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Re‐framing strategy: power, politics and accounting

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  • Chris Carter
  • Stewart Clegg
  • Martin Kornberger

Abstract

Purpose - This paper aims to analyse the rise and institutionalization of the discourse of strategic management. It seeks to advance an agenda for studying strategy from a sociologically informed perspective. Moreover, it aims to make a case for a critically informed, interdisciplinary approach to studying strategy. Design/methodology/approach - The paper provides an overview to studying strategy critically. It is a theoretically informed paper. Findings - The findings can be summarised as: first, strategy emerged as a major discipline in the 1970s; second, as a body of knowledge strategy has remained close to its industrial economics origins; and third, an agenda for the sociological study of strategy revolving around concerns of performativity and power is outlined. Originality/value - The paper offers a sociologically informed account of strategy.

Suggested Citation

  • Chris Carter & Stewart Clegg & Martin Kornberger, 2010. "Re‐framing strategy: power, politics and accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(5), pages 573-594, June.
    • Handle: RePEc:eme:aaajpp:v:23:y:2010:i:5:p:573-594
    DOI: 10.1108/09513571011054891
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    References listed on IDEAS

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    1. Martin Kornberger & Chris Carter, 2010. "Manufacturing competition: how accounting practices shape strategy making in cities," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(3), pages 325-349, March.
    2. Michael Porter, 2003. "The Economic Performance of Regions," Regional Studies, Taylor & Francis Journals, vol. 37(6-7), pages 549-578.
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    4. David C. Wilson & Layla Branicki & Bridgette Sullivan‐Taylor & Alexander D. Wilson, 2010. "Extreme events, organizations and the politics of strategic decision making," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(5), pages 699-721, June.
    5. Stewart Clegg & David Courpasson & Nelson Phillips, 2006. "Power and organizations," Post-Print hal-02298067, HAL.
    6. Kornberger, Martin & Clegg, Stewart R. & Carter, Chris, 2006. "Rethinking the polyphonic organization: Managing as discursive practice," Scandinavian Journal of Management, Elsevier, vol. 22(1), pages 3-30, March.
    7. Toms, Steven, 2005. "The resource-based view of the firm and the labour theory of value," The York Management School Working Papers 9, The York Management School, University of York.
    8. Bowman, C. & Toms, S., 2010. "Accounting for competitive advantage: The resource-based view of the firm and the labour theory of value," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(3), pages 183-194.
    9. Skærbæk, Peter & Tryggestad, Kjell, 2010. "The role of accounting devices in performing corporate strategy," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 108-124, January.
    10. W. Römisch & R. Schultz, 2006. "Preface," Annals of Operations Research, Springer, vol. 142(1), pages 17-18, February.
    11. Irvine Lapsley & Filippo Giordano, 2010. "Congestion charging: a tale of two cities," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(5), pages 671-698, June.
    12. Hoskin, Keith W. & Macve, Richard H., 1988. "The genesis of accountability: The west point connections," Accounting, Organizations and Society, Elsevier, vol. 13(1), pages 37-73, January.
    13. Andrea Whittle & Frank Mueller, 2010. "Strategy, enrolment and accounting: the politics of strategic ideas," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(5), pages 626-646, June.
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    Citations

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    Cited by:

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    3. Brown, Andrew D., 2018. "Making sense of the war in Afghanistan," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 53(C), pages 43-56.
    4. Harvey, Charles & Yang, Ruomei & Mueller, Frank & Maclean, Mairi, 2020. "Bourdieu, strategy and the field of power," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 73(C).
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    6. Höglund, Linda & Svärdsten, Fredrik, 2018. "Strategy work in the public sector—A balancing act of competing discourses," Scandinavian Journal of Management, Elsevier, vol. 34(3), pages 225-232.
    7. Mueller, Frank, 2018. "Taking Goffman seriously: Developing Strategy-as-Practice," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 53(C), pages 16-30.
    8. Harney, Nicholas DeMaria, 2011. "Accounting for African migrants in Naples, Italy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(7), pages 644-653.
    9. Idoko, Onyaglanu & MacKay, R. Bradley, 2021. "The performativity of strategic foresight tools: Horizon scanning as an activation device in strategy formation within a UK financial institution," Technological Forecasting and Social Change, Elsevier, vol. 162(C).
    10. Harney, Stefano & Dunne, Stephen, 2013. "More than nothing? Accounting, business, and management studies, and the research audit," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 338-349.
    11. Kristof Van Assche & Martijn Duineveld & Monica Gruezmacher & Raoul Beunen, 2021. "Steering as Path Creation: Leadership and the Art of Managing Dependencies and Reality Effects," Politics and Governance, Cogitatio Press, vol. 9(2), pages 369-380.
    12. Faulconbridge, James R. & Muzio, Daniel, 2020. "Karl Polanyi on strategy: The effects of culture, morality and double-movements on embedded strategy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 73(C).
    13. Hellstrom, Caroline & Lapsley, Irvine, 2016. "Humour and happiness in an NPM world: Do they speak in jest?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 37(C), pages 51-64.
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    16. Englund, Hans & Gerdin, Jonas & Burns, John, 2020. "A structuration theory perspective on the interplay between strategy and accounting: Unpacking social continuity and transformation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 73(C).

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