Management Accounting and Strategy – A Review and Reflections on Future Research

References

• Abernethy, M. A., & Brownell, P. (1999). The role of budgets in organizations facing strategic change: An exploratory study. Accounting, Organizations and Society, 24(3), 189–204. https://doi.org/10.1016/S0361-3682(98)00059-2
   Web of Science ®Google Scholar
• Archer, S., & Otley, D. (1991). Strategy, structure, planning and control systems and performance evaluation – Rumenco Ltd. Management Accounting Research, 2(4), 263–303. https://doi.org/10.1016/S1044-5005(91)70038-3
   Google Scholar
• Atif, M., Hossain, M., Alam, S., & Goergen, M. (2021). Does board gender diversity affect renewable energy consumption? Journal of Corporate Finance, 66. https://doi.org/10.1016/j.jcorpfin.2020.101665
   Web of Science ®Google Scholar
• Auzair, S., & Langfield-Smith, K. (2005). The effect of service process type and life cycle stage on bureaucratic MCS in service organizations. Management Accounting Research, 16(4), 399–421. https://doi.org/10.1016/311j.mar.2005.04.003
   Google Scholar
• Banker, R. D., Chang, H., & Pizzini, M. J. (2004). The balanced scorecard: Judgmental effects of performance measures linked to strategy. The Accounting Review, 79(1), 1–23. https://doi.org/10.2308/accr.2004.79.1.1
   Web of Science ®Google Scholar
• Becker, S. D., & Endenich, C. (2023). Entrepreneurial Ecosystems as Amplifiers of the Lean Startup Philosophy: Management Control Practices in Earliest?Stage Startups. Contemporary Accounting Research, 40(1), 624–667. https://doi.org/10.1111/1911-3846.12806
   Web of Science ®Google Scholar
• Becker, S. D., Messner, M., & Schäffer, U. (2020). The interplay of core and peripheral actors in the trajectory of an accounting innovation: Insights from beyond budgeting. Contemporary Accounting Research, 37(4), 2224–2256. https://doi.org/10.1111/1911-3846.12593
   Web of Science ®Google Scholar
• Bisbe, J., & Malagueño, R. (2012). Using strategic performance measurement systems for strategy formulation: Does it work in dynamic environments? Management Accounting Research, 23(4), 296–311. https://doi.org/10.1016/j.mar.2012.05.002
   Web of Science ®Google Scholar
• Bolinger, M. T., Josefy, M. A., Stevenson, R., & Hitt, M. A. (2022). Experiments in strategy research: A critical review and future research opportunities. Journal of Management Studies, 48(1), 77–113. https://doi.org/10.1177/01492063211044416
   Google Scholar
• Bourdieu, P. (1977). Outline of a theory of practice. Cambridge University Press.
   Google Scholar
• Bourdieu, P. (1992). The logic of practice. Polity.
   Google Scholar
• Bouwens, J., & Abernethy, M. A. (2000). The consequences of customization on management accounting system design. Accounting, Organizations and Society, 25(3), 221–259. https://doi.org/10.1016/S0361-3682(99)00043-4
   Web of Science ®Google Scholar
• Bowman, C., & Toms, S. (2010). Accounting for competitive advantage: The resource-based view of the firm and the labour theory of value. Critical Perspectives on Accounting, 21(3), 183–194. https://doi.org/10.1016/j.cpa.2008.09.010
   Google Scholar
• Bromwich, M. (1990). The case for strategic management accounting: The role of accounting information for strategy in competitive markets. Accounting, Organizations and Society, 15(1/2), 27–46. https://doi.org/10.1016/0361-3682(90)90011-I
   Web of Science ®Google Scholar
• Bryson, J. M., Crosby, B. C., & Bryson, J. K. (2009). Understanding strategic planning and the formulation and implementation of strategic plans as a way of knowing: The contributions of Actor Network Theory. International Public Management Journal, 12(2), 172–207. https://doi.org/10.1080/10967490902873473
   Web of Science ®Google Scholar
• Cadez, S., & Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, Organizations and Society, 33(7-8), 836–863. https://doi.org/10.1016/j.aos.2008.01.003
   Web of Science ®Google Scholar
• Calás, M. B., & Smircich, L. (1999). Past postmodernism: Reflections and tentative directions. Academy of Management Review, 24(4), 649–671. https://doi.org/10.2307/259347
   Web of Science ®Google Scholar
• Callon, M. (1986). Some elements of sociology of translation: Domestication of the scallops and the fishermen of St Brieuc Bay. In J. Law (Ed.), Power, action and belief: A new sociology of knowledge? (pp. 196–233). Routlege & Kegan Paul.
