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The role of accounting devices in performing corporate strategy

Citations

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  1. Botzem, Sebastian & Dobusch, Leonhard, 2017. "Financialization as strategy: Accounting for inter-organizational value creation in the European real estate industry," Accounting, Organizations and Society, Elsevier, vol. 59(C), pages 31-43.
  2. Cuckston, Thomas, 2018. "Creating financial value for tropical forests by disentangling people from nature," Accounting forum, Elsevier, vol. 42(3), pages 219-234.
  3. 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.
  4. Corrigan, Lawrence T., 2018. "Budget making: The theatrical presentation of accounting discourse," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 55(C), pages 12-32.
  5. Alan McKinlay & Chris Carter & Eric Pezet & Stewart Clegg, 2010. "Using Foucault to make strategy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(8), pages 1012-1031, October.
  6. 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.
  7. Andrea Cardoni & Alessio Paradisi, 2020. "The implementation of management accounting in small-medium enterprises (SMEs). A knowledge transfer perspective," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 39-61.
  8. Pucci, Richard & Skærbæk, Peter, 2020. "The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 9," Accounting, Organizations and Society, Elsevier, vol. 81(C).
  9. 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.
  10. Crvelin, David & Becker, Albrecht, 2020. "‘The spirits that we summoned’: A study on how the ‘governed’ make accounting their own in the context of market-making programs in Nepal," Accounting, Organizations and Society, Elsevier, vol. 81(C).
  11. Lindawati Gani & Johnny Jermias, 2012. "The Effects of Strategy–Management Control System Misfits on Firm Performance," Accounting Perspectives, John Wiley & Sons, vol. 11(3), pages 165-196, September.
  12. Casarin, Veronica, 2023. "Calculative frames, compromising metrics, and the multiple values of innovation: The case of technology incubation in the UK," Accounting, Organizations and Society, Elsevier, vol. 111(C).
  13. Baxter, Jane & Carlsson-Wall, Martin & Chua, Wai Fong & Kraus, Kalle, 2019. "Accounting and passionate interests: The case of a Swedish football club," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 21-40.
  14. Marie-Anne Verdier & Jennifer Boutant Lapeyre, 2021. "The myth of workforce reduction efficiency: The performativity of accounting language," Post-Print hal-03651409, HAL.
  15. Lorino, Philippe & Mourey, Damien & Schmidt, Géraldine, 2017. "Goffman's theory of frames and situated meaning-making in performance reviews. The case of a category management approach in the French retail sector," Accounting, Organizations and Society, Elsevier, vol. 58(C), pages 32-49.
  16. Lise Justesen & Jan Mouritsen, 2011. "Effects of actor‐network theory in accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(2), pages 161-193, February.
  17. Adibah Jamaluddin & Rabiaini Ab Rahman & Nor Hafizah Abdul Rahman, 2023. "The Whence and Whither of Interpretive Management Accounting Research: A Structured Literature Review," Accounting and Finance Research, Sciedu Press, vol. 12(2), pages 1-1, May.
  18. 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.
  19. Nadia Matringe, 2016. "Ratio Pecuniam Parit Accounting and the making of financial markets in the Early Modern Age," Working Papers hal-01358129, HAL.
  20. Ana Filipa M. Roque & Maria-C�u G. Alves & M�rio Raposo, 2020. "Management control in born-global firms: a case study," Estudios Gerenciales, Universidad Icesi, vol. 36(154), pages 3-14.
  21. Erik Roos Lindgreen & Katelin Opferkuch & Anna M. Walker & Roberta Salomone & Tatiana Reyes & Andrea Raggi & Alberto Simboli & Walter J. V. Vermeulen & Sandra Caeiro, 2022. "Exploring assessment practices of companies actively engaged with circular economy," Business Strategy and the Environment, Wiley Blackwell, vol. 31(4), pages 1414-1438, May.
  22. André, Kévin & Cho, Charles H. & Laine, Matias, 2018. "Reference points for measuring social performance: Case study of a social business venture," Journal of Business Venturing, Elsevier, vol. 33(5), pages 660-678.
  23. Verdier, Marie-Anne & Boutant Lapeyre, Jennifer, 2023. "The myth of workforce reduction efficiency: The performativity of accounting language," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
  24. 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.
  25. Rana, Tarek & Cordery, Carolyn J., 2024. "Digitalization as a form of marketization: The performativity of calculative practices in framing and overflowing NGO performance and accountability," The British Accounting Review, Elsevier, vol. 56(1).
  26. Mueller, Frank, 2018. "Taking Goffman seriously: Developing Strategy-as-Practice," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 53(C), pages 16-30.
  27. Aliyu Shehu Usman & Ahmed Sabo & Tariro Masunda, 2019. "The Review of Management Control System, corporate Strategy and Firm Performance," iRASD Journal of Management, International Research Alliance for Sustainable Development (iRASD), vol. 1(1), pages 12-19, June.
  28. Georgiou, Omiros, 2024. "The politics of prudence in accounting standards," Accounting, Organizations and Society, Elsevier, vol. 113(C).
  29. 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.
  30. Laura Girella & Roberto Tizzano & Elisa Rita Ferrari, 2019. "Concepts travelling across disciplinary fields: the case of the business model," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 373-402, June.
