Sociomateriality and the metaphysics of accounting information systems: Revisiting agential realism

This paper is a response to Weber’s (2020) call for further debate on the (potential) contribution of agential realism understanding content and functioning accounting information systems (AIS) (Weber, 2020). Contrary conclusions, we suggest that can make important contributions AIS studies. In order realize such have acknowledge metaphysical framework rather than theory or epistemology. Its potential should be set against stemming from dominant in research: representationalism. representationalism, purpose creating knowledge base distant ‘knower’ who acts basis knowledge, are assumed represent provide about reality ‘out there’. realism, performative (re)configuring local temporal boundaries between meaningful positions humans non-humans. Rather putting human subject (the knower) at centre stage, an realist account foregrounds practices their interrelation with other practices. It acknowledges participates sociomaterial world.