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dc.contributor.authorAaltola, Pasi
dc.date.accessioned2019-10-28T10:42:09Z
dc.date.available2019-10-28T10:42:09Z
dc.date.issued2019
dc.identifier.citationAaltola, P. (2019). Strategic thinking and accounting : potentials and pitfalls from a managerial perspective. <i>Journal of Management Control</i>, <i>30</i>(3), 323-351. <a href="https://doi.org/10.1007/s00187-019-00285-w" target="_blank">https://doi.org/10.1007/s00187-019-00285-w</a>
dc.identifier.otherCONVID_31255226
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 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.en
dc.format.mimetypeapplication/pdf
dc.language.isoeng
dc.publisherSpringer
dc.relation.ispartofseriesJournal of Management Control
dc.rightsCC BY 4.0
dc.subject.otherstrategic thinking
dc.subject.othermanagement control
dc.titleStrategic thinking and accounting : potentials and pitfalls from a managerial perspective
dc.typearticle
dc.identifier.urnURN:NBN:fi:jyu-201910284633
dc.contributor.laitosKauppakorkeakoulufi
dc.contributor.laitosSchool of Business and Economicsen
dc.contributor.oppiaineBasic or discovery scholarshipfi
dc.contributor.oppiaineBasic or discovery scholarshipen
dc.type.urihttp://purl.org/eprint/type/JournalArticle
dc.date.updated2019-10-28T10:15:25Z
dc.type.coarhttp://purl.org/coar/resource_type/c_2df8fbb1
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.subject.ysostrategiatyö
dc.subject.ysojohtaminen
dc.subject.ysostrateginen johtaminen
dc.subject.ysoesihenkilötyö
dc.subject.ysosisäinen laskentatoimi
dc.subject.ysolaskentatoimi
dc.format.contentfulltext
jyx.subject.urihttp://www.yso.fi/onto/yso/p24301
jyx.subject.urihttp://www.yso.fi/onto/yso/p554
jyx.subject.urihttp://www.yso.fi/onto/yso/p5767
jyx.subject.urihttp://www.yso.fi/onto/yso/p24182
jyx.subject.urihttp://www.yso.fi/onto/yso/p18706
jyx.subject.urihttp://www.yso.fi/onto/yso/p7621
dc.rights.urlhttps://creativecommons.org/licenses/by/4.0/
dc.relation.doi10.1007/s00187-019-00285-w
jyx.fundinginformationThis research was partly supported by Finnish Foundation for Economic Education (Grant No. 01/2014), and Jenny and Antti Wihuri Foundation (Grant No. 2014).
dc.type.okmA1


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