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dc.contributor.authorAaltola, Pasi
dc.date.accessioned2019-10-28T10:42:09Z
dc.date.available2019-10-28T10:42:09Z
dc.date.issued2019fi
dc.identifier.citationAaltola, P. (2019). Strategic thinking and accounting : potentials and pitfalls from a managerial perspective. <em>Journal of Management Control</em>, 30 (3), 323-351. <a href="https://doi.org/10.1007/s00187-019-00285-w">doi:10.1007/s00187-019-00285-w</a>fi
dc.identifier.otherTUTKAID_81832
dc.identifier.urihttps://jyx.jyu.fi/handle/123456789/66070
dc.description.abstractThis 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.fi
dc.format.mimetypeapplication/pdf
dc.language.isoeng
dc.publisherSpringer
dc.relation.ispartofseriesJournal of Management Control
dc.rightsCC BY 4.0
dc.subject.otherjohtaminenfi
dc.subject.otherlaskentatoimifi
dc.subject.otherstrateginen johtaminenfi
dc.subject.otherstrategiatyöfi
dc.subject.othermanagerial workfi
dc.subject.otheraccountingfi
dc.subject.otherstrategic thinkingfi
dc.subject.othermanagement accountingfi
dc.subject.othermanagement controlfi
dc.titleStrategic thinking and accounting : potentials and pitfalls from a managerial perspectivefi
dc.typearticle
dc.identifier.urnURN:NBN:fi:jyu-201910284633
dc.contributor.laitosKauppakorkeakoulufi
dc.contributor.laitosSchool of Business and Economicsen
dc.contributor.oppiaineBasic or discovery scholarship
dc.type.urihttp://purl.org/eprint/type/JournalArticle
dc.date.updated2019-10-28T10:15:25Z
dc.description.reviewstatuspeerReviewed
dc.format.pagerange323-351
dc.relation.issn2191-4761
dc.relation.numberinseries3
dc.relation.volume30
dc.type.versionpublishedVersion
dc.rights.copyright© The Author 2019
dc.rights.accesslevelopenAccessfi
dc.format.contentfulltext
dc.rights.urlhttps://creativecommons.org/licenses/by/4.0/
dc.relation.doi10.1007/s00187-019-00285-w


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Except where otherwise noted, this item's license is described as CC BY 4.0