Strategies and Organizational Problems: Constructing Corporate Value and Coherence in Balanced Scorecard Processes

Abstract

Abstract What is strategy? Management accounting researchers have often ignored this question when they say that management accounting is for implementing rather than formulating strategy. Inspired by Anthony’s seminal work (1965), where management controls and strategic planning were separated, management accounting researchers have often treated strategy as a ‘black box’. However, recent debates have paid more attention to strategy. The debates in the 1990s, for example, emphasized that the future of management accounting (e.g. Bromwich and Bhimani 1994; Ittner and Larcker 1998) is dependent on whether it can frame and conceptualize strategic issues in organizations; to articulate strategy is a way to regain the lost relevance of management accounting (Johnson and Kaplan 1987). In this chapter we study processes of constructing corporate value

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