Huikku, Jari; Harris, Elaine; Elmassri, Moataz; … - In: Journal of Accounting & Organizational Change 20 (2024) 6, pp. 27-55
Purpose This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the authors address the role of position–practice relations and irresistible causal forces in this conduct....