008). In in oducing his pe spec i e, Cza niawska & Se on (1996, p. 8) p opaga ed a iew o change as “a esul o a blend o in en ions, andom e en s and ins i u ional no ms”, whils ecognizing ha any change in o ganiza ional p ac ices is ine i ably condi ioned by ex an ins i u ions and ha i he e o e co- exis s wi h a deg ee o s abili y. Howe e , mos empi ical wo k wi hin his a ian o IT has ended o o eg ound he in ica e social p ocesses h ough which agen s con inuously ans o m ins i u ions and has no eally ad anced he discussion o he on ological s a us o ac o s as ins i u ionally embedded agen s (see Cza niawska, 2008; Sahlin & Wedlin, 2008; Boxenbaum & S aandgaa d Pede sen, 2009). Mo e conce ed e o s o add ess he la e opic a e disce nible in esea ch on ins i u ional wo k, which has sough o de elop an on ological concep ion o indi idual and collec i e agency as in en ional and in e es -d i en wi hou e e ing o an unde -socialized iew o ac o s (Law ence & Suddaby, 2006; Ba ilana & D’Aunno, 2009). Empi ical wo k wi hin his s eam o esea ch has made impo an con ibu ions o ou unde s anding o embedded agency (see e.g., Zie sma & Law ence, 2010; Malsch & Gend on, 2013; Chiwami , Modell & Yang, 2014; Richa dson & Kil oyle, 2016) 6 and he o igina o s o he ins i u ional wo k app oach ha e epea edly emphasized he need o concei e o agency as an ins i u ionally embedded phenomenon (see e.g., Law ence, Suddaby & Leca, 2011; Hampel, Law ence & T acey, 2015). Epis emological commi men s By way o o e - iding epis emological posi ion, IT is based on a commi men o bo h induc i e and deduc i e heo izing (Schneibe g & Clemens, 2006; G eenwood e al., 2008). The need o induc i e esea ch was made plain in DiMaggio and Powell’s (1983) o iginal depic ion o o ganiza ional ields as hey emphasized ha he exac na u e o such ields canno be de e mined a p io i, bu needs o be disco e ed h ough empi ical inqui ies. Howe e , ins i u ional heo is s equen ly combine induc i ely gene a ed insigh s wi h a hypo he ico- deduc i e mode o heo y de elopmen (Schneibe g & Clemens, 2006) and ha e con inuously sough o ake s ock o eme ging esea ch indings in he o m o cohe en concep ual syn heses (see e.g., Law ence & Suddaby, 2006; Sco , 2001; Tho n on e al., 2012). The deduc i e elemen is also mani es in he ex ensi e bo owing and inco po a ion o concep s and ideas om o he social heo ies as a means o illing concep ual gaps and o e coming limi a ions in ins i u ional amewo ks. This bo owing o elemen s om o he heo ies has been an impo an sou ce o inno a ion and has os e ed an e e -expanding heo e ical edi ice gea ed owa ds explaining ins i u ional pe sis ence and change ac oss a ange o o ganiza ional phenomena and empi ical se ings (McKinley, Mone & Moon, 1999; G eenwood e al., 2008; Boxenbaum & Rouleau, 2011). These e o s o con inuously e ine and ex end IT ha e led se e al commen a o s o a gue ha i is i mly wedded o an essen ially ealis epis emology (Bow ing, 2000; Clegg, 2010), which is unde pinned by a s ong no mal science adi ion gea ed owa ds con inuous heo e ical puzzle-sol ing (Coope e al., 2008). These no mal science inclina ions ha e a guably led ins i u ional heo is s o a ou heo e ical p ecision and elegance o e a emp s o explo e he mo e mundane, ongoing and o en inde e mina e p ocesses h ough which ins i u ions a e being ( e-)p oduced on an e e yday basis. This endency was ein o ced by he dominance o quan i a i e esea ch me hods in he ea ly de elopmen o IT (Schneibe g & Clemens, 2006) and con ibu ed o he ei ica ion o ins i u ions as highly objec i ied and immu able en i ies (Bow ing, 2000). Howe e , ecen c i iques sugges ha much o he ealis , no mal science adi ion in IT has pe sis ed despi e o e wo decades o esea ch seeking o p oduce mo e balanced accoun s o how ins i u ions in e ac wi h human agency and he inc easing p opensi y o concei e o o ganiza ional ields as less s able and homogeneous en i ies (Zald & Lounsbu y, 2010; Zilbe , 2013; Modell, 2015a; Willmo , 2015). Resea che s wo king wi hin especially he Scandina ian ins i u ionalism and ins i u ional wo k adi ions ha e del ed in o he complex social dynamics which ein o ce he inde e mina e na u e o ins i u ionaliza ion. Ye , doub s emain as o whe he his has been accompanied by a shi owa ds a widely accep ed epis emological posi ion which elaxes he impulse o con inuously e ine and ex end IT. Tendencies in his di ec ion a e disce nible in Scandina ian ins i u ionalism, whe e esea che s ha e concen a ed on p oducing ich, e hnog aphic accoun s o how ins i u ional p ocesses un old a he han ad ancing elabo a e heo e ical syn heses (Cza niawska, 2008; Sahlin and Wedlin, 2008). Howe e , his has a guably led his s eam o esea ch o ha e ela i ely limi ed impac on o he s ands o IT (G eenwood e al., 2008; Boxenbaum & S aandgaa d Pede sen, 2009), mos o which con inue o display a p onounced no mal science impulse. This impulse is pa icula ly s ong in esea ch on ins i u ional logics and ins i u ional wo k, which ha e bo h e ol ed in o expansi e esea ch p og ammes held oge he by an epis emological commi men o con inuously e ining and ex ending IT (see Law ence, Leca & Zilbe , 2013; Lounsbu y & Boxenbaum, 2013; Hampel 7 e al., 2015). This has a guably led o a pauci y o deepe , eal- ime analyses o he messy, e e yday p ac ices in ol ed in ep oducing and ans o ming ins i u ions (Zilbe , 2013, 2017). The p opensi y o much IT esea ch o emphasize he o de ly and p edic able na u e o ins i u ionaliza ion has also been ein o ced by he ela i ely ixed and clea ly dema ca ed assump ions abou key uni s o analysis, which ollow om i s poli ically conse a i e epis emology (Coope e al., 2008; Clegg, 2010; Zald & Lounsbu y, 2010). The epis emological bias agains mo e open-ended analyses is especially no able wi h espec o he na ow concep ion o which ac o s ma e in o ganiza ional ields. Whils ypically ollowing DiMaggio and Powell’s (1983) ad ice o induc i ely map ou he ela ions be ween a ious ac o s in pa icula ields and ejec ing no ions o educ ionism (Schneibe g & Clemens, 2006; Woo en & Ho man, 2008), ins i u ional heo is s ha e gene ally concen a ed hei inqui ies o a ela i ely limi ed ange o powe ul ac o s a ou ed by ex an ins i u ions o exe ing a dominan in luence on ins i u ional change (Law ence & Suddaby, 2006; Modell, 2015a). This endency o ocus on a small numbe o eli e ac o s can be aced o DiMaggio and Powell’s (1983) emphasis on he S a e and he p o essions as he main o igina o s o ins i u ional pe sis ence and change in con empo a y Wes e n socie y. E en hough subsequen ad ances, such as F iedland and Al o d’s (1991) in oduc ion o he ins i u ional logics pe spec i e, a emp ed o loca e he o igins o ins i u ions wi hin wide sphe es o socie y, his ela i ely na ow concep ion o ele an ac o s has con inued o pe mea e ins i u ional analyses. This has os e ed a a he unques ioning epis emological app oach o he powe exe cised by social eli es (Clegg, 2010; Zald & Lounsbu y 2010; Muni , 2015) and has led o epea ed calls o widening he scope o ins i u ional analyses o include a b oade ange o cons i uencies and examine how hei in e es s a e being p omo ed and hampe ed. Such calls ha e especially eme ged in he li e a u e on ins i u ional wo k (e.g., Law ence & Suddaby, 2006; Law ence e al., 2011), bu empi ical esea ch on he opic is s ill in i s in ancy (see Law ence e al., 2013; Hampel e al., 2015) and has a guably been hampe ed by he no mal science impulse o ins i u ional heo is s o con inuously ad ance heo y