   Google Scholar
• Carlsson-Wall, M., Kraus, K., & Lind, J. (2015). Strategic management accounting in close inter-organisational relationships. Accounting and Business Research, 45(1), 27–54. https://doi.org/10.1080/00014788.2014.965128
   Web of Science ®Google Scholar
• Carter, C., Clegg, S. R., & Kornberger, M. (2008). Strategy as practice? Strategic Organization, 6(1), 83–99. https://doi.org/10.1177/1476127007087154
   Web of Science ®Google Scholar
• Carter, C., & Mueller, F. (2006). The colonisation of strategy: Financialisation in a post-privatisation context. Critical Perspectives on Accounting, 17(8), 967–985. https://doi.org/10.1016/j.cpa.2005.08.001
   Google Scholar
• Chandler, A. D. (1962). Strategy and structure. MIT press.
   Google Scholar
• Chapman, C. S. (Ed.). (2005). Controlling strategy. Oxford University Press.
   Google Scholar
• Cheng, M. M., & Humphreys, K. A. (2012). The differential improvement effects of the strategy map and scorecard perspectives on managers' strategic judgments. The Accounting Review, 87(3), 899–924. https://doi.org/10.2308/accr-10212
   Web of Science ®Google Scholar
• Chenhall, R. H. (2003). Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2-3), 127–168. https://doi.org/10.1016/S0361-3682(01)00027-7
   Web of Science ®Google Scholar
• Chenhall, R. H. (2005). Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: An exploratory study. Accounting, Organizations and Society, 31(5), 395–422. https://doi.org/10.1016/j.aos.2004.08.001
   Google Scholar
• Chenhall, R. H., & Langfield-Smith, K. (1998). The relationship between strategic priorities, management techniques and management accounting: An empirical investigation using a systems approach. Accounting, Organizations and Society, 23(3), 243–264. https://doi.org/10.1016/S0361-3682(97)00024-X
   Web of Science ®Google Scholar
• Chenhall, R. H., & Morris, D. (1995). Organic decision and communication processes and managerial accounting systems in entrepreneurial and conservative business organizations. Omega, 23(5), 485–497. https://doi.org/10.1016/0305-0483(95)00033-K
   Web of Science ®Google Scholar
• Child, J. (1972). Organization structure and strategies of control: A replication of the Aston study. Administrative Science Quarterly, 17(2), 163–177. https://doi.org/10.2307/2393951
   Web of Science ®Google Scholar
• Cooper, R., & Burrell, G. (1988). Modernism, postmodernism and organizational analysis: An introduction. Organization Studies, 9(1), 91–112. https://doi.org/10.1177/017084068800900112
   Web of Science ®Google Scholar
• Cuganesan, S., Dunford, R., & Palmer, I. (2012). Strategic management accounting and strategy practices within a public sector agency. Management Accounting Research, 23(4), 245–260. https://doi.org/10.1016/j.mar.2012.09.001
   Web of Science ®Google Scholar
• Davila, A., Foster, G., & Jia, N. (2015). The valuation of management control systems in start-up companies: International field-based evidence. European Accounting Review, 24(2), 207–239. https://doi.org/10.1080/09638180.2014.965720
   Web of Science ®Google Scholar
• De Araujo Wanderley, C., Cullen, J., & Tsamenyi, M. (2022). The unfolding rationales surrounding management accounting innovations: A balanced scorecard case. Accounting, Auditing & Accountability Journal, 35(5), 1212–1238. https://doi.org/10.1108/AAAJ-05-2019-4001
   Web of Science ®Google Scholar
• Dermer, J. (1990). The strategic agenda: Accounting for issues and support. Accounting, Organizations and Society, 15(1/2), 67–76. https://doi.org/10.1016/0361-3682(90)90014-L
   Web of Science ®Google Scholar
• Dick, P., & Collings, D. G. (2014). Discipline and punish? Strategy discourse, senior manager subjectivity and contradictory power effects. Human Relations, 67(12), 1513–1536. https://doi.org/10.1177/0018726714525810
   Web of Science ®Google Scholar
• Duhaime, I. M., Hitt, M. A., & Lyles, M. A. (2021). Strategic management: State of the field and its future. Oxford University Press.
