Management Accounting Ontology in the Context of Postmodernity (Performativity, Actant-Network and Applications)

Document Type : Research Paper



In the functionalism paradigm, management accounting is as a neutral instrument and symbolic device addressing fair representation and ontology derived from such a paradigm is the separation of facts from accounting practices. In the new paradigms originated from postmodernity, we achieve a performative approach under which accounting accepts the roles of making territory, mediatory, judgment and making up mind for the audience by creating cognitive boundaries that make room for social practices in economic and financial theory. In this regard, based on actant-network theory, management accounting is an actant in interaction with other actants in interconnected networks of individuals, organizations and markets that can cause changes in other actants and creative performativity can be a field for penetration and intervention, so political calculations can become manifest to persuasive arguments in management accounting ontology. In this paper, regarding a research based on philosophical, sociological and economic analysis, management accounting ontology is addressed emphasizing on performativity and actant-network theory and its three applications in the field of social responsibility, professionalism and accountability are also mentioned. The results show that Management accounting finds identity in network intelligent processes and in real networks cannot ignore the major role of virtual and position inevitable elements of “power and ideology”.


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