de elopmen a he han e lec ing mo e deeply on hei epis emological p io s (Modell, 2015a; Willmo , 2015). Ac o -ne wo k heo y On ological ounda ions In con as o IT, he on ological p emises o ANT 5 canno be as eadily elabo a ed wi h e e ence o adi ional ca ego iza ions. Ins ead, ANT’s on ology seems bes cha ac e ized as a mix o ela ionis , ealis and cons uc i is endencies, pi o ing on he key concep s o ac o , ne wo k and ansla ion. Whils he IT concep ion o an ac o is gene ally limi ed o human beings (see Jones e al., 2013), in ANT an ac o is unde s ood as a mo e he e ogeneous and con ingen en i y, “any hing ha has an e ec on ano he hing” (La ou , 2005, p. 71). In o he wo ds, non-human en i ies a e conside ed as on ologically eal and as capable o exe cising agency as human beings. This posi ion does no lead o a naï e an h opomo phic concep ion o ma e ial a e ac s being endowed wi h simila capabili ies as human beings o o non- humans’ ac ions being d i en by in en ions, bu simply ha he o m o agency does no in an on ological sense ma e as long as i makes a di e ence in he su ounding wo ld (La ou , 5 Ou e iew o he on ological and epis emological ea u es o ANT elies p edominan ly on he wo ks o La ou , Callon and Law as ANT is gene ally ecognized as ha ing eme ged especially om hei e o s (Blok & Jensen, 2011; Ha man, 2009). Fu he mo e, we ocus pa icula ly on he ideas o La ou as his wo ks o m he main sou ce o inspi a ion o he as majo i y o ANT-inspi ed accoun ing esea ch (Jus esen & Mou i sen, 2011; Lukka & Vinna i, 2014), including mos o he s udies unde e iew in his pape . 8 1987). The e o e, ANT s udies ha e always b immed wi h non-human ac o s such as scallops (Callon, 1986a), labo a o y pa aphe nalia (La ou & Woolga , 1979), mic obes (La ou , 1988), law sys ems (La ou , 2009) and ecological c ises (La ou , 2004). Simila ly, ANT-in o med accoun ing esea ch has h own in o elie he agency o a ious accoun ing echnologies, illus a ing o ins ance he eme gence o , and e ec s gene a ed by, calcula ions, ables, epo s, pe o mance measu es and in o ma ion sys ems (e.g. P es on, Coope & Coombs, 1992; Robson, 1992; B ie s & Chua, 2001; Mou i sen, Hansen & Hansen, 2009; Damb in & Robson, 2011; Qu & Coope , 2011; Vinna i & Skae baek, 2014; o name bu a ew). The second undamen al concep o ANT, ha o he ac o -ne wo k, is de ined as “simul aneously an ac o whose ac i i y is ne wo king he e ogeneous elemen s and a ne wo k ha is able o ede ine and ans o m wha i is made o ” (Callon, 1987, p. 93). In o he wo ds, an ac o eme ges om ela ional in e ac ions and i s cha ac e is ics a e ( e)de ined each ime i is in ol ed in he dynamics o a ne wo k: “ he compe encies o he ac o will be in e ed a e a p ocess o a ibu ion” (La ou , 1996a, p. 237; see also Callon & Muniesa, 2005, p. 1234). Such ela ionis ideas a e mixed wi h ealis on ological belie s in he sense ha he ac o s and ela ions which make up he wo ld a e conside ed o be eal a each momen . This iew o objec s jus being he e, bo h independen o ou pe cep ion and in an a- heo e ical sense, sugges s ha ANT’s on ological posi ion could e en be desc ibed as naï e ealism, a cha ac e iza ion ha La ou (2005, p. 156) eadily accep s. Howe e , ANT de ia es om classical ealism by a guing ha ac o s canno be di ided in o pe manen essen ial ea u es and acciden al supe icial p ope ies; an ac o is simply he sum o all he p ope ies ha i has a a pa icula momen (Ha man, 2009) 6 . Such an emphasis on ac ion and connec edness di e s om he clea ly delinea ed ac o s and s able s uc u es p e alen in much IT esea ch. Ano he di e ence o gene ic ealis iews is ha al hough ANT iews ex e nal eali y as being independen o human ac ions and pe cep ions, i does no conside ha eali y o be independen o he scien i ic de ices and me hods used o examine i (Law, 2004, pp. 31-32). Wi h ce ain ools and da a collec ion p ocedu es, a ce ain eali y becomes cons uc ed, implying ha se e al eali ies a e in ac possible 7 . Fo ins ance accoun ing ools, o mulas and p og ammes oge he wi h hose who design and implemen hem o m socio- echnical a angemen s ha pe o m he eali y ha hey measu e (Callon, 1998a, 2007). Such a iew also displays a lack o dep h on ology, ha is, he belie ha eali y consis s o dis inc bu embedded domains (Elde -Vass, 2008; O’Mahoney, O’Mahoney & Al-Amoudi, 2017), placing ANT in s a k con as wi h he on ological hie a chy ha is a leas implici in IT. In ANT lexicon, he p ocess o associa ions h ough which an en i y eme ges and acqui es i s cha ac e is ics is known as ansla ion o cons uc ion, depending on which aspec o he p ocess is emphasized. The no ion o ansla ion s esses he idea ha a ac o an inno a ion does no eme ge as a esul o a linea de elopmen pa h bu is ans o med and modi ied along i s unp edic able ajec o y. Impo an ly, i is no only he eme ging en i y ha is modi ied du ing such a p ocess bu he p ope ies and in e es s o he ac o s connec ed o i a e ( e)de ined as well. Mo eo e , ansla ion always in ol es ials o s eng h in which he pe sis ence o he objec s- o-be a e es ed by o he ac o s (Callon, 1986a); ha which is able o esis such ials becomes “ eal” (La ou , 1987, p. 93). When in u n his p ocess is e e ed o 6 As is cha ac e is ic o ela ionism, hese p ope ies a e dynamic as hey a e con inuously ede ined in ne wo ked in e ac ions, e en hough some o hem migh be mo e esis an o change han o he s. 7 Whe he hese di e se eali ies a e unde s ood as “plu al” o “mul iple” a ies be ween mo e adi ional ANT accoun s and hose o he so called “ANT and A e ” school (e.g. Law & Hassa d, 1999; Law, 2004; Law & Single on, 2005; Mol, 2002). Whils he o me ocus on examining how one e sion o eali y came in o being, acknowledging ha al e na i e eali ies we e possible bu ne e enac ed, he la e a gue ha mul iple e sions o eali y a e simul aneously pe o med h ough a ious p ac ices (e.g. Mol, 1999). 9 as “cons uc ion”, he aim is o highligh ha he eme gence o eal objec s is a cos ly, labo ious achie emen ha equi es he collabo a ion o bo h humans and non-humans. Thus, ANT’s “cons uc i ism” akes in o accoun a wide a ie y o ac o s han he human-cen ed “social cons uc i ism” p e ailing in IT (La ou , 2005). A dis inc i e ea u e o ANT’s on ology is i s ejec ion o pe manen and p e-exis ing duali ies, whe he hese ela e o agency and s uc u e, na u e and socie y, o language and he wo ld. Such duali ies a e conside ed o eme ge and become ( empo a ily) s abilized only a he end o ansla ion p ocesses, a e a conside able amoun o wo k has been unde aken o c ea e bounda ies be ween he di e en elemen s. Thus, in ma ked con as o IT, in ANT he no ion o s uc u e as ypically de ined has no ole, excep as an objec o decons uc ion 8 , and hence agency is no conside ed embedded ( o a p o ound c i ique o con en ional no ions o social embeddedness see e.g. Callon, 1998a). ANT’s on ology is la , meaning, o ins ance, ha s uc u es and o he mac o-ac o s a e no aken a p io i as some hing la ge han mic o-ac o s such as indi iduals (La ou , 1996a). Ins ead o o ming a p e-exis ing, immu able con ex o dynamic agency, s uc u es a e iewed analogously o any o he ac o s: hey a e momen a ily s abilised agg ega es o local nego ia ions, con o e sies and o he in e ac ions in ol ing humans and non-humans (Callon & La ou , 1981). Howe e , iewing he wo ld as on ologically la does no cons i u e a denial o he exis ence o s uc u es o powe di e en ials as such, bu he e-p esen a ion o bo h in an an i-essen ialis , ela ionis ligh . To pa aph ase, s uc u al elemen s may be assumed