Accounting, Auditing & Accountability Journal: Volume 23 Issue 5

Re‐framing strategy: power, politics and accounting

Chris Carter, Stewart Clegg, Martin Kornberger

This paper aims to analyse the rise and institutionalization of the discourse of strategic management. It seeks to advance an agenda for studying strategy from a sociologically…

Ostensive versus performative approaches for theorising accounting‐strategy research

Christina Boedker

This paper seeks to inquire into the theoretical assumptions that underpin much accounting‐strategy research and to develop an alternative way to approach such study.

Strategy, enrolment and accounting: the politics of strategic ideas

Andrea Whittle, Frank Mueller

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.

Value, profit and risk: accounting and the resource‐based view of the firm

Steven Toms

This paper aims to argue that the principal components of the Resource‐Based View (RBV) as a theory of sustained competitive advantage are not a sufficient basis for a complete…

Congestion charging: a tale of two cities

Irvine Lapsley, Filippo Giordano

The aim of this paper is to add to understanding of how cities function. Specifically, through the lens of power relationships in political organisations, it seeks to study the…

Extreme events, organizations and the politics of strategic decision making

David C. Wilson, Layla Branicki, Bridgette Sullivan‐Taylor, Alexander D. Wilson

Threats of extreme events, such as terrorist attacks or infrastructure breakdown, are potentially highly disruptive events for all types of organizations. This paper seeks to take…