چگونه یک بازیگر شبکه بسازیم: حسابداری مدیریت از ایده تا عمل

This framing reveals that the traditional account of implementation is too simple to grasp all the complexity of introducing new technologies and practices. The actor-network perspective shows also why there cannot exist a prescription for a successful implementation. In all cases under reviews, the actors tried to achieve the same results, mobilizing resources locally accessible to them. The results inevitably differed.