o p e-exis analysis bu hen ANT is no he app op ia e analy ical ool (La ou , 2005); IT o some o he social heo y can hen be employed ins ead. Whils IT unde s ands he wo ld o comp ise bo h s able elemen s (s uc u es) and change s emming om ac i e agency, ANT conside s change o be ubiqui ous and in e wined wi h he on-going ans o ma ion o ac o -ne wo ks. S abili y is seen as a a e, empo a y and agile s a e he pe sis ence o which equi es cons an main enance (Callon, 1998b). Thus, ANT s udies ocus mainly on he dynamics o change, pa icula ly on apid ans o ma ion ha o en in ol es he eme gence o hyb ids, en i ies in which social and echnical elemen s a e inex icably in e wined. In ac , in he absence o change o o he dynamics, ANT does no ha e much o say in compa ison o mo e adi ional social heo ies, such as IT, which can hen be employed o yield subs an i e explana ions. Howe e , adi ional heo ies may a imes be inadequa e o accoun o ins ances in which bounda ies a e uzzy and i is unclea how a pa icula en i y has been cons uc ed: “New opics, ha ’s wha you need ANT o !” (La ou , 2005, p. 142). In line wi h his exho a ion, ANT schola s ha e examined, o ins ance, he ad en o mic obiology and accina ion (La ou , 1988), he elec ic ehicle (Callon, 1986b), ca bon ma ke s (Callon, 2009), and digi al na iga ion (La ou , 2010). Howe e , his emphasis on inno a ion has also made ANT suscep ible o c i ique o a lack o sensi i i y o he his o ical con ingency o social embeddness and he possibili ies o mo e endu ing o ms o s uc u al s abili y (see e.g., Fou cade, 2007; Elde -Vass, 2008; Yang & Modell, 2015; O’Mahoney e al., 2017). Epis emological commi men s Whils ins i u ional heo is s aim a e ining o ex ending heo y and se ou o do his by bo h induc ion and deduc ion, ANT may a he be cha ac e ized as being a highly empi ical app oach wi h no signi ican in e es in any o he men ioned heo iza ion s a egies o easoning me hods. This posi ion de i es om ANT’s ambiguous na u e as nei he a ull-blown 8 In o he wo ds, an ANT schola can e y well conduc a e ospec i e analysis o how a momen a ily s abilized s uc u e has been cons uc ed. 16 as hey a e se di e en le els o o ganiza ions (Adol sson & Wiks öm, 2007), policy p og ammes (Ezzamel e al., 2007) and phases o public policy de elopmen (Hyndman e al., 2014). Compa ed o adi ional no ions o ins i u ional isomo phism, hese s udies p o ide a iche unde s anding o how accoun ing p ac ices come o a y as hey di use wi hin pa icula ins i u ional se ings. Howe e , simila o he mo e gene al de elopmen o Scandina ian ins i u ionalism, accoun ing schola s ollowing his s and o IT ha e adop ed a highly ac o -cen ic app oach o ins i u ional change whils la gely igno ing he iew o agency as an ins i u ionally embedded phenomenon. Simila o much ANT-inspi ed esea ch on accoun ing (c . Jus esen & Mou i sen, 2011; Lukka & Vinna i, 2014), he main emphasis o his esea ch is on how a ious ac o s seek o de ise new accoun ing discou ses and p ac ices. E en hough he gene al in luence o ex an ins i u ional s uc u es on ansla ion p ocesses is ecognized (see especially Modell, 2005; Hyndman e al., 2014), no se ious e o s a e made o heo ise he possibili ies o embedded agency. P obing in o hese possibili ies equi es much mo e de ailed a en ion o how speci ic s uc u al mechanisms condi ion indi idual ac ion epe oi es and how such mechanisms cons ain and enable he ans o ma ion o indi idual agency in o collec i e ac ion (Ba ilana & D’Aunno, 2009; Modell, 2015a). Mo eo e , e en hough accoun ing esea ch based on Scandina ian ins i u ionalism has d awn ex ensi ely on ANT-inspi ed no ions o change, mos o i has honou ed he epis emological commi men s o IT, including he concomi an no mal science impulse o con inuously e ine and ex end he la e me hod heo y. This lea es he epis emological di e ences be ween IT and ANT and he ensions a ising om hei di e ging iews o heo y de elopmen la gely un ecognized. The emaining s udies in he “igno e” ca ego y make mo e angen ial use o ANT concep s, bu ha e also sough o econcile such concep s wi h a s onge sense o ins i u ional embeddedness. This includes examina ions o how budge s can be unde s ood as as a medium h ough which ins i u ional logics shape o ganiza ional ac ion (Ezzamel e al., 2012) and how a ious ins i u ional cons ain s shape he ansla ion o accoun ing epo s (Ca on & Tu co e, 2009; O’Neill e al., 2015). O pa icula in e es in his ega d is Ezzamel e al.’s (2012) s udy o budge a y e o ms in he ield o educa ion. Following he ins i u ional logics app oach, Ezzamel e al., (2012) complemen ed hei analysis wi h ANT-inspi ed no ions o pe o ma i i y (Callon, 1998a) o enhance ou unde s anding o how budge ing is made o ac as a ma e ial p ac ice and how his gi es ise o an icipa ed and unin ended consequences. Budge s we e seen as an impo an media o be ween compe ing logics, exe cising conside able in luence on e ol ing o ganiza ional p ac ices. Whils his is consis en wi h ANT’s concep ion o how non-human ac o s come o ma e , Ezzamel e al. (2012) we e ca e ul no o de ach his phenomenon om he ins i u ional con ex in which budge s we e embedded. Thei s udy can hus be seen as an a emp o inco po a e conce ns wi h ma e iali y and he ole o non-human ac o s in o IT, wi hou abandoning a iew o agency as an ins i u ionally embedded phenomenon. Howe e , no explici a en ion is being paid o he on ological ensions eme ging om such a emp s o econcile IT- and ANT-inspi ed no ions o agency. The epis emological posi ion adop ed by Ezzamel e al. (2012) also ollows ha o IT a he han ANT and displays p onounced conce ns wi h ex ending heo y de elopmen wi h espec o how accoun ing is in luenced by ins i u ional logics. A simila lack o a en ion o on ological ensions and an e en mo e p onounced absence o an epis emological posi ion esembling ha o ANT a e disce nible in Ca on and Tu co e (2009) and O’Neill e al. (2015). In e ms o on ology, bo h s udies ecognize how ex an s uc u es condi ion he p opensi y o embedded agency (in he o m o pa h dependencies and ins i u ional cons ain s on ansla ions). They also ecognize he capaci y o ma e ial 17 accoun ing p ac ices o cons i u e non-human ac o s and place ela i ely balanced emphasis on he possibili ies o change and s abili y. Howe e , no a en ion is paid o he on ological ensions esul ing om he econcilia ion o such ANT-inspi ed no ions o agency wi h he idea o embedded agency. Also, in examining how accoun ing epo s ake shape, bo h Ca on and Tu co e (2009) and O’Neill e al. (2015) adop an epis emological posi ion elying hea ily on deduc i e heo izing o acili a e he analysis o a chi al da a. This de ac s om deepe and mo e open-ended analyses o how a b oade ange o human and non-human ac o s a e implica ed in inde e mina e change p ocesses. In bo h s udies, his led o a iew o change as a highly cons ained phenomenon wi h a de ini e end-poin , which is a odds wi h ANT, bu he au ho s ail o e lec on how hei lack o deepe a en ion o he unde lying change dynamics may ha e ein o ced his concep ion o ins i u ionaliza ion. This illus a es how he adop ion o an epis emological posi ion, which is much close o ha o IT han ANT, la gely nega es he ambi ion o en ich ins i u ional analyses wi h insigh s om ANT. Howe e , he epis emological ensions unde pinning his impasse emain un ecognized. Taken oge he , ou analysis o he s udies in he “igno e” ca ego y d aws a en ion o he di icul ies o combining IT and ANT in a logically cohe en way. In pa icula , he ensions inhe en in he econcilia