Application Actor–Network Theory (2023-2025): A systematic Literature Review

Rissa Nadiah Afifah Sembiring; Sambas Ade Kesuma; Iskandar Muda; Firman Syarif

doi:10.55927/fjmr.v4i11.590

Authors

Rissa Nadiah Afifah Sembiring Universitas Sumatera Utara
Sambas Ade Kesuma Universitas Sumatera Utara
Iskandar Muda Universitas Sumatera Utara
Firman Syarif Universitas Sumatera Utara

DOI:

https://doi.org/10.55927/fjmr.v4i11.590

Keywords:

Actor–Network Theory (ANT), Systematic Literature Review (SLR), Non-Human Agency

Abstract

This study is a Systematic Literature Review (SLR) that aims to map the utilization of Actor–Network Theory (ANT) in accounting studies published during the 2023–2025 period. The research method employs the PICO framework (Population, Intervention, Comparison, Outcome) to establish inclusion criteria and conduct thematic analysis. The primary data consist of 33 articles that were collected and mapped into a source file. The results show a dominance of qualitative methods (case studies, ethnography, and discourse analysis), a focus on human non-human interactions in accounting practices, and the significant role of nonhuman elements (e.g., information systems, factories, devices) in shaping organizational tensions and outcomes. This SLR provides a conceptual contribution by recommending the integration of ANT with institutional theory and the use of mixed-method research in future studies.

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