Strategy, enrolment and accounting: the politics of strategic ideas

Whittle, Andrea ORCID: https://orcid.org/0000-0003-0837-7403 and Mueller, Frank 2010. Strategy, enrolment and accounting: the politics of strategic ideas. Accounting, Auditing & Accountability Journal 23 (5) , pp. 626-646. 10.1108/09513571011054918

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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.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Uncontrolled Keywords:	Accounting ; Politics ; Management power ; Management strategy
Publisher:	Emerald
ISSN:	0951-3574
Last Modified:	19 Oct 2022 09:09
URI:	https://orca.cardiff.ac.uk/id/eprint/20128

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