(ANT)agonistics: Pluralistic politicization of, and by, accounting and its technologies

摘要: Abstract Agonistics has been put forth as a theoretical/conceptual basis for developing more democratic forms of accounting, such dialogic accounting. However, an area agonistics based accounting that requires further theorization is “the moment decision”—how the discussion and debate can maintain its pluralistic ethos while being focused in way to ultimately lead choosing implementing action. In richer agonistic we engage actor–network theory, particularly due process envisioned Bruno Latour’s Politics Nature (2004a). doing so, contribute critical literature focusing on by introducing bicameral parliament refining Brown’s principles. As secondary contribution, our (ANT)agonistic framework responds calls governance context We illustrate theoretical with example regarding development integrated reporting.