Strategy, enrolment and accounting: the politics of strategic ideas
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 22 June 2010
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
Citation
Whittle, A. and Mueller, F. (2010), "Strategy, enrolment and accounting: the politics of strategic ideas", Accounting, Auditing & Accountability Journal, Vol. 23 No. 5, pp. 626-646. https://doi.org/10.1108/09513571011054918
Publisher
:Emerald Group Publishing Limited
Copyright © 2010, Emerald Group Publishing Limited