Purpose – The purpose of this paper is to use Actor Network Theory to explore the role of management accounting systems (MAS) in the construction of business strategy. Design/methodology/approach – The paper draws on findings from an ethnographic study of a UK‐based firm. Theoretical...

In this paper, we propose an understanding of what personnel professionals consume when they “adopt” black‐box management initiatives (Scarbrough, 1995; Wilson, 1992). Second, we explore the way in which professional associations and, hence, institutional actors pursue their own professional...

Previous studies have called for more research into the human dimension of environmental, social and governance (ESG) investing. Drawing on formal interviews and informal conversations with 35 fund managers and investment analysts working in the city of Edinburgh, UK, this study explores how...

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...