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The role of accounting devices in performing corporate strategy

Lookup NU author(s): Professor Peter Skaerbaek

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Abstract

The paper’s aim is to examine the role of accounting in shaping corporate strategy. Our inquiry is built on a case-based ethnography. Drawing on Michel Callon’s generic notion of performativity, we show how accounting shapes the strategic options and the external economic conditions of the corporation. The analysis reveals how accounting devices rejects, defends, and changes corporate strategy by mobilizing lay people and concerned groups. We summarize our findings by emphasizing the active role of accounting in relation to strategy formulation, the configuration of the identity of the key strategic actor, and in constituting strategy and strategic change.

Publication metadata

Author(s): Skaerbaek P, Tryggestad K

Publication type: Article

Publication status: Published

Journal: Accounting, Organizations and Society

Year: 2010

Volume: 35

Issue: 1

Pages: 108-124

Print publication date: 01/01/2010

ISSN (print): 0361-3682

ISSN (electronic): 1873-6289

Publisher: Elsevier

URL: http://dx.doi.org/10.1016/j.aos.2009.01.003

DOI: 10.1016/j.aos.2009.01.003

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