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

Pasi Aaltola ()
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Pasi Aaltola: University of Jyväskylä

Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, 2019, vol. 30, issue 3, No 4, 323-351

Abstract: 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.

Keywords: Managerial work; Accounting; Strategic thinking; Management accounting; Management control (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (3)

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DOI: 10.1007/s00187-019-00285-w

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