Articlegreen2010

Strategy, enrolment and accounting: the politics of strategic ideas

80 citations0/0 files storedAccounting Auditing & Accountability Journal

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Accounting and Organizational Management Accounting Theory and Financial Reporting Management and Organizational Studies

Abstract

Purpose The purpose of this paper is to use Actor Network Theory to explore the role of management accounting systems (MAS) in the construction of business strategy. Design/methodology/approach The paper draws on findings from an ethnographic study of a UK‐based firm. Theoretical concepts from Actor‐Network Theory are used to illuminate the findings of the study. Findings The study found that MAS acted as an obligatory point of passage into the strategic agenda of the firm. However, the findings also reveal the political tactics used by employees in order to work within, against and around the MAS. Originality/value The paper shows that MAS are a key player in the political contests that occur during the process of strategy formulation, as opposed to offering a neutral tool for measuring the strategic value of innovative ideas.

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References

20005. The Practice of Everyday Life 1987Science in Action 1999The Audit Society: Rituals of Verification 1996Representing Reality: Discourse, Rhetoric and Social Construction 1990Governing economic life 1998Introduction: The Embeddedness of Economic Markets in Economics 1994The Fall and Rise of Strategic Planning 2008Governing the present: administering economic, social and personal life

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