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.
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