Re-framing Strategy (eBook, PDF)
Power, Politics and Accounting
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This e-book aims to develop an interdisciplinary perspective on strategy, one that incorporates insights from accounting, business history, organization studies, sociology and strategy. The first article reprises some of the themes raised in this paper and critiques ostensive approaches to strategy, before making the case for a Latourian perspective. The second article continues in a Latourian vein, deploying Actor-Network Theory to understand the role that management accounting plays in transforming ideas into strategy. The third article takes a mainstream strategy subject - the RBV - and inj...
This e-book aims to develop an interdisciplinary perspective on strategy, one that incorporates insights from accounting, business history, organization studies, sociology and strategy. The first article reprises some of the themes raised in this paper and critiques ostensive approaches to strategy, before making the case for a Latourian perspective. The second article continues in a Latourian vein, deploying Actor-Network Theory to understand the role that management accounting plays in transforming ideas into strategy. The third article takes a mainstream strategy subject - the RBV - and injects radical intent, through incorporating Marxist value theory into the canon of strategy.The fourth article applies Clegg's (1989) 'circuits of power' framework to investigate the different strategies adopted by the city governments of Milano and Edinburgh, during their quest to introduce congestion charging to their respective cities. The final article selects a broad canvas with which to paint a picture of strategic decision-making. This research breaks new ground by exploring the politics of strategic decision-making in relation to planning for disasters and extreme events.
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