Strategic thinking and accounting: potentials and pitfalls from a managerial perspective
| Autor: | Pasi Aaltola |
|---|---|
| Rok vydání: | 2019 |
| Předmět: |
johtaminen
Strategic thinking business.industry strategiatyö Strategy and Management esihenkilötyö Perspective (graphical) strategic thinking sisäinen laskentatoimi strateginen johtaminen Accounting laskentatoimi Management Science and Operations Research Management Information Systems Dual (category theory) Interview data Management of Technology and Innovation management control Management accounting Business Management control system |
| Zdroj: | Journal of Management Control. 30:323-351 |
| ISSN: | 2191-477X 2191-4761 |
| DOI: | 10.1007/s00187-019-00285-w |
| Popis: | This study explores the strategic thinking of managers from an accounting perspective. By building on interview data from managers working with strategic roles in various organizations, an understanding is offered of the experienced potentials and pitfalls of accounting in strategic thinking. The results are elaborated into a framework presenting the dual nature of accounting in strategic contexts. This study suggests that the benefits and pitfalls of accounting for strategic thinking constitute a paradoxical duality, which cannot be fully solved, but must be addressed by practising managers. The observed role of accounting in managers’ strategic thinking also offers implications for management control in organizations. peerReviewed |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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