   Google Scholar
• Endrikat, J., Guenther, T. W., & Titus, R. (2020). Consequences of strategic performance measurement systems: A meta-analytic review. Journal of Management Accounting Research, 32(1), 103–136. https://doi.org/10.2308/jmar-52575
   Web of Science ®Google Scholar
• Englund, H., Gerdin, J., & Burns, J. (2020). A structuration theory perspective on the interplay between strategy and accounting: Unpacking social continuity and transformation. Critical Perspectives on Accounting, 73. Article 101988. https://doi.org/10.1016/j.cpa.2017.03.007
   Web of Science ®Google Scholar
• Ezzamel, M. (1994). Organizational change and accounting: Understanding the budgeting system in its organizational context. Organization Studies, 15(2), 213–240. https://doi.org/10.1177/017084069401500203
   Web of Science ®Google Scholar
• Ezzamel, M., & Willmott, H. (2004). Rethinking strategy: Contemporary perspectives and debates. European Management Review, 1(1), 43–48. https://doi.org/10.1057/palgrave.emr.1500009
   Web of Science ®Google Scholar
• Ezzamel, M., & Willmott, H. (2008). Strategy as discourse in a global retailer: A supplement to rational and interpretive accounts. Organization Studies, 29(2), 191–217. https://doi.org/10.1177/0170840607082226
   Web of Science ®Google Scholar
• Ezzamel, M., & Willmott, H. (2010). Strategy and strategizing: A poststructuralist perspective. In J. A. C. Baum, & J. Lampel (Eds.), The globalization of strategy research: Advances in strategic management (pp. 75–109). Emerald Group Publishing Limited.
   Google Scholar
• Foucault, M. (1972). The archaeology of knowledge. Harper Colophon.
   Google Scholar
• Foucault, M. (1974). The order of things. Tavistock Publications.
   Google Scholar
• Foucault, M. (1977). Language, counter memory, practice: Selected essays and interviews by Michel Foucault. (D.F. Bouchard, Eds.). Cornell University Press.
   Google Scholar
• Frow, N., Marginson, D., & Ogden, S. (2005). Encouraging strategic behaviour while maintaining management control: Multi-functional project teams, budgets, and the negotiation of shared accountabilities in contemporary enterprises. Management Accounting Research, 16(3), 269–292. https://doi.org/10.1016/j.mar.2005.06.004
   Google Scholar
• Gao, P. (2005). Using actor network theory to analyse strategy formulation. Information Systems Journal, 15(3), 255–275. https://doi.org/10.1111/j.1365-2575.2005.00197.x
   Web of Science ®Google Scholar
• Giddens, A. (1979). Central problems in social theory. University of California Press.
   Google Scholar
• Giddens, A. (1984). The constitution of society. Polity Press.
   Google Scholar
• Goffman, E. (1974). Frame analysis: An essay on the organization of experience. Harvard University Press.
   Google Scholar
• Gomez-Conde, J., Lunkes, R. J., & Rosa, F. S. (2019). Environmental innovation practices and operational performance: The joint effects of management accounting and control systems and environmental training. Accounting, Auditing & Accountability Journal, 32(5), 1325–1357. https://doi.org/10.1108/AAAJ-01-2018-3327
   Web of Science ®Google Scholar
• Gosselin, M. (1997). The effect of strategy and organizational structure on the adoption and implementation of activity-based costing. Accounting, Organizations and Society, 22(2), 105–122. https://doi.org/10.1016/S0361-3682(96)00031-1
   Web of Science ®Google Scholar
• Govindarajan, V. (1988). A contingency approach to strategy implementation at the business-unit level: Integrating administrative mechanisms with strategy. Academy of Management Journal, 31(4), 828–853. https://doi.org/10.2307/256341
   Web of Science ®Google Scholar
• Govindarajan, V., & Gupta, A. K. (1985). Linking control systems to business unit strategy: Impact on Performance. Accounting, Organizations and Society, 10(1), 51–66. https://doi.org/10.1016/0361-3682(85)90031-5
   Google Scholar
• Gregory, D. (2004). The colonial present. Blackwell Publishing.
