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The role of accounting devices in performing corporate strategy

  • Skærbæk, Peter
  • Tryggestad, Kjell
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    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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    File URL: http://www.sciencedirect.com/science/article/B6VCK-4VP12D2-3/2/4e6eb920989ef4457b2c5792a011af9d
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    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
    Contact details of provider: Web page: http://www.elsevier.com/locate/aos

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