1) Due to the limitations of the social science studies, which are based on survey data, and also factors like organizational structure, organizational technology, organizational culture, and environmental uncertainty that is pertinent to the traditional management accounting practices, the results of this research cannot be generalized to the whole community.
2) Prolongation of the research time may affect the accuracy of the respondents and some people have refused to provide real answers.
3) This research has been done in a cross-sectional manner, and hence, makes it difficult making conclusion about causality.
Suggestion for future research is as follows:
1) It is suggested to researchers by utilizing the structure of the current study; explore the role of other accounting areas such as financial accounting, financial management, or auditing in IT environments using the actors-network approach. Research on the other aspects of accounting and finance, such as capital budgeting, cash management, credit control, asset management and so on, can be another route for research on human and technological interactions.
2) The current research has been conducted from the perspective of the actor network, but further research can be done on other alternative theoretical perspectives such as contingency, institutional, accountability, structure, or agency and behavioral research, such as the theory of planned behavior.
3) Since the actors-network theory considers adequate weight for human and technical actors and does not differentiate them, it seems that the application of this theory to research on issues such as BSC, JIT, ERP, environmental accounting, and similar issues, such as corporate social responsibility bring forth interesting results.
References
1) Alcouffe, S. Berland, N. And Levant, Y. (2008). Actor-networks and the diffusion of management accounting innovations: A comparative study. Management Accounting Research, 19(1), 1-17.
2) Baker, T, L. (2006). Theoretical Research Method in Social Sciences, Translated by Hooshang Nayibi, Payame Noor Publications, Tehran
3) Banimahd, B, Arabi, M, Hassanpour, Sh., (2016). Empirical and Methodological Research in Accounting, Terme Publication. First Edition.
4) BaniTalibi D, B; Rahnamaye Roodposhiti, F; NikoMaram, H; Talibnia, Q. (2015). Explaining the theory of actors’ network in accounting from a knowledge perspective. Accounting and Management Knowledge, Winter 1394, Year 4, No 16, 130-119.
5) Baxter, J; Chua, W. (2003). Alternative management accounting research- whence and whither, Accounting, Organisations and Society, 28 (2-3), 97-126.
6) Bhimani, A; Keshtvarz, M. (1999). ‘British management accountants: strategically oriented?’, Journal of cost management, 13(2), pp. 25-31.
7) Bhimani, A; Langfield-Smith, K. (2007). ‘Structure, formality and the importance of financial and non-financial information in strategy development and implementation’, Management accounting research, 18(1), pp. 3-31.
8) Callon, M; Law J; Rip A. (1986). Mapping the Dynamics of Science and Technology,Sociology of Science in the Real World, London, Mac Millan.
9) Chow, C, W; Shields, M. D. Wu, A. (1999). The importance of national culture in the design of and preference for management controls for multi-national operations. Accounting, Organizations and Society, 24(5-6), 441-461.
10) Chua, W. (2004) Translating social theory – a critical commentary. Critical Perspectives on Accounting, 15 (2), 255-260.
11) Collins S., SolabomiO.A.(2017). Strategic management accounting and decision making: A survey of the Nigerian Banks. Future BusinessJourna l3,119–137.
12) Dechow, N. ; Mouritsen, J. (2005).Enterprise resource planning systems, management control and the quest for integration, Accounting, Organizations and Society,30 (7.8), 691-733.
13) Frezatti, F; Aguiar, A.B; Guerreiro, R; Gouvea, M.A. (2011). Does management accounting play a role in planning process?’, Journal of Business Research, 64(3), pp. 242-249.
14) Govindarajan, V. - Gupta A. (1985). Linking control systems to business unit strategy:Impact on performance. Accounting, Organizations and Society, 10(1), 51-66.
15) Hafez Nia, M. (2006). Introduction to Research Method in Human Sciences. Tehran: Samt.
16) 16)Hans E; Jonas G, John B, (2016).A structuration theory perspective on the interplay between strategy and accounting: Unpacking social continuity and transformation, Critical Perspectives on Accounting
17) Hatten, M.L; and Hatten, K.J. (1997). ‘Information Systems Strategy: Long Overdue – and Still Not Here’, Long Range Planning, 30(2), pp. 254-266.
18) Hejazi, R; Fotouhi, N,(2009). Investigating the interconnection between the organization's competitive strategy, organizational design, and management accounting system with the performance of the organization: the contingency appropriateness approach in the chemical and pharmaceutical industries and automobile and motorcycles. Journal of Accounting and Auditing, , ( 1), pp31-59.
19) Hiromoto, T. (1991). ‘Restoring the relevance of management accounting’, Journal of Management Accounting Research, 3, pp. 1-15.
20) Hopwood, A. G. (1990). Accounting and organization change. Accounting, Auditing& Accountability Journal, 3(1), 7-17.
21) Horngren, C. (1995). Management accounting: This century and beyond. Management Accounting Research, 6, 281-286.
22) Justesen, L. - Mouritsen, J. (2011). Effects of actor-network theory in accounting research.Accounting, Auditing & Accountability Journal, 24 (2), 161-193.