ion o IT- and ANT-inspi ed concep ions o agency and change seems o p esen an on ological dilemma, which leads esea che s o ei he emphasize one o he o he o hese concep ions. On he one hand, esea ch d awing hea ily on ANT o en ich analyses o ins i u ional change, such as he s udies in o med by Scandina ian ins i u ionalism, ends o downplay no ions o embedded agency. This b ings ins i u ional analyses close o he concep ions o agency p e ailing in ANT, bu os e s ela i ely ague no ions o how ex an ins i u ional s uc u es condi ion he possibili ies o agency and change. On he o he hand, s udies which y o p ese e a s onge sense o how ins i u ions in luence agency and change ha e la gely igno ed he ensions be ween such a iew and ANT’s open-ended no ion o change as an ongoing and inde e mina e p ocess. Mo eo e , mos o he s udies in he “igno e” ca ego y ollow he epis emological posi ion associa ed wi h IT wi hou e lec ing on he jus i iabili y o bo owing concep s om ANT in ligh o hei di e ging iews o heo y de elopmen . This is symp oma ic o he a he unques ioning no mal science endencies, agains which c i ics o IT ha e inc easingly cau ioned (Coope e al., 2008; Willmo , 2015; Modell, 2015a). As explica ed below, such endencies a e also e iden in pape s en ailing a g ea e deg ee o e lec ion on he challenges o combining IT and ANT. Assimila e The pape s alling in o he “assimila e” ca ego y include e iew a icles deba ing in e alia he possibili ies o combining IT and ANT (Lounsbu y, 2008; Modell, 2009) as well as wo empi ical s udies pu suing a simila line o inqui y (Hoppe & Majo , 2007; A ena, A naboldi & Azzone, 2010). The pape s classi ied in o his g oup a e all domina ed by IT, bu en ail mo e explici ecogni ion o especially he on ological di e ences is-a- is ANT han hose alling in o he “igno e” ca ego y. Howe e , he ex en o which his ecogni ion is accompanied by deepe e lec ions on he pa adigma ic ensions esul ing om he combina ion o he wo me hod heo ies a ies somewha . S a ing wi h Lounsbu y’s (2008) discussion o how accoun ing p ac ices may be seen as embedded in di e en ins i u ional logics, we see e idence o an a emp o p opaga e he use o ANT as a complemen a y means o s udying such p ac ices wi hou abandoning IT as a dominan me hod heo y. Consis en wi h IT, Lounsbu y (2008) explici ly subsc ibed o a 18 social cons uc i is on ology ecognizing how eali y is s uc u ed by ex an and eme ging logics and how his condi ions he possibili ies o human agency and he p opensi y o ins i u ional change and s abili y. Lounsbu y (2008, p. 357) ecognized ha such an on ological posi ion is “seemingly a odds” wi h he mo e inde e mina e iew o change in ANT, bu a gued ha he la e iew is “no an i he ical” o con en ional concep ions o ins i u ional change and ha i can enhance ou unde s anding o he in ica e p ocesses h ough which a ia ions in accoun ing p ac ices eme ge. This posi ion was jus i ied by he a gumen ha “ he e is always change occu ing” (Lounsbu y 2008, p. 357) e en wi hin wha may appea o be e y cons aining ins i u ional condi ions. Howe e , i is no clea how Lounsbu y (2008) sees ANT- inspi ed analyses o change being econciled wi h no ions o embedded agency, which a e s ongly emphasized in esea ch on ins i u ional logics. o whe he his will lead o a highly ac o -cen ic concep ion o change simila o ha obse ed in Scandina ian ins i u ionalism. Lounsbu y (2008) did no deepen his e lec ions on his opic o he on ological ensions a ising om a emp s o econcile IT- and ANT-inspi ed no ions o agency and change. Simila endencies o downplay on ological ensions a e disce nible in Modell’s (2009) ex ension o Lounsbu y’s (2008) a gumen o he opic o pe o mance measu emen and managemen . Adop ing an on ological posi ion simila o ha o Lounsbu y (2008), Modell (2009) mobilized ANT as a means o nu u ing g ea e a en ion o pe o mance measu emen as a ma e ial p ac ice and a mo e inde e mina e iew o change. In doing so, he did no see he social cons uc i is on ology o IT as an insu moun able ba ie o he inco po a ion o ANT- inspi ed insigh s al hough he ecognized he dis inc on ological o igins o he wo me hod heo ies. Also, nei he Lounsbu y (2008) no Modell (2009) dwelled much on he epis emological implica ions o combining IT and ANT in indi idual pieces o esea ch. Thei e lec ions on he pa adigma ic ensions associa ed wi h such esea ch we e hus ela i ely limi ed. Somewha deepe e lec ions on he pa adigma ic ensions associa ed wi h combining IT and ANT can be ound in he empi ical s udies alling in o he “assimila e” ca ego y. Bo h Hoppe and Majo (2007) and A ena e al. (2010) paid explici a en ion o he on ological di e ences be ween IT and ANT, bu d ew a he di e en conclusions as o how he wo me hod heo ies migh be combined o ad ance a mo e open-ended iew o ins i u ional change as an ongoing and inde e mina e phenomenon. Hoppe and Majo (2007) ecognized he di e ging, o e - iding iews o eali y in IT and ANT, whils p ima ily leaning owa ds he o me me hod heo y by aking he isomo phic p essu es embedded in ins i u ional s uc u es as a s a ing poin o hei analysis. This was complemen ed wi h an ANT-inspi ed analysis o how he egula ion o cos ing, based on an ac i i y-based cos ing app oach, was ansla ed wi hin an indi idual o ganiza ion and how his caused cos ing p ac ices o de ia e om ield-le el p esc ip ions. This mode o analysis is simila o ha p esc ibed by Lounsbu y (2008) in ha i p o ides a ine-g ained depic ion o how p ac ice a ia ions can eme ge wi hin b oade ins i u ional cons ain s. Howe e , simila o he accoun ing s udies inspi ed by Scandina ian ins i u ionalism, Hoppe and Majo (2007) paid li le a en ion o he no ion o embedded agency and he eby igno ed on ological ques ions as o whe he IT- and ANT-inspi ed concep ions o agency can be combined in a logically cohe en way. G ea e e o s o e ain a sense o embedded agency can be ound in A ena e al.’s (2010) s udy o he ins i u ionaliza ion o isk managemen p ac ices. In con as o Hoppe and Majo (2007), A ena e al. (2010) explici ly e-in e p e ed he on ology associa ed wi h ANT o accommoda e a concep ion o human agency, which is close o ha o IT, in examining how a ia ions in en e p ise isk managemen eme ged ac oss di e en o ganiza ions. In doing so, hey ad anced he no ion o o ganiza ional change as an “embedded p ocess o ansla ion” 19 (A ena e al., 2010, p. 672) which is being condi ioned by mul iple ins i u ional logics. Whils his may seem like an inno a i e way o concep ualizing he no ion o ansla ion i is, s ic ly speaking, incompa ible wi h he on ological ounda ions o ANT. Hence, e en hough he on ological di e ences be ween IT and ANT a e ecognized, he au ho s do no eally add ess he ensions eme ging om he a emp o econcile hei di e ging iews o agency and change. Ou analysis o he s udies in he “assimila e” ca ego y ein o ces he iew ha esea che s who seek o econcile IT- and ANT-inspi ed no ions o agency and change ace a a he in ac able on ological dilemma. Simila o he s udies in he “igno e” ca ego y, accoun ing esea che s seem compelled o ei he downplay no ions o embedded agency o subsc ibe o an IT-inspi ed concep ion o agency which is inconsis en wi h ha o ANT. Mo eo e , e en hough ANT concep s a e bo owed o nu u e a mo e open-ended analysis o change, esea che s mainly ollow he epis emological commi men s o IT in a a he unc i ical manne . The epis emological di e ences and ensions be ween IT and ANT a e ei he igno ed (Lounsbu y, 2008; Modell, 2009) o subjec o ela i ely limi ed e lec ions