   Google Scholar
• Guilding, C. (1999). Competitor-focused accounting: An exploratory note. Accounting, Organizations and Society, 24(7), 583–595. https://doi.org/10.1016/S0361-3682(99)00007-0
   Web of Science ®Google Scholar
• Guo, B., Paraskevopoulou, E., & Santamaria, L. (2019). Disentangling the role of management control systems for product and process innovation in different contexts. European Accounting Review, 28(4), 681–712. https://doi.org/10.1080/09638180.2018.1528168
   Web of Science ®Google Scholar
• Hadid, W., & Al-Sayed, M. (2021). Management accountants and strategic management accounting: The role of organizational culture and information systems. Management Accounting Research, 50. https://doi.org/10.1016/j.mar.2020.100725
   Web of Science ®Google Scholar
• Hansen, A. (2021). The purposes of performance management systems and processes: A cross-functional typology. International Journal of Operations and Production Management, 41(8), 1249–1271. https://doi.org/10.1108/IJOPM-04-2021-0245
   Web of Science ®Google Scholar
• Hansen, A., & Mouritsen, J. (2005). Strategies and organizational problems: Constructing corporate value and coherence in the balanced scorecard processes. In C. S. Chapman (Ed.), Controlling strategy (pp. 125–150). Oxford University Press.
   Google Scholar
• Henri, J. F., Boiral, O., & Roy, M. J. (2016). Strategic cost management and performance: The case of environmental costs. The British Accounting Review, 48(2), 269–282. https://doi.org/10.1016/j.bar.2015.01.001
   Web of Science ®Google Scholar
• Ho, J. L. Y., Wu, A., & Wu, S. Y. C. (2014). Performance measures, consensus on strategy implementation, and performance: Evidence from the operational-level of organizations. Accounting, Organizations and Society, 39(1), 38–58. https://doi.org/10.1016/j.aos.2013.11.003
   Web of Science ®Google Scholar
• Hope, J., & Fraser, R. (2003). Beyond budgeting: How managers can break free from the annual performance trap. Harvard Business School Press.
   Google Scholar
• Hopwood, A. G. (2009). The economic crisis and accounting: Implications for the research community. Accounting, Organizations and Society, 34(6-7), 797–802. https://doi.org/10.1016/j.aos.2009.07.004
   Web of Science ®Google Scholar
• Hoskisson, R. E., Hitt, M. A., Wan, W. P., & Yiu, D. (1999). Theory and research in strategic management: Swings of a pendulum. Journal of Management, 25(3), 417–456. https://doi.org/10.1177/014920639902500307
   Web of Science ®Google Scholar
• Humphreys, K. A., & Trotman, K. T. (2011). The balanced scorecard: The effect of strategy information on performance evaluation judgments. Journal of Management Accounting Research, 23(1), 81–98. https://doi.org/10.2308/jmar-10085
   Google Scholar
• Ittner, C. D., & Larcker, D. F. (2005). Moving from strategic measurement to strategic data analysis. In C. S. Chapman (Ed.), Controlling strategy: Management, accounting, and performance measurement (pp. 86–105). Oxford University Press.
   Google Scholar
• Ittner, C. D., Larcker, D. F., & Randall, T. (2003). Performance implications of strategic performance measurement in financial services firms. Accounting, Organizations and Society, 28(7/8), 715–741. https://doi.org/10.1016/S0361-3682(03)00033-3
   Web of Science ®Google Scholar
• Johnson, G. (1987). Strategic change and the management process. Blackwell.
   Google Scholar
• Johnson, G., Melin, L., & Whittington, R. (2003). Micro strategy and strategizing: Towards an activity-based view. Journal of Management Studies, 40(1), 3–22. https://doi.org/10.1111/1467-6486.t01-2-00002
   Web of Science ®Google Scholar
• Jørgensen, B., & Messner, M. (2010). Accounting and strategizing: A case study from new product development. Accounting, Organizations and Society, 35(2), 184–204. https://doi.org/10.1016/j.aos.2009.04.001
   Web of Science ®Google Scholar
• Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard: Measures that drive performance”. Harvard Business Review, 70(1), 71–79.
   PubMed Web of Science ®Google Scholar
• Kaplan, R. S., & Norton, D. P. (1996). Translating strategy into action: The balanced scorecard. ISSN: 0017-8012 PMID: 10119714. Harvard Business School Press.
