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The role of accounting devices in performing corporate strategy

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  • Skærbæk, Peter
  • Tryggestad, Kjell
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    Abstract

    The paper's aim is to examine the role of accounting in shaping corporate strategy. Our inquiry is built on a case-based ethnography. Drawing on Michel Callon's generic notion of performativity, we show how accounting shapes the strategic options and the external economic conditions of the corporation. The analysis reveals how accounting devices rejects, defends, and changes corporate strategy by mobilizing lay people and concerned groups. We summarize our findings by emphasizing the active role of accounting in relation to strategy formulation, the configuration of the identity of the key strategic actor, and in constituting strategy and strategic change.

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    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 35 (2010)
    Issue (Month): 1 (January)
    Pages: 108-124

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    Handle: RePEc:eee:aosoci:v:35:y:2010:i:1:p:108-124

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    Web page: http://www.elsevier.com/locate/aos

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    References

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    1. Quattrone, Paolo & Hopper, Trevor, 2005. "A 'time-space odyssey': management control systems in two multinational organisations," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 30(7-8), pages 735-764.
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    11. Robson, Keith, 1992. "Accounting numbers as "inscription": Action at a distance and the development of accounting," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 17(7), pages 685-708, October.
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    15. Preston, Alistair M. & Cooper, David J. & Coombs, Rod W., 1992. "Fabricating budgets: A study of the production of management budgeting in the national health service," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 17(6), pages 561-593, August.
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    Cited by:
    1. Fauré, Bertrand & Rouleau, Linda, 2011. "The strategic competence of accountants and middle managers in budget making," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 36(3), pages 167-182, April.
    2. Christina Boedker, 2010. "Ostensive versus performative approaches for theorising accounting-strategy research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, Emerald Group Publishing, vol. 23(5), pages 595-625, June.
    3. Chris Carter & Stewart Clegg & Martin Kornberger, 2010. "Re-framing strategy: power, politics and accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, Emerald Group Publishing, vol. 23(5), pages 573-594, June.
    4. Lise Justesen & Jan Mouritsen, 2011. "Effects of actor-network theory in accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, Emerald Group Publishing, vol. 24(2), pages 161-193, February.
    5. M. Frigotto & Graziano Coller & Paolo Collini, 2013. "The Strategy and Management Control Systems relationship as emerging dynamic process," Journal of Management and Governance, Springer, Springer, vol. 17(3), pages 631-656, August.
    6. Allan Hansen, 2011. "Relating performative and ostensive management accounting research: Reflections on case study methodology," Qualitative Research in Accounting & Management, Emerald Group Publishing, Emerald Group Publishing, vol. 8(2), pages 108-138, June.
    7. Boll, Karen, 2014. "Shady car dealings and taxing work practices: An ethnography of a tax audit process," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 39(1), pages 1-19.
    8. Whittington, Richard, 2011. "The practice turn in organization research: Towards a disciplined transdisciplinarity," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 36(3), pages 183-186, April.
    9. Tuomas Korhonen & Teemu Laine & Petri Suomala, 2013. "Understanding performance measurement dynamism: a case study," Journal of Management and Governance, Springer, Springer, vol. 17(1), pages 35-58, February.
    10. Alan McKinlay & Chris Carter & Eric Pezet & Stewart Clegg, 2010. "Using Foucault to make strategy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, Emerald Group Publishing, vol. 23(8), pages 1012-1031, October.

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