  31. Boll, Karen, 2014. "Mapping tax compliance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 293-303.
  32. 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.
  33. Lennon, Niels Joseph, 2019. "Responsibility accounting, managerial action and ‘a counter-ability’: Relating the physical and virtual spaces of decision-making," Scandinavian Journal of Management, Elsevier, vol. 35(3).
  34. Yu, Lichen & Mouritsen, Jan, 2020. "Accounting, simultaneity and relative completeness: The sales and operations planning forecast and the enactment of the ‘demand chain’," Accounting, Organizations and Society, Elsevier, vol. 84(C).
  35. Bay, Charlotta, 2011. "Framing financial responsibility: An analysis of the limitations of accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(6), pages 593-607.
  36. McLean, Tom & McGovern, Tom, 2017. "Costing for strategy development and analysis in an emerging industry: The Newcastle Upon Tyne Electric Supply Company, 1889–1914," The British Accounting Review, Elsevier, vol. 49(3), pages 294-315.
  37. Goulding, Richard & Haslam, Colin & Leaver, Adam & Silver, Jonathan, 2024. "A ‘Distributional Apparatus’ for real estate: Fair value accounting and the assetization of UK property," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
  38. van Erp, Wil & Roozen, Frans & Vosselman, Ed, 2019. "The performativity of a management accounting and control system: Exploring the dynamic relational consequences of a design," Scandinavian Journal of Management, Elsevier, vol. 35(4).
  39. Ferramosca, Silvia & Allegrini, Marco, 2018. "The complex role of family involvement in earnings management," Journal of Family Business Strategy, Elsevier, vol. 9(2), pages 128-141.
  40. Andreas Wieland & Wendy L. Tate & Tingting Yan, 2024. "A guided tour through the qualitative research city," Journal of Supply Chain Management, Institute for Supply Management, vol. 60(1), pages 3-12, January.
  41. Christina Boedker, 2010. "Ostensive versus performative approaches for theorising accounting‐strategy research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(5), pages 595-625, June.
  42. Allan Hansen, 2011. "Relating performative and ostensive management accounting research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(2), pages 108-138, June.
  43. Liew, Angela, 2019. "Enhancing and enabling management control systems through information technology: The essential roles of internal transparency and global transparency," International Journal of Accounting Information Systems, Elsevier, vol. 33(C), pages 16-31.
  44. Carmela Rizza & Daniela Ruggeri, 2025. "The entangled relationships between accounting information systems innovations and corporate governance dynamics: a performative perspective," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 29(4), pages 1083-1113, December.
  45. Pfister, Jan A. & Jack, Sarah L. & Darwin, Solomon N., 2017. "Strategizing open innovation: How middle managers work with performance indicators," Scandinavian Journal of Management, Elsevier, vol. 33(3), pages 139-150.
  46. Matringe, Nadia & Power, Michael, 2024. "Memories lost: A history of accounting records as forms of projection," Accounting, Organizations and Society, Elsevier, vol. 112(C).
  47. Raviola, Elena, 2017. "Meetings between frames: Negotiating worth between journalism and management," European Management Journal, Elsevier, vol. 35(6), pages 737-744.
  48. Cuckston, Thomas, 2022. "Accounts of NGO performance as calculative spaces: Wild Animals, wildlife restoration and strategic agency," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 84(C).
  49. Matringe, Nadia & Power, Michael, 2024. "Memories lost: a history of accounting records as forms of projection," LSE Research Online Documents on Economics 120410, London School of Economics and Political Science, LSE Library.
  50. Lambert Jerman & Pierre Labardin, 2016. "Du pouvoir visuel des nombres comptables: les apports de la phénoménologie d'Husserl," Post-Print hal-01902585, HAL.
  51. 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.
  52. Boedker, Christina & Chong, Kar-Ming & Mouritsen, Jan, 2020. "The counter-performativity of calculative practices: Mobilising rankings of intellectual capital," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
  53. Martin Kunc & Federico Barnabè & Maria Cleofe Giorgino, 2023. "Uncovering dynamic complexity in annual reports: a methodological approach using resource mapping," System Dynamics Review, System Dynamics Society, vol. 39(4), pages 299-335, October.
  54. Jérôme Méric & Christophe Godowski, 2014. "Le Changement A L'Echelle Des Pratiques De Controle : Le Cas D'Une Universite Française," Post-Print hal-01899176, HAL.
  55. Vieira, Rui & Hoskin, Keith, 2024. "Re-thinking the ‘disciplinary’ power of accounting: A Foucauldian reading of how disciplinary accounting knowledge translates into managerial strategy in a Portuguese bank," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
  56. 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).
  57. Erhart, Raphaela & Mahlendorf, Matthias D. & Reimer, Marko & Schäffer, Utz, 2017. "Theorizing and testing bidirectional effects: The relationship between strategy formation and involvement of controllers," Accounting, Organizations and Society, Elsevier, vol. 61(C), pages 36-52.
  58. Jan Bebbington & Tom Cuckston & C. Feger, 2021. "Biodiversity," Post-Print hal-03746729, HAL.
  59. Contrafatto, Massimo & Mazzola, Laura & Pesci, Caterina & Nicolò, Domenico, 2024. "The translation of an extraordinary event and the role of accounts: The covid-19 case," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 100(C).
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