cen ed on how a mo e open-ended iew o ins i u ionaliza ion can be nu u ed (Hoppe & Majo , 2007; A ena e al., 2010). Hence, simila o he s udies in he “igno e” ca ego y, he no mal science aspi a ions o IT emain unques ioned and he issue o whe he his is compa ible wi h he mo e a- heo e ical epis emological posi ion o ANT is le unadd essed. D ama ize The inal ca ego y o pape s includes mo e ex ensi e e lec ions on he pa adigma ic ensions associa ed wi h combining IT and ANT and places ela i ely balanced emphasis on bo h me hod heo ies as a basis o empi ical analysis. Only wo pape s (How & Alawa age, 2012; Rau iainen & Scapens, 2013) all in o his ca ego y. As explica ed below, hese pape s also di e signi ican ly in e ms o how hey app oach he combina ion o IT and ANT and deal wi h pa adigma ic ensions. How and Alawa age (2012) se ou o highligh he on ological di e ences be ween IT and ANT and adop ed an explici ly eclec ic app oach o explain how new accoun ing p ac ices, eme ging om he implemen a ion o an en e p ise esou ce planning sys em, emained decoupled om ope a ions. In doing so, hey applied IT and ANT sepa a ely o o e wo complemen a y accoun s o his phenomenon and made no e o s o in eg a e concep s om one me hod heo y in o he o he . Consis en wi h he di e ging on ological posi ions unde pinning hese me hod heo ies, IT-inspi ed no ions o decoupling as a s able s a e embedded in ex an ins i u ional s uc u es we e jux aposed o an ANT-inspi ed accoun o how ongoing ansla ion p ocesses and nego ia ions be ween a ious ac o s con ibu ed o main ain his s a e. The need o such an analy ical app oach was jus i ied by he insigh ha he wo me hod heo ies ha bou e y di e en , and no easily econcilable, iews o how o ganiza ional change and decoupling a e b ough abou . The on ological ensions be ween he wo pe spec i es can hus be said o ha e been ecognized and hen a oided by he choice o analy ical app oach. This was acili a ed by he adop ion o a la gely induc i e, open-ended epis emological posi ion which allowed wo sepa a e analyses o eme ge om empi ical da a and which, acco ding o he au ho s, “ex ends he heo isa ion o decoupling” (How & Alawa age, 2012, p. 404). To some ex en , his sepa a e use o IT and ANT lessened he epis emological ensions associa ed wi h combining he wo me hod heo ies. Howe e , he au ho s did no o e any deepe e lec ions on his opic and i is hus di icul o disce n 20 whe he hey ecognize he mo e undamen al epis emological di e ence be ween he wo me hod heo ies ela ed o hei di e ging iews o heo y de elopmen . Thei mobiliza ion o ANT o ex end ou unde s anding o a concep p ima ily associa ed wi h IT, such as decoupling (c . Meye & Rowan, 1977), sugges s ha his is no he case and ha hei a emp o heo ize his phenomenon is pe haps ye ano he example o he no mal science aspi a ions cha ac e izing he la e heo y. In con as o How and Alawa age (2012), Rau iainen and Scapens (2013) in eg a ed insigh s om IT and ANT in o a uni ied amewo k and o e ed wha we belie e o be he mos exhaus i e e lec ions on he pa adigma ic ensions associa ed wi h such esea ch o da e. Ci ing se e al o he ea lie a emp s o combine IT and ANT (Hoppe & Majo , 2007; Lounsbu y, 2008; Modell, 2009), hey sough o ake s ock o hese ad ances whils ex ending hei analysis o he implemen a ion o an en e p ise esou ce planning sys em. In doing so, hey ad anced ela i ely ex ensi e e lec ions on he on ological di e ences be ween IT and ANT. E en hough he on ological posi ion guiding hei analysis leaned owa ds an IT- inspi ed concep ion o ansla ion p ocesses as cons ained by ex an ins i u ional s uc u es, hey clea ly ecognized he po en ial ensions associa ed wi h such a posi ion and he p oblems o econciling i wi h a mo e inde e mina e iew o change. They also o e ed an insigh ul empi ical accoun o how ins i u ional cons ain s condi ioned he ansla ion o en e p ise esou ce planning and con ibu ed o a pa h-dependen p ocess o change. Howe e , simila o se e al o he o he s udies included in ou e iew (e.g., Modell, 2005; Adol sson & Wiks öm, 2007; Ezzamel e al., 2007; Hoppe & Majo , 2007; Hyndman e al., 2014), Rau iainen and Scapens (2013) did no conside he mo e in ac able on ological issue o whe he gene al concep ions o ansla ion as an ins i u ionally cons ained phenomenon can be econciled wi h a de ailed unde s anding o embedded agency in a logically cohe en way. No can hei analysis be said o ha e b oken wi h he no mal science aspi a ions o IT. Rau iainen and Scapens (2013) paid signi ican a en ion o how IT migh need o be modi ied o econcile i wi h he epis emological p inciples o ANT and nu u e an open-ended app oach o ins i u ionalisa ion. Mo eo e , hey o e ed ex ensi e epis emological e lec ions on when close in eg a ion be ween IT and ANT may be mos use ul and when he wo me hod heo ies should be used in isola ion om each o he . In hei e o s o place he wo me hod heo ies on a ela i ely equal oo ing, hey also paid explici a en ion o how IT may e ine and ex end ANT. Howe e , he mo e undamen al jus i iabili y o econciling he epis emologies o he wo me hod heo ies in ligh o hei di e ging iews o heo y de elopmen was le unadd essed. No e e ences we e made o La ou ’s (1988, 1996b, 2005) p e e ence o ANT s udies o always p og ess on a s and-alone basis wi hou esea che s imposing heo e ical amewo ks on hose o be s udied, al hough he au ho s ecognized he gene al “dange o o e - heo izing e en s” (Rau iainen & Scapens, 2013, p. 121) when combining heo ies. The discussion abo e is indica i e o how ce ain on ological and epis emological ensions a e di icul o a oid e en whe e esea che s display a ela i ely high deg ee o e lexi i y conce ning he challenges o combining IT and ANT. As demons a ed by How and Alawa age (2012), he only way o alle ia e some o hese ensions migh be o apply he me hod heo ies sepa a ely o p o ide wo dis inc , bu complemen a y, accoun s o pa icula subs an i e phenomena. Howe e , e en in hei case i is di icul o id onesel o he imp ession ha he unde lying mo i a ion o using he wo me hod heo ies in andem o igina es in he no mal science inclina ions, which ha e long cha ac e ized IT bu which a li e al eading o La ou (1988, 1996b, 2005) de ies. Unless such li e al eadings o seminal ANT ex s a e elaxed, i would seem o be i ually impossible o econcile he epis emologies o IT and ANT in a logically cohe en way. Ye , as we ha e seen abo e, some esea che s s ill igno e his ension 21 and discuss how IT may e ine and ex end ANT in a manne which is, s ic ly speaking, inconsis en wi h he epis emological commi men s o he la e heo y (see Rau iainen & Scapens, 2013). Concluding Discussion This pape has que ied in o he challenges acing accoun ing esea che s who combine me hod heo ies oo ed in di e ging on ological and epis emological assump ions h ough an analysis o s udies which combine insigh s om IT and ANT. The majo i y o his esea ch is domina ed by IT, whils inco po a ing concep s and ideas om ANT o ill pe cei ed gaps in he o me me hod heo y. As such, ou analysis is mainly conce ned wi h a i mly es ablished body o esea ch, which bo ows selec i ely om a pa icula me hod heo y, a he han adical a emp s o de elop “new” heo ies h ough ull- ledged heo y blending (c . Oswick e al., 2011; Suddaby e al., 2011). Ne e heless, simila o he gene al de elopmen o IT o e he pas decades, accoun ing schola s ha e made claims o he e ec ha such bo owing can make impo an con ibu ions o ou unde s anding o how accoun ing p ac ices a e ins i u ionalized. The p ima y, o e - iding a ionale o combining IT and ANT has been ha he la e me hod heo y can en ich he analysis o ins i u ional change as an ongoing and inde e mina e p ocess and enhance ou unde s anding o he human and non-human agency in ol ed in he e olu ion o he e ogeneous accoun ing p ac ices. This has, in u n, enabled accoun ing esea che s o del e in o he dynamic na u e o powe ela ionships (e.g., Modell, 2005), he pe o ma i e capaci y o accoun ing as a ma e ial p ac ice (e.g., Ezzamel e al., 2012), and he changing meanings o accoun ing p ac ices (e.g., Adol sson & Wiks öm, 2007; Ezzamel e al., 2007; Hoppe & Majo , 2007; A ena e al., 2010; Rau iainen & Scapens, 2013; Hyndman e al., 2014), whils p ese ing a mo e o less p onounced sense o how such phenomena a e condi ioned by he ins i u ional en i onmen in which hey e ol e. Whils ecognizing hese subs an i e con ibu ions, we ha e demons a ed how he combina ion o IT and ANT cons i u es a ela i ely ex eme example o me hod heo ies based on incompa ible on ological and epis emological assump ions and how his gene a es se e e pa adigma ic ensions. The mos signi ican ensions ela e o hei di e ging concep ions o he na u e o social s uc u es and agency and hei e y di e en epis emological iews o he ole o heo y. In e ms o on ology, much o he esea ch unde e iew seems o be caugh on he ho ns o a a he in ac able dilemma. In dealing wi h he on ological ensions a ising om he combina ion o IT and ANT, esea che s ei he ocus on social ac o s whils downplaying no ions o embedded agency, which play an inc easingly p ominen ole in IT, o seek o main ain a s onge sense o ins i u ional embeddedness, which is a odds wi h he concep ion o agency in ANT. This endency o esea ch o bi u bica e along ac o -cen ic and s uc u alis lines in explaining he p ocess o ins i u ionaliza ion is eminiscen o Coope e al.’s (2008, p. 692) obse a ion ha esea che s ha e long “ lip- lop[ped] be ween ‘s uc u e’ and ‘agency’” in hei e o s o con inuously e ine and ex end IT. Ou indings also ein o ce eme ging conce ns abou he di icul ies in econciling he on ology o ANT wi h heo ies g ounded in a mo e s uc u alis unde s anding o he wo ld (Elde -Vass, 2008; O’Mahoney e al., 2017). Howe e , he on ological ensions which eme ge om he combina ion o IT and ANT ha e been subjec o li le explici e lec ion on he pa o esea che s. In addi ion, wi h he excep ion o Qua one and Hoppe (2001), none o he s udies in ou e iew has explici ly ecognized he di icul ies in econciling he no mal science aspi a ions embedded in IT wi h he a- heo e ical epis emological commi men s o ANT. This lack o a en ion o key epis emological ensions is pe haps less o a conce n, albei no unp oblema ic, as long as 22 esea ch is domina ed by IT and mainly un olds wi hin a no mal science adi ion (c . O’Mahoney e al., 2017). Howe e , as we see e idence o in he s udies in he “d ama ize” ca ego y, i becomes mo e p oblema ic when IT and ANT a e placed on an equal oo ing and whe e his compels esea che s o also conside how he la e me hod heo y may be e ined and ex ended. No wi hs anding he pa adigma ic ensions associa ed wi h he combina ion o IT and ANT, we do no wish o p onounce a mo a o ium on he e o s o imbue ins i u ional analyses wi h a s onge sense o how powe ela ionships e ol e, how no ions o ma e iali y and non-human agency a e implica ed in ins i u ional p ocesses and how he he e ogeneous meanings a ibu ed o accoun ing p ac ices eme ge. Howe e , ou analysis aises ques ions as o whe he con inued app ochemen be ween IT and ANT is he mos app op ia e a enue o his end o whe he al e na i e pa hs, which a e no plagued by he same on ological and epis emological ensions, can be ound. Whils a comp ehensi e discussion o his opic is beyond he scope o he p esen pape , we wan o sugges a ew possible lines o inqui y o u u e esea ch. Two po en ially p omising s ands o esea ch, which may be mo e amenable o econcilia ion wi h IT and i s inc easing emphasis on embedded agency, can be ound in he li e a u es on socioma e iali y (O likowski & Sco , 2008) and he pe o ma i i y o ma ke de ices (MacKenzie, 2006). Whils bo h pe spec i es owe a conside able in ellec ual deb o ANT, hey a e s ill only loosely connec ed o i s on ological ounda ions and a e a guably be e sui ed o examining he e ol ing agen ial powe s o accoun ing as an ins i u ionally embedded phenomenon. 12 In addi ion o hese bodies o esea ch, i may be wo h e isi ing accoun ing esea ch in o med by he go e nmen ali y pe spec i e which, acco ding o Mille and Powe (2013), has conside able a ini y o IT whils also inco po a ing insigh s om ANT. In pa icula , his esea ch has a long-s anding in e es in how accoun ing plays a cons i u i e ole in o ganiza ions and socie y, which is simila o he conce ns wi h pe o ma i i y, and i has p o ided aluable insigh s in o how accoun ing p ac ices a e implica ed in a ecu si e in e play wi h he ins i u ions ha bo h shape and a e being shaped by i s e olu ion. Rega dless o which pa h is chosen o he u u e de elopmen o ins i u ional accoun ing esea ch, we u ge esea che s o exe cise much g ea e e lexi i y wi h espec o he on ological and epis emological p emises o such esea ch. Ou e iew e eals a spec um o e lexi i y on he pa o esea che s. A small numbe o s udies, alling in o he “abandon” and “d ama ize” ca ego ies, en ail ela i ely ex ensi e e lec ions on whe he he combina ion o IT and ANT in a single s udy is jus i iable and how he pa adigma ic ensions associa ed wi h doing so migh be add essed. Bu as we ha e also shown, he as majo i y o he pape s unde e iew, alling in o he “igno e” and “assimila e” ca ego ies, include no o ela i ely limi ed e lec ions on hese opics. We belie e esea che s could make he pa adigma ic implica ions o hei wo k mo e explici by ca e ully spelling ou how he on ological ounda ions o he me hod heo ies being combined o e lap o di e ge om each o he and how his eeds h ough in o epis emological commi men s. This migh sensi ize esea che s o he ex en o which he on ological and epis emological assump ions o a ious me hod heo ies can be econciled. Such e lec ions do no necessa ily need o dis ac he p esen a ion o subs an i e esea ch indings and heo e ical con ibu ions. Howe e , we also ecognize ha when me hod heo ies a e as a apa in e ms on ological and epis emological assump ions, as is he case wi h IT 12 In he case o socioma e iali y, eseache s ha e long demons a ed a willingness o engage wi h ins i u ional heo is s (O likowski & Ba ley, 2001) and ha e ecen ly e-cas he e ec s o socioma e ial p ac ices as a o m o embedded agency (Leona di, 2013). Simila ly, MacKenzie’s (2006) wo k has been hailed as a use ul co ec i e o ANT’s lack o sensi i i y o embeddedness, since he pays g ea e a en ion o how he pe o ma i i y o ma e ial a e ac s is condi ioned by in e alia p e-exis ing social s uc u es (Fligs ein & Dau e , 2007; Fou cade, 2007). 