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 – 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 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 – Threats of extreme events, such as terrorist attacks or infrastructure breakdown, are potentially highly disruptive events for all types of organizations. This paper seeks to take a political perspective to power in strategic decision making and how this influences planning for...

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...