   Google Scholar
• Knights, D., & Morgan, G. (1991). Corporate strategy, organizations and subjectivity: A critique. Organization Studies, 12(2), 251–273. https://doi.org/10.1177/017084069101200205
   Web of Science ®Google Scholar
• Knights, D., & Morgan, G. (1995). Strategy under the microscope: Strategic management and IT in financial services. Journal of Management Studies, 32(2), 191–214. https://doi.org/10.1111/j.1467-6486.1995.tb00340.x
   Web of Science ®Google Scholar
• Knights, D., & Willmott, H. (1993). It’s a very foreign discipline: The genesis of expenses control in a mutual life insurance company. British Journal of Management, 4(1), 1–18. https://doi.org/10.1111/j.1467-8551.1993.tb00157.x
   Google Scholar
• Langfield-Smith, K. (1997). Management control systems and strategy: A critical review. Accounting, Organizations and Society, 22(2), 207–232. https://doi.org/10.1016/S0361-3682(95)00040-2
   Web of Science ®Google Scholar
• Langfield-Smith, K. (2008). Strategic management accounting: How far have we come in 25 years? Accounting, Auditing & Accountability Journal, 21(2), 204–228. https://doi.org/10.1108/09513570810854400
   Google Scholar
• Lapsley, I., & Rekers, J. V. (2017). The relevance of strategic management accounting to popular culture: The world of West-End musicals. Management Accounting Research, 35, 47–55. https://doi.org/10.1016/j.mar.2017.01.001
   Web of Science ®Google Scholar
• Latour, B. (1987). Science in action. Open University Press.
   Google Scholar
• Libby, T., & Lindsay, R. M. (2010). Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice. Management Accounting Research, 21(1), 56–75. https://doi.org/10.1016/j.mar.2009.10.003
   Web of Science ®Google Scholar
• Lowe, D. J., Carmona, S., & Reckers, P. M. (2011). The influence of strategy map communications and individual differences on multidimensional performance evaluations. Accounting and Business Research, 41(4), 375–391. https://doi.org/10.1080/00014788.2011.566084
   Web of Science ®Google Scholar
• Lukka, K., & Mouritsen, J. (2002). Homogeneity or heterogeneity of research in management accounting? European Accounting Review, 11(4), 805–811. https://doi.org/10.1080/0963818022000047109
   Google Scholar
• Malina, M. A., & Selto, F. H. (2001). Communicating and controlling strategy: An empirical study of the effectiveness of the balanced scorecard. Journal of Management Accounting Research, 13(1), 47–90. https://doi.org/10.2308/jmar.2001.13.1.47
   Google Scholar
• Malmi, T., & Granlund, M. (2009). In search of management accounting theory. European Accounting Review, 18(3), 597–620. https://doi.org/10.1080/09638180902863779
   Web of Science ®Google Scholar
• Marginson, D. E. W. (2002). Management control systems and their effects on strategy formation at middle-management levels: Evidence from a UK organization. Strategic Management Journal, 23(11), 1019–1031. https://doi.org/10.1002/smj.271
   Web of Science ®Google Scholar
• Massicotte, S., & Henri, J. F. (2021). The use of management accounting information by boards of directors to oversee strategy implementation. The British Accounting Review, 53(3), 3. https://doi.org/10.1016/j.bar.2020.100953
   Web of Science ®Google Scholar
• Merchant, K. (1990). The effects of financial control on data manipulation and management myopia. Accounting, Organizations and Society, 15(4), 297–313. https://doi.org/10.1016/0361-3682(90)90021-L
   Web of Science ®Google Scholar
• Miles, R. W., & Snow, C. C. (1978). Organizational strategy, structure and process. McGraw Hill.
   Google Scholar
• Miller, P., & O'Leary, T. (1993). Accounting expertise and the politics of the product: Economic citizenship and modes of corporate governance. Accounting, Organizations and Society, 18(2/3), 187–206. https://doi.org/10.1016/0361-3682(93)90033-3
   Web of Science ®Google Scholar
• Miller, P., & O’Leary, T. (1994). Accounting, ‘economic citizenship’ and the spatial reordering of manufacture. Accounting, Organizations and Society, 19(1), 15–43. https://doi.org/10.1016/0361-3682(94)90011-6
   Web of Science ®Google Scholar
• Miller, P., & O’Leary, T. (2005). Capital budgeting, coordination and strategy: A field study of interform and intrafirm mechanisms. In C. S. Chapman (Ed.), Controlling strategy: Management, accounting, and performance measurement (pp. 151–182). Oxford University Press.
