Re-framing strategy: Power, politics and accounting

Publication Type:
Journal Article
Citation:
Accounting, Auditing & Accountability Journal, 2010, 23 (5), pp. 573 - 594
Issue Date:
2010-06-22
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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. Design/methodology/approach – 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. Originality/value – The paper offers a sociologically informed account of strategy. © 2010, Emerald Group Publishing Limited
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