Articlehybrid2019

Strategic thinking and accounting: potentials and pitfalls from a managerial perspective

23 citations0/0 files storedJournal of Management Control

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Accounting and Organizational Management Accounting Theory and Financial Reporting Organizational Leadership and Management Strategies

Abstract

This study explores the strategic thinking of managers from an accounting perspective. By building on interview data from managers working with strategic roles in various organizations, an understanding is offered of the experienced potentials and pitfalls of accounting in strategic thinking. The results are elaborated into a framework presenting the dual nature of accounting in strategic contexts. This study suggests that the benefits and pitfalls of accounting for strategic thinking constitute a paradoxical duality, which cannot be fully solved, but must be addressed by practising managers. The observed role of accounting in managers’ strategic thinking also offers implications for management control in organizations.

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References

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