Reframing strategy power, politics and accounting

Purpose 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 informed perspective. Moreover, it aims to make a case for a critically informed, interdisciplinary approach to stu...

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Bibliographic Details
Published in:Accounting, auditing, & accountability auditing, & accountability, 2010-06, Vol.23 (5), p.573-594
Main Authors: Carter, Chris, Clegg, Stewart, Kornberger, Martin
Format: Article
Language:English
Subjects:
Accounting
Management power
Management strategy
Performativity
Politics
Online Access:Get full text
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Summary:Purpose 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 informed perspective. Moreover, it aims to make a case for a critically informed, interdisciplinary approach to studying strategy. Designmethodologyapproach The paper provides an overview to studying strategy critically. It is a theoretically informed paper. Findings The findings can be summarised as first, strategy emerged as a major discipline in the 1970s second, as a body of knowledge strategy has remained close to its industrial economics origins and third, an agenda for the sociological study of strategy revolving around concerns of performativity and power is outlined. Originalityvalue The paper offers a sociologically informed account of strategy.
ISSN:0951-3574
DOI:10.1108/09513571011054891