23 and ANT, i may be p ac ically impossible o combine hem in a logically cohe en way. In such ci cums ances, esea che s need o exe cise conside able es ain (Okhuysen & Bona di, 2011) and a oid he emp a ion o simply b acke on ological and epis emological assump ions in hei e o s o in eg a e subs an i e heo e ical insigh s (Schul z & Ha ch, 1996). As indica ed in he in oduc ion o his pape , such b acke ing o on ological and epis emological assump ions seems o be ela i ely widesp ead in in e -disciplina y accoun ing esea ch and has led o c i icisms ha accoun ing esea che s may be engaging in excessi e eclec icism (see Modell, 2013, 2015a, 2015b). Simila o Schul z and Ha ch (1996), we see such c i icisms as a cause o conce n, since i may unde mine he combina ion o me hod heo ies as a alid schola ly endea ou . A he same ime, we do no wish o oman icize he no ion o esea che e lexi i y as a ma e o assuming an enligh ened epis emological posi ion, ee om any o he biases which hinde he objec i a ion o knowledge (c . Lynch, 2000), and we ecognize ha he p opensi y o esea che s o combine me hod heo ies and o e lec on such p ac ices is p o oundly shaped by he epis emic communi ies in which hey a e embedded. Following Bou dieu (e.g., Bou dieu, 1988; Bou dieu & Wacquan , 1992), we accep ha he p oduc ion o scien i ic knowledge is condi ioned by he ins i u ionalized belie s and p ac ices, o doxa, o such communi ies. Howe e , we also ake his lead in a guing ha , as membe s o an epis emic communi y, we ha e a collec i e esponsibili y o e lec on ecei ed esea ch p ac ices in an a emp o objec i ize scien i ic knowledge o ma ion. Whils we a e conscious o he cha ge agains Bou dieu o adop ing a hype -objec i is ic app oach o e lexi i y (Lynch, 2000), we do no wan o ela i ize he p oduc ion o scien i ic knowledge o such an ex en ha es ablished esea ch p ac ices go unques ioned only because hey ha e been accep ed as alid by a pa icula epis emic communi y. Hence, we ecognize he need o no only e lec on he pa adigma ic implica ions o combining pa icula me hod heo ies, bu also o engage in deepe epis emic e lexi i y (Bou dieu & Wacquan , 1992) as o whe he he p ac ice o combining such heo ies is jus i iable o no in a mo e gene al sense. Inso a as he b oade , in e -disciplina y accoun ing esea ch p ojec is conce ned, we belie e ha he e is a need o g ea e epis emic e lexi i y as o wha jus i ies he combina ion o me hod heo ies and how his a ec s ou wo k as an epis emic communi y. I may be a gued ha in e -disciplina y accoun ing esea ch is inc easingly s eeped in a doxa which a ou s a no mal science adi ion aimed a cons an ex ension and e inemen o me hod heo ies o ad ance subs an i e insigh s in o accoun ing as a social and o ganiza ional p ac ice (Vollme , 2009; Richa dson, 2017). I is possible ha he ela i ely unques ioning app oach o he combina ion o me hod heo ies, which we ha e documen ed, is a e lec ion o his b oade end o a ou cumula i e heo y de elopmen a he han del ing in o he epis emic p emises o such p ac ices. Such b acke ing o epis emic e lexi i y can be help ul as i may unleash esea che s’ c ea i i y and gene a e impo an heo e ical ad ances. As no ed by Weick (1999), an inabili y among esea che s o a leas empo a ily es ain hei e lexi i y can be pa alyzing and can lead o a si ua ion whe e li le subs an i e p og ess in heo y de elopmen is being made. Howe e , we a e wa y ha a lack o epis emic e lexi i y can also ein o ce endencies owa ds excessi e eclec icism in an en i onmen whe e esea che s a e con inuously pushed o ad ance inc emen al con ibu ions in a ne e -ending ques o ad ance me hod heo ies (Weick, 1999; Suddaby e al., 2011). These conce ns ha e pa icula signi icance o esea che s employing he wo me hod heo ies examined in he p esen pape . We see a pa icula isk o accoun ing esea ch in o med by IT emaining suscep ible o c i icisms o excessi e eclec icism, unless he endency o bo ow om o he me hod heo ies is combined wi h g ea e e lexi i y on he jus i iabili y o doing 24 so. O e he yea s, ins i u ional heo is s ha e a guably engaged in li le e lec ion on hei esea ch p ac ices as an epis emic communi y (Coope e al., 2008; Cza niawska, 2008) and he s ong no mal science adi ion pe mea ing in e -disciplina y accoun ing esea ch is also unlikely o s imula e such e lec ions. Accoun ing schola s in o med by ANT ace a la gely e e se dilemma. As we ha e demons a ed in his pape , a li e al eading o especially La ou (1988, 1996b, 2005) pu s ANT a odds wi h any no mal science adi ion aimed a cumula i e heo y de elopmen . Ye , accoun ing schola s using ANT a e p esumably subjec o he same demands o ad ance inc emen al heo e ical con ibu ions as he es o he in e -disciplina y accoun ing esea ch communi y. 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Resea ch in he Sociology o O ganiza ions, 39A, 77-96. Zilbe , T. (2017). How ins i u ional logics ma e : a bo om-up app oach. Resea ch in he Sociology o O ganiza ions, 48A, 137-155. 34 Table 1. Compa ison o he key on ological and epis emological assump ions o ins i u ional and ac o -ne wo k heo ies. Ins i u ional heo y Ac o -ne wo k heo y On ological ounda ions O e - iding concep ion o eali y. The eal is socially cons uc ed, bu ealis dimension also ecognized as social s uc u es become objec i ied o e ime (dep h on ology). Whils he eal eme ges in a ela ional and cons uc ed manne , objec s a e ully eal a any gi en momen as in naï e ealism. An ac o does no exis ou side i s ela ions o o he s. All ac o s a e on he same le el ( la on ology). Concep ion o social s uc u es. S uc u es exis as socially eal en i ies which condi ion, bu a e on ologically dis inc om, human agency. S uc u es a e no immu able, p e- exis ing en i ies ha condi ion agency. They can eme ge and become empo a ily s abilized only a he end o a ansla ion p ocess. Concep ion o agency. Human agency is ins i u ionally embedded and condi ioned by his o ically con ingen s uc u es. Inc easing a en ion o collec i e agency. Agency is no embedded. Human and non-human en i ies (ac an s) con inuously in e ac and bo h ha e he capaci y o exe cise agency. Concep ion o change and s abili y. Change is a ela i ely excep ional and episodic s a e and is always condi ioned by ex an ins i u ions. Change is ubiqui ous and in e wined wi h he on-going ans o ma ion o ac o -ne wo ks. S abili y seen as a empo a y and agile s a e. Epis emological commi men s O e - iding epis emological posi ion. Empi ical/induc i e, bu also en ailing impo an deduc i e elemen . Highly empi ical, pu suing unique desc ip ions and being open o all possibili ies. Induc ion and deduc ion do no play any signi ican ole. Role o heo y No mal science iew aimed a con inuous heo e ical e inemen and ex ensions. Theo y has no ole in ANT i sel , making he analysis inde e mina e. P io assump ions abou uni s o analysis. Rela i ely ixed and clea ly dema ca ed a p io i assump ions abou which ac o s ma e , al hough he exac na u e o ins i u ional en i onmen s can only be disco e ed h ough empi ical in es iga ion. Delibe a ely open-ended abou which ac o s and ela ionships ma e in he o ma ion o ac o - ne wo ks. Table 2. Summa y o he e iew o accoun ing s udies combining IT and ANT. S udy, jou nal and dominan me hod heo y. On ological assump ions Epis emological commi men s O e - iding concep ion o eali y. Concep ion o social s uc u es. Concep ion o agency. Concep ion o change and s abili y. O e - iding epis emological posi ion. Role o heo y P io assump ions abou uni s o analysis. Abandon Qua one and Hoppe (2001), MAR, ANT dominan . Rejec ing mode nis iews o social eali ies as s uc u ed by objec i ied ins i u ions. Ex an s uc u es downplayed. No a en ion o embedded agency whils non-human ac o s ecognized. Con inuous change as “d i ” emphasized. Explici ly open- ended o a oid p econcei ed no ions o p ac ice. Li le a p io i heo izing. ANT p oposed as al e na i e o IT. Open-ended, eme gen iew o which ac o s and ela ionships ma e . Mennicken (2008), AOS, ANT dominan . No made explici . Ex an s uc u es d i ing di usion and isomo phism downplayed bu in luence o ex an ideas ecognized. No a en ion o embedded agency