Strategic thinking and accounting : potentials and pitfalls from a managerial perspective
Aaltola, P. (2019). Strategic thinking and accounting : potentials and pitfalls from a managerial perspective. Journal of Management Control, 30 (3), 323-351. doi:10.1007/s00187-019-00285-w
Published inJournal of Management Control
DisciplineBasic or discovery scholarship
© The Author 2019
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 ofered 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 benefts 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 ofers implications for management control in organizations.
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