In this chapter, the authors describe and explain how executive management enacts strategizing routines to strengthen their entrepreneurial agility, as a precondition to…
In this chapter, the authors describe and explain how executive management enacts strategizing routines to strengthen their entrepreneurial agility, as a precondition to make new strategic moves possible. The authors contribute to the routine dynamics research program, by showing how the dynamics of routines, in a strategy context, shape strategic outcomes: the authors describe four strategizing routines – distancing, evaluating, experimenting, and re-assembling – as a particular promising focus for routine and strategy research. The authors discuss executive management’s enactment of such routines as part of their strategy work. The authors show how routine enactment makes entrepreneurial agility and new strategic moves possible. By exploring the dynamics of strategizing routines and their impact on strategic outcomes, the authors at the same time benefit from and contribute to the strategy-as-practice research program. Empirically, the authors study how the executive management of Hoechst AG successfully made unthinkable new strategic moves possible, discussable, and realizable in the context of the corporation’s strategic transformation between 1994 and 1996.
The purpose of this paper is to investigate the intricate ways in which accounting is implicated in the unfolding of strategizing in a pluralistic setting. The authors…
The purpose of this paper is to investigate the intricate ways in which accounting is implicated in the unfolding of strategizing in a pluralistic setting. The authors treat strategizing as a practical coping mechanism which begins in response to a problem and unfolds over time into an episode. This approach enables the authors to explore strategizing pathways and the ways they can mobilise accounting to advance from practical coping to explicit strategic intent.
The authors conducted semi-structured interviews with Clinical Directors, Business Managers and Finance personnel at three NHS hospitals. Documents were also collected, such as business cases and financial reports. The authors employed theories on strategizing agency, episodes and practical coping to select examples of strategizing and indicate how strategizing is constructed and performed. The authors present the results of this qualitative analysis in three strategizing narratives.
The analysis highlights how Clinical Directors’ strategizing with accounting, in response to their financial problems, can take on contesting, conforming and circumventing modes. As the strategizing pathway unfolds, accounting acts as an obligatory passage point through which Clinical Directors pursue their strategic intent. Along each pathway the authors identify, first, where practical coping takes on a clear strategic intent and, second, whether this emergent strategy proves efficacious.
The authors contribute to the nascent body of accounting and strategizing studies through seeing strategizing with accounting, not as the formulation of explicit organisational strategy as “done” in board rooms and strategy meetings, but as an impromptu response to a critical financial problem within a localised organisational setting. In response to a problem, actors may realise their immanent strategizing through their engagement with accounting practices.
The purpose of this paper is to present the findings of a field study, investigating accounting, strategising and accounting for strategic management and power structures…
The purpose of this paper is to present the findings of a field study, investigating accounting, strategising and accounting for strategic management and power structures in the Jordanian higher education (HE) sector on the basis of Bourdieu’s theory of practice.
This paper adopts an interpretive stance, seeking to investigate the perceptions of actors in the field, with regard to accounting, strategising and accounting for strategic management in HE. The adopted methodology is adapted grounded theory, as this study assumes a prior theoretical stance of Bourdieu’s theoretical concepts. Data were collected through participant observation in meetings, at the workplace, interviews and documentation.
The main findings of this paper reflect how strategising and accounting in practice manifest themselves in the Jordanian HE sector. Bourdieu’s theory of practice sets the meta-theoretical context of the current study, with field setting the scene, and habitus being represented in the strategising mind-set participants adopt. The mind-set determines how strategic management accounting is perceived and dealt with. Strategic management accounting takes place at varying degrees. The power structures that influence and determine strategising and accounting in support thereof are researched on the basis of Bourdieu’s forms of capital. Different forms of capital matter in the HE sector determined by fields’ doxa.
The researcher is a part of the field, the Jordanian HE sector; thus, their habitus has been exposed to its characteristics and features. Thus, certain internalised structures and experiences needed to be challenged for this analysis, which was not an easy task.
This study investigates accounting, strategic management and power structures in HE, and it highlights the different power structures, using Bourdieu’s forms of capital, which offers a great insight into how different cultures approach similar issues.
This paper aims to analyze the strategizing and organizing practices in the innovation process by using a processual approach. Three types of practices are examined…
This paper aims to analyze the strategizing and organizing practices in the innovation process by using a processual approach. Three types of practices are examined: discursive, episodic and administrative. Their arrangement and their influence are also studied in the innovation process. The final objective is to understand the making process of the strategizing/organizing (S/O) duality, which remains today one of the major challenges of the strategy-as-practice.
The paper uses a longitudinal and qualitative methodology applied to a single case study. Primary data are based on 18 semi-directive interviews during a three-year period. Secondary data came from various meeting and reports, Web sites, newspapers and newsletters.
The results show that strategizing and organizing practices are preconditioned by the phases of the innovation process. In the idea generation, commercialization and diffusion phases, strategizing takes precedence over the organizing, whereas in the R & D phase, it is the opposite. In the industrialization phase, strategizing and organizing are carried out simultaneously. Other results highlight the influence between discursive, episodic and administrative practices in the innovation process.
This research offers guidance to practitioners of innovation who want to attain a deeper understanding of the innovation-making process and its close ties with strategizing and organizing.
The authors empirically validate the making process of the S/O duality and examine the theoretical and empirical relevance of an innovizing concept, when the innovation-making process implicitly generates the production of a new inseparable S/O duality.