whils non-human ac o s ecognized. Ongoing and inde e mi-na e na u e o change emphasized. Rela i ely open- ended al hough in luence o ex an ideas ecognized. Li le a p io i heo izing. ANT no ion o ansla ion p oposed as al e na i e o IT no ion o di usion. Open-ended, eme gen iew o which ac o s and ela ionships ma e . Igno e Gend on and Bake No made explici . No a en ion o ex an s uc u es, bu No explici a en ion o embedded Main emphasis on change/ c ea ion o ocal Rela i ely open- ended analysis bu some p ede ined ANT dominan bu ex ended wi h no ions Open-ended, eme gen iew o 36 (2005), EAR ANT dominan dependence o ocal ne wo k on suppo ing ne wo ks ecognized. agency o non- human ac o s. ne wo k bu some a en ion o s abilisa ion o ne wo k. heo e ical concep s used. o imi a ion and ins i u ional-isa ion. which ac o s and ela ionships ma e . Modell (2005), AAAJ, IT dominan No made explici . A en ion o ex an s uc u es in he o m o ins i u ional cons ain s. No explici a en ion o embedded agency o non- human ac o s. Main emphasis on change bu also a en ion o s abilising ole o esis ance. Deduc i e de i a ion o heo e ical concep s bu la gely induc i e analysis. IT dominan bu ex ended wi h no ion o ansla ion o unde s and powe /poli ics. Rela i ely open- ended iew o which ac o s ma e , bu con ined o ocal o ganiza ional ield. Adol sson and Wiks om (2007), FAM, IT dominan No made explici . A en ion o ex an s uc u es in he o m o exis ing iden i ies. No explici a en ion o embedded agency o non- human ac o s. Ambi ion o s udy bo h bu main emphasis on change (excep o s abilising e ec s o decoupling). Deduc i e de i a ion o heo e ical concep s bu la gely induc i e analysis. IT dominan and ex ended wi h no ion o ansla ion. Key o ganiza ional ac o s la gely p ede ined. Ezzamel e al. (2007), AAAJ, IT dominan No made explici . Ex an s uc u es ecognized bu main emphasis on c ea ion o new ins i u ions. No explici a en ion o embedded agency o non- human ac o s. Change emphasized. Deduc i e de i a ion o heo e ical concep s bu la gely induc i e analysis. IT dominan and ex ended wi h no ion o ansla ion o unde s and p ocess o change. Key ield-le el ac o s la gely p ede ined. 37 Ca on and Tu co e (2009), AAAJ, IT dominan No made explici . Ex an s uc u es and hei e ec s on pa h dependencies/ c ea ion ecognized. Some concep ual a en ion o embedded agency and ma e iali y bu no ecei ing empi ical a en ion. Concep ual aming ecognizing bo h bu empi ical analysis unde lining s abilising ole o ins i u ions. Mos heo e ical concep s p e- de ined bu combina ion o deduc i e and induc i e app oaches. IT dominan . IT- inspi ed no ion o agency jux aposed o ANT o explain pa h dependence/ c ea ion. Key ac o s p e- de ined (ins i u ional en ep eneu and adop e s). Ezzamel e al. (2012), AOS, IT dominan . No made explici . In e play be ween ex an and eme ging s uc u es in he o m o ins i u ional logics ecognized. Explici a en ion o agency as embedded in ins i u ional logics and he pe o ma i e ole o budge s as ma e ial p ac ice. Rela i ely balanced emphasis on bo h. Deduc i e de i a ion o heo e ical concep s combined wi h mo e induc i e analysis. IT dominan bu ex ended wi h ANT- inspi ed no ions o pe o ma i i y o de elop a sense o agency. Key ield-le el and o ganiza ional ac o s p e-de ined Hyndman e al. (2014), No made explici . A en ion o ex an s uc u es in he o m o sedimen s. No explici a en ion o embedded agency o non- human ac o s. Main emphasis on change in discou se bu also a en ion o con inui y. Deduc i e de i a ion o heo e ical concep s and ca ego ies o IT dominan bu ex ended wi h no ion o ansla ion. O ganiza ional ields and le els o analysis p ede ined. 38 CPA, IT dominan discou se p e- de ined. O’Neill e al. (2015), AAAJ, IT dominan No made explici . Ins i u ional s uc u es and isomo phism condi ioning scope o ansla ions. Some concep ual a en ion o embedded agency and ma e iali y bu li le empi ical a en ion o pe o ma i i y. Concep ual aming ecognizing bo h bu empi ical analysis unde lining s abilising ole o ins i u ions. Highly deduc i e heo izing en ailing a p io i hypo hesis de elopmen . IT dominan and used o ame ANT concep s o insc ip ion and ansla ion. Uni o analysis p ede ined bu some a emp o p oblema ize ex an classi ica ion o ou comes. Assimila e Hoppe and Majo (2007) EAR, IT dominan . Di e ging on ologies in IT and ANT ecognized. A en ion o ex an s uc u es as a sou ce o isomo phism. Li le explici a en ion o embedded agency o non- human ac o s. Change emphasized bu s abilising ole o esis ance also ecognized. Deduc i e de i a ion o heo e ical concep s bu la gely induc i e analysis. IT dominan , bu complemen ed wi h ANT o explain inde e mina e na u e o change p ocess. O ganiza ional ields and le els o analysis p ede ined bu open- ended iew as o which ac o s ma e . Lounsbu y (2008), AOS, Explici subsc ip ion o social cons uc i - is on ology. Emphasis on in e play be ween ex an and eme ging ins i u ional logics. Explici a en ion o embedded agency. Rela i ely balanced emphasis on bo h. Analy ical concep s clea ly de ined bu also emphasis on induc i e esea ch. IT dominan bu ex ended wi h ANT no ions o ne wo ks and pe o ma i i y. La gely p ede ined. 39 IT dominan Li le a en ion o ma e iali y. Modell (2009), FAM, IT dominan Explici subsc ip ion o social cons uc i - is on ology. Emphasis on in e play be ween ex an and eme ging ins i u ional logics. Explici a en ion o embedded agency and non- human ac o s. Rela i ely balanced emphasis on bo h. Analy ical concep s clea ly de ined bu also emphasis on induc i e esea ch. IT dominan bu ex ended wi h ANT concep s o ma e iali y and ongoing change p ocesses. La gely p ede ined. A ena e al. (2010), AOS, IT dominan Explici e- in e p e a io n o he on ology o ANT o ecognize p e-exis ing s uc u es. Explici a en ion o ins i u ional embedded- ness A en ion o “embedded p ocesses o ansla ion”. Some a en ion o ma e ial p ac ices bu li le a en ion o hei pe o ma i i y. Rela i ely balanced emphasis on bo h (bu p ocess o change la gely b acke ed). Deduc i e de i a ion o heo e ical concep s bu la gely induc i e analysis. IT dominan , bu ex ended wi h no ion o ansla ion. Uni s o analysis p ede ined bu open- ended iew as o which ac o s ma e . D ama ize 40 How and Alawa age (2012) CPA, balanced emphasis on IT and ANT. Sepa a ion o IT and ANT signi ying ecogni ion o di e en on ologies. Recogni ion o ex an ins i u ional s uc u es as pa o IT analysis. No a en ion o embedded agency. Ex ensi e discussion o ma e iali y/ pe o ma i i y as pa o ANT analysis. A en ion o change bu s abili y emphasized due o obus ness o decoupling. La gely induc i e analysis o gene a e sepa a e heo e ical accoun s. IT and ANT applied sepa a ely o ad ance al e na i e explana ions o decoupling. Uni o analysis p ede ined bu ela i ely open-ended as o which ac o s and ela ionships ma e . Rau iainen and Scapens (2013), QRAM, balanced emphasis on IT and ANT. Ex ensi e discussion o di e ences in on ology. Ex an ins i u ional s uc u es seen as cons ain s on ansla ion p ocesses. Embedded agency implici in no ion o “cons ained ans- o ma ions”, bu no explici ly mobilized. Some a en ion o ma e iali y. Rela i ely balanced emphasis on bo h bu empi ical indings emphasizing s abili y (pa h dependence) Deduc i e de i a ion o heo e ical concep s bu la gely induc i e analysis. Equal emphasis on IT and ANT and ex ensi e discussion o simila i ies and di e ences. Uni o analysis p ede ined bu ela i ely open-ended as o which ac o s and ela ionships ma e .