   Google Scholar
• Mintzberg, H. (1978). Patterns in strategy formation. Management Science, 24(9), 934–948. https://doi.org/10.1287/mnsc.24.9.934
   Web of Science ®Google Scholar
• Mintzberg, H., & Waters, J. A. (1985). Of strategies, deliberate and emergent. Strategic Management Journal, 6(3), 257–272. https://doi.org/10.1002/smj.4250060306
   Web of Science ®Google Scholar
• Modell, S. (2012). Strategy, political regulation and management control in the public sector: Institutional and critical perspectives. Management Accounting Research, 23(4), 278–295. https://doi.org/10.1016/j.mar.2012.05.001
   Web of Science ®Google Scholar
• Mouritsen, J. (1999). The flexible firm: Strategies for a subcontractor’s management control. Accounting, Organizations and Society, 24(1), 31–55. https://doi.org/10.1016/S0361-3682(97)00059-7
   Web of Science ®Google Scholar
• Naranjo-Gil, D., & Hartmann, F. (2007). Management accounting systems, top management team heterogeneity and strategic change. Accounting, Organizations and Society, 32(7-8), 735–756. https://doi.org/10.1016/j.aos.2006.08.003
   Web of Science ®Google Scholar
• Nguyen, D. H., Weigel, C., & Hiebl, M. R. W. (2018). Beyond budgeting: Review and research agenda. Journal of Accounting & Organizational Change, 14(3), 314–337. https://doi.org/10.1108/JAOC-03-2017-0028
   Web of Science ®Google Scholar
• Perera, S., Harrison, G., & Poole, M. (1997). Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: A research note. Accounting, Organizations and Society, 22(6), 557–572. https://doi.org/10.1016/S0361-3682(96)00048-7
   Web of Science ®Google Scholar
• Pettigrew, A. M. (1985). The awakening giant: Continuity and change at imperial chemical industries. Blackwell.
   Google Scholar
• Porter, M. (1980). Competitive strategy. The Free Press.
   Google Scholar
• Porter, M. E. (1985). Competitive advantage. Free Press.
   Google Scholar
• Rickwood, C. P., Coates, J. B., & Stacey, R. J. (1990). Stapylton: Strategic management accounting to gain competitive advantage. Management Accounting Research, 1(1), 37–49. https://doi.org/10.1016/S1044-5005(90)70044-3
   Google Scholar
• Roberts, J. (1990). Strategy and accounting in a UK conglomerate. Accounting, Organizations and Society, 15(1/2), 197–126. https://doi.org/10.1016/0361-3682(90)90017-O
   Web of Science ®Google Scholar
• Rose, N., & Miller, P. (1992). Political power beyond the state: Problematics of government. British Journal of Sociology, 43(2), 173–205. https://doi.org/10.2307/591464
   Web of Science ®Google Scholar
• Roslender, R., & Hart, S. J. (2002). Integrating management accounting and marketing in the pursuit of competitive advantage: The case of strategic management accounting. Critical Perspectives on Accounting, 13(2), 255–277. https://doi.org/10.1006/cpac.2001.0477
   Google Scholar
• Roslender, R., & Hart, S. J. (2003). In search of strategic management accounting: Theoretical and field study perspectives. Management Accounting Research, 14(3), 255–279. https://doi.org/10.1016/S1044-5005(03)00048-9
   Google Scholar
• Schatzki, T. (2002). The site of the social. The Pennsylvania University Press.
   Google Scholar
• Seidl, D., & Whittington, R. (2014). Enlarging the strategy-as-practice research agenda: Towards taller and flatter ontologies. Organization Studies, 35(10), 1407–1421. https://doi.org/10.1177/0170840614541886
   Web of Science ®Google Scholar
• Shank, J. K. (1996). Analysing technology investments-from NPV to strategic cost management. Management Accounting Research, 7(2), 185–197. https://doi.org/10.1006/mare.1996.0011
   Google Scholar
• Sillince, J., & Mueller, F. (2007). Switching strategic perspective: The reframing of accounts of responsibility. Organization Studies, 28(2), 155–176. https://doi.org/10.1177/0170840606067989
   Web of Science ®Google Scholar
• Simmonds, K. (1981). Strategic management accounting. Management Accounting, 59(4), 26–29.
