[Extract] This chapter is concerned with developing our understanding of the role of management control systems (MCS) in formulating and implementing strategy. Strategy has become a dominant influence in the study of organizations. Researchers in areas such as economics (Milgrom and Roberts 1992;...

In this paper we outline a distinctive practice theory approach to considering the role of management accounting in the constitution of organizations. Building on Schatzki's (2002) notion of arrays of activity we emphasise the ways in which organisational members actively reconstitute their...