Online from: 1988
Subject Area: Accounting and Finance
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|Title:||Strategy, enrolment and accounting: the politics of strategic ideas|
|Author(s):||Andrea Whittle, (Cardiff University, Cardiff, UK), Frank Mueller, (School of Management, University of St Andrews, St Andrews, UK)|
|Citation:||Andrea Whittle, Frank Mueller, (2010) "Strategy, enrolment and accounting: the politics of strategic ideas", Accounting, Auditing & Accountability Journal, Vol. 23 Iss: 5, pp.626 - 646|
|Keywords:||Accounting, Management power, Management strategy, Politics|
|Article type:||Research paper|
|DOI:||10.1108/09513571011054918 (Permanent URL)|
|Publisher:||Emerald Group Publishing Limited|
|Acknowledgements:||The authors would like to thank the UK Economic and Social Research Council (ESRC) for supporting the research on which this article is based; grant numbers 00429934467 and 026270239. They would also like to thank Professor Chris Carter for his encouragement and support in producing this paper.|
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.
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