23) Kaplan, R.S. and Norton, D.P. (1996). ‘Using the balanced scorecard as a strategic management system’, Harvard Business Review, 74(1), pp. 75-85.
24) Kober, R. Ng, J. Paul, B. J. (2007). The interrelationship between management control mechanisms and strategy. Management Accounting Research, 18(4), 425-452.
25) Kreiner - Mouritsen. (2003). Knowledge management as technology – Making Knowledge Manageable, In: The Northern Light: Organization Theory in Scandinavia, eds. Czarniawska, B. & Sevon, G. 223-247, Stockholm: Liber.
26) Langfield-Smith, K. (1997). Management control systems and strategy: A critical review. Accounting, Organizations and Society, 22(2), 207-232.
27) Latour,B. (1997). On Actor-Net Work theory: A few Clarifications.http:..www.nettime.org.Lists-Archives.nettime-l-9801.msg00019.html.
28) Latour, B. (2005). Reassembling the social: An introduction to Actor-Network Theory,Oxford University Press.
29) Lino ,C; Andrea, T,(2010). Strategic management accounting and business strategy: a loose coupling? Journal of Accounting & Organizational ChangeVol. 6 No. 2, pp. 228-259.
30) Mintzberg, H. (1994). ‘Rise and fall of strategic planning’, Harvard Business Review.
31) Musa ,L; Mahmoud, Sh, M, (2014). Strategy, Accounting, Strategic Management and Performance of Companies Listed in Tehran Stock Exchange. Journal of Management Accounting, 7 (20), 107-93.
32) O’Regan, N; Ghobadian, A. (2002). ‘Formal strategic planning: the key to effective business process management?’, Business Process Management Journal, 8(5), pp.11-22.
33) Papazova,E Mihaylova,L,(2015). Organization of Management Accounting Information in the Context of Corporate Strategy. Procedia - Social and Behavioral Sciences 213, 309 – 313.
34) Papazov, E; Mihaylova, L. (2010).‘Information Provision for Strategic Planning in Bulgarian SMEs’, Review of International Comparative Management, 11(4), pp. 575-581.
35) Pascal, N;Gonn, W, (2006).Characteristics of the strategic planning process and the relevance of management accounting: evidence from German DAX30 companies؛http:..papers.ssrn.com.sol3.papers.cfm?abstract_id=1004091.
36) Pipan, T; Czarniawska, B. (2010). “How to construct an actor-network: management accounting from idea to practice”, Critical Perspectives on Accounting, Vol. 21 No. 3, pp. 243-251.
37) Rahnamaye Roodposhti, F; Nejadtoulami, B (2016). Management accounting ontology in the context of postmodernity (implementation, actor-network, and applications). Accounting and Audit Management Knowledge,(9 ), No. 29.pp1-13
38) Rahnamaye Roodposhti, F (2008). Basics of Management Accounting Approach and New Perspective. Volume I, Tehran, Terme Publication.
39) Reza Gh, Noor A, M, Meisam, K; Norkhairul, H; B (2015). The Relationship among Strategy, Competition and Management Accounting Systems on Organizational Performance, European Online Journal of Natural and Social Sciences, Vol.4, No.3 pp. 565-581.
40) Robert, S,(1987).Accounting Control Systems And Business Strategy: An Empirical Analysis. Accounting Organizations and Society, Vol. 12, No. 4, pp. 357-374.
41) Rogers, P.R. Bamford, C.E. (2002). ‘Information planning process and strategic orientation: the importance of fit in high-performing organizations’, Journal of Business Research, 55, pp. 205-215.
42) Roslender, R; Hart, S. (2003). Marketing and Management Interfaces in the Enactment of Strategic Management Accounting Practices: An Exploratory Investigation. London: CIMA.
43) Ruben B; Davar R, (2017). Project accountability: An exploratory case study using actor–network theory. International Journal of Project Management 35 , 1024–1036
44) Schwenk, C. (1995). ‘Strategic decision making’, Journal of Management, 21(3), pp. 471-493.
45) Seal, W. (2001). Management accounting and the challenge of strategic focus. Management Accounting Research, 12(4), 487-506.
46) Shank, J.K. Govindarajan, V. (1993). Strategic cost management: The new tool for competitive advantage. New York, NY, USA: The Free Press.
47) Simons, R. (1987). Accounting control systems and business strategy: An empiricalanalysis. Accounting, Organizations and Society, 12, 357-374.
48) Skaerbaek, P; Tryggestad, K. (2010). The role of accounting devices in performing corporate strategy, Accounting, Organizations and Society, 35 (1), 108-124.
49) Steiner, G.A. (1979). Strategic planning: What every manager must know. New York: Free Press Ward, J.L. (1988). ‘The Special Role of Strategic Planning for Family Businesses. Family’, Business Review, 1, pp. 105-117.
50) Suresh C, Richard D, Ian P,(2012). Strategic management accounting and strategy practices within a public sector agency. Management Accounting Research 23,pp. 245– 260.
51) Ward, K. (1993). ‘Accounting for a sustainable competitive advantage’, Management Accounting, 71(9), pp. 36