The role of accounting devices in performing corporate strategy

By Peter Skærbæk, Kjell Tryggestad. 2006

253 citations recorded by the source corpus.

Subfields: Management Information Systems

View Paper: https://www.semanticscholar.org/paper/5476bf5037671bc7ca245f565fb6deda8a6834bd

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In Management Information Systems

1. Ed Vosselman
2. J. Cushen

Citations in the corpus

• Financialization in the workplace: Hegemonic narratives, performative interventions and the angry knowledge worker (2013, background): “…literature exploring how accounting serves as an organizational coordination device highlights the performative capacities of accounting (Ahrens & Chapman, 2006; Briers & Chua, 2001; Cooper & Hopper, 2007; Frow, Marginson, & Ogden, 2010; Miller & O’Leary, 2005; Skaerbaek & Tryggestad, 2010).”
• The ‘performativity thesis’ and its critics: Towards a relational ontology of management accounting (2014, background): “…that was inscribed in the responsibility accounting system because ‘the role of captain called for the professional skills in commanding and navigating ships and the captains defined their role in those terms’ (Skærbæk and Tryggestad 2010, p. 116) instead of in terms of an economic agent.”