Strategy, enrolment and accounting: the politics of strategic ideas

Andrea Whittle and Frank Mueller

Accounting, Auditing & Accountability Journal, 2010, vol. 23, issue 5, 626-646

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.

Keywords: Accounting; Politics; Management power; Management strategy (search for similar items in EconPapers)
Date: 2010
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (12)

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:23:y:2010:i:5:p:626-646

DOI: 10.1108/09513571011054918

Access Statistics for this article

Accounting, Auditing & Accountability Journal is currently edited by Prof James Guthrie and Prof Lee Parker

More articles in Accounting, Auditing & Accountability Journal from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().