   Google Scholar
• Simons, R. (1987). Accounting control systems and business strategy: An empirical analysis. Accounting, Organizations and Society, 12(4), 357–374. https://doi.org/10.1016/0361-3682(87)90024-9
   Web of Science ®Google Scholar
• Simons, R. (1990). The role of management control systems in creating competitive advantage: New perspectives. Accounting, Organizations and Society, 15(1/2), 127–143. https://doi.org/10.1016/0361-3682(90)90018-P
   Web of Science ®Google Scholar
• Simons, R. (1991). Strategic orientation and top management attention to control systems. Strategic Management Journal, 12(1), 49–62. https://doi.org/10.1002/smj.4250120105
   Web of Science ®Google Scholar
• Simons, R. (1994). How new top managers use control systems as levers of strategic renewal. Strategic Management Journal, 15(3), 169–189. https://doi.org/10.1002/smj.4250150301
   Web of Science ®Google Scholar
• Simons, R., & Dávila, A. (2021). How top managers use the entrepreneurial gap to drive strategic change. European Accounting Review, 30(4), 583–609. https://doi.org/10.1080/09638180.2020.1792959
   Web of Science ®Google Scholar
• Skærbæk, P., & Tryggestad, K. (2010). The role of accounting devices in performing corporate strategy. Accounting, Organizations and Society, 35(1), 108–124. https://doi.org/10.1016/j.aos.2009.01.003
   Web of Science ®Google Scholar
• Tomkins, C., & Carr, C. (1996). Editorial. Management Accounting Research, 7(2), 165–167. https://doi.org/10.1006/mare.1996.0015
   Google Scholar
• Vaara, E., & Whittington, R. (2012). Strategy-as-practice: Taking social practices seriously. Academy of Management Annals, 6(1), 285–336. https://doi.org/10.5465/19416520.2012.672039
   Web of Science ®Google Scholar
• Van der Stede, W. A. (2000). The relationship between two consequences of budgetary control: Budgetary slack creation and managerial short-term orientation. Accounting, Organizations and Society, 25(6), 609–622. https://doi.org/10.1016/S0361-3682(99)00058-6
   Web of Science ®Google Scholar
• Van der Stede, W. A. (2011). Management accounting research in the wake of the crisis: Some reflections. European Accounting Review, 20(4), 605–623. https://doi.org/10.1080/09638180.2011.627678
   Web of Science ®Google Scholar
• Whittington, R. (2006). Completing the practice turn in strategy research. Organization Studies, 27(5), 613–634. https://doi.org/10.1177/0170840606064101
   Web of Science ®Google Scholar
• Whittington, R. (2007). Strategy practice and strategy process: Family differences and the sociological eye. Organization Studies, 28(10), 1575–1586. https://doi.org/10.1177/0170840607081557
   Web of Science ®Google Scholar
• Whittington, R., & Melin, L. (2002). The challenge of organizing/strategizing. In A. M. Pettigrew, R. Whittington, L. Melin, C. Sanchez-Runde, F. Van Den Bosch, F. Ruigrok, & T. Numagami (Eds.), Innovative forms of organizing: International perspectives (pp. 35–48). Sage.
   Google Scholar
• Whittle, A., & Mueller, F. (2010). Strategy, enrolment and accounting: The politics of strategic ideas. Accounting, Auditing and Accountability Journal, 23(5), 626–646. https://doi.org/10.1108/09513571011054918
   Web of Science ®Google Scholar
• Widener, S. K. (2007). An empirical analysis of the levers of control framework. Accounting, Organizations and Society, 32(7-8), 757–788. https://doi.org/10.1016/j.aos.2007.01.001
   Web of Science ®Google Scholar
• Wijethilake, C., Munir, R., & Appuhami, R. (2018). Environmental innovation strategy and organizational performance: Enabling and controlling uses of management control systems. Journal of Business Ethics, 151(4), 1139–1160. https://doi.org/10.1007/s10551-016-3259-7
   Web of Science ®Google Scholar