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...

Purpose – This purpose of this paper is to enhance the level, scope, and detail of management information under the current accounting format in hotels in China, and suggests a preliminary research framework on development of China‐based uniform hotel accounts. Design/methodology/approach...

Purpose – A reply to responses by Prem Sikka and Tony Willmott (“The withering of tolerance and communication in interdisciplinary accounting studies”) and Robert Scapens (“Reactions on reading ‘ The withering of criticism ’”) to Tony Tinker's initial paper, “ The withering of...

Purpose – Recent years have witnessed an increasing number of cities develop strategies. The discourse of strategic management has become an obligatory point of passage for many city managers. This paper starts by posing an ostensibly simple question: why do cities need strategies? The...

Purpose – This paper seeks to inquire into the theoretical assumptions that underpin much accounting‐strategy research and to develop an alternative way to approach such study. Design/methodology/approach – Two theoretical lenses are discussed and contrasted. These are the ostensive and...

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...

Purpose – The premise of the paper is that Foucault's concept of governmentality has important but unacknowledged implications for understanding strategy. Highlighting the strengths and weaknesses of the governmentality approach, the paper seeks to suggest how governmentality can be used to...

This article considers the role of accounting in organisational decision making. It challenges the rational nature of decisions made in organisations through the use of accounting models and the problems of predicting the future through the use of such models. The use of accounting in this...

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...

Purpose – The premise of the paper is that Foucault's concept of governmentality has important but unacknowledged implications for understanding strategy. Highlighting the strengths and weaknesses of the governmentality approach, the paper seeks to suggest how governmentality can be used to...