Translation of accounting processes in organisational transformation

This paper provides a conceptual discussion on the role accounting practices and procedures play in an organisational transformation on its impact on changes in accounting processes and practices. The discussion deliberates on the institutional theories of both New Institutional Sociology (NIS) and neo Old Institutional Economics (neo OIE) in discussing the reasons for an organisational to transform coupled with the discussion on the internal adjustments that the actors within the organisation has to undergo. These changes inevitably involve changes in accounting processes hence the premise that accounting drives organisational change in a way that the very incompleteness of implementing and enacting its systems leads to accounting knowledge being interpreted differently across organisational spaces and times. The Actor-network theory (ANT) is discussed in the transformation context through analysing the accounting dynamics involved in the transformation process. It serves as a frame to interpret and guide the processes through which networks within the accounting functions of an organisation are examined towards organisational strategies of supply chain network of information, mobilisation of actors for cohesiveness and congruence of organisational objectives considered within the juxtaposition of social, political & cultural environment for implementation of new accounting practices and procedures.