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The role of accounting devices in performing corporate strategy

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  • Skærbæk, Peter
  • Tryggestad, Kjell

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.

Suggested Citation

  • 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.
  • Handle: RePEc:eee:aosoci:v:35:y:2010:i:1:p:108-124
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    References listed on IDEAS

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    1. repec:eee:aosoci:v:59:y:2017:i:c:p:31-43 is not listed on IDEAS
    2. Chris Carter & Stewart Clegg & Martin Kornberger, 2010. "Re-framing strategy: power, politics and accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(5), pages 573-594, June.
    3. Alan McKinlay & Chris Carter & Eric Pezet & Stewart Clegg, 2010. "Using Foucault to make strategy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(8), pages 1012-1031, October.
    4. Whittington, Richard, 2011. "The practice turn in organization research: Towards a disciplined transdisciplinarity," Accounting, Organizations and Society, Elsevier, vol. 36(3), pages 183-186, April.
    5. M. Frigotto & Graziano Coller & Paolo Collini, 2013. "The Strategy and Management Control Systems relationship as emerging dynamic process," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(3), pages 631-656, August.
    6. Christina Boedker, 2010. "Ostensive versus performative approaches for theorising accounting-strategy research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(5), pages 595-625, June.
    7. Allan Hansen, 2011. "Relating performative and ostensive management accounting research: Reflections on case study methodology," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 8(2), pages 108-138, June.
    8. repec:eee:aosoci:v:58:y:2017:i:c:p:32-49 is not listed on IDEAS
    9. Lise Justesen & Jan Mouritsen, 2011. "Effects of actor-network theory in accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(2), pages 161-193, February.
    10. Fauré, Bertrand & Rouleau, Linda, 2011. "The strategic competence of accountants and middle managers in budget making," Accounting, Organizations and Society, Elsevier, vol. 36(3), pages 167-182, April.
    11. Nadia Matringe, 2016. "Ratio Pecuniam Parit Accounting and the making of financial markets in the Early Modern Age," Working Papers hal-01358129, HAL.
    12. Berend Van der Kolk & Tom Schokker, 2016. "Strategy implementation through hierarchical couplings in a management control package: an explorative case study," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(2), pages 129-154, May.
    13. Boll, Karen, 2014. "Shady car dealings and taxing work practices: An ethnography of a tax audit process," Accounting, Organizations and Society, Elsevier, vol. 39(1), pages 1-19.
    14. Yang, ChunLei & Modell, Sven, 2015. "Shareholder orientation and the framing of management control practices: A field study in a Chinese state-owned enterprise," Accounting, Organizations and Society, Elsevier, vol. 45(C), pages 1-23.
    15. Tuomas Korhonen & Teemu Laine & Petri Suomala, 2013. "Understanding performance measurement dynamism: a case study," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 35-58, February.
    16. repec:eee:aosoci:v:61:y:2017:i:c:p:36-52 is not listed on IDEAS

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