search query: @indexterm corporate strategy / total: 2034
reference: 8 / 2034
| Author: | Skaerbaek, P. Tryggestad, K. |
| Title: | The role of accounting devices in performing corporate strategy |
| Journal: | Accounting, Organizations and Society
2010 : JAN, VOL. 35:1, p. 108-124 |
| Index terms: | accounting systems corporate strategy change case studies |
| Language: | eng |
| Abstract: | The study investigates the role of accounting in shaping corporate strategy. A case-based etnography is used as a method. The paper draws on Michel Gallon's generic notion of performativity and shows how accounting shapes the strategic options and the external economic conditions of the corporation. The analysis shows how accounting devices rejects, defends and changes corporate strategy by mobilixing lay people and concerned groups. The findings are summarized 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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