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

本文是对韦伯 (2020) 呼吁进一步辩论代理现实主义对理解会计信息系统 (AIS) 的内容和功能的（潜在）贡献的呼吁的回应（韦伯，2020）。与韦伯的结论相反，我们认为代理现实主义可以对 AIS 研究做出重要贡献。为了实现这样的贡献，我们必须承认代理现实主义是一个形而上学的框架，而不是一种理论或认识论。它的潜在贡献应该与 AIS 研究中占主导地位的形而上学框架产生的潜在贡献相提并论：表征主义。在表征主义中，为了为基于此类知识行事的远方“知识者”创建知识库，假设会计信息系统代表或提供有关“外部”现实的信息。在代理现实主义中，假设会计在（重新）配置人类和非人类有意义的位置之间的局部和时间边界方面具有执行性。代理现实主义会计理论不是将人类主体（知道者）置于舞台的中心，而是强调会计实践与其他实践的相互关系。它承认会计参与社会物质世界的（重新）配置。代理现实主义会计理论不是将人类主体（知道者）置于舞台的中心，而是强调会计实践与其他实践的相互关系。它承认会计参与社会物质世界的（重新）配置。代理现实主义会计理论不是将人类主体（知道者）置于舞台的中心，而是强调会计实践与其他实践的相互关系。它承认会计参与社会物质世界的（重新）配置。