Characteristics of the Strategic Planning Process and the Relevance of Management Accounting: Evidence from German Dax30 Companies

Nevries, Pascal; Kornetzki, Timo; Weide, Gonn

doi:10.2139/ssrn.1004091

Cited by 2 publications

(1 citation statement)

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“…For instance, Roslender and Hart (2003) state that accounting for strategic management is an approach to accounting for strategic positioning (p. 255), and Tillmann and Goddard (2008) suggest that it should be understood as management accounting practices in support of strategic decision-making (p. 80). Ma and Tayles (2009) identify it to incorporate at the core a strategic focus, a future orientation and an outward-facing focus (p. 474), and Nevries et al (2006) determined it as management accounting in support of the strategic process, whereby the process consists of an annual planning cycle and involvement of top and divisional management. Carter et al (2011) create a strong link between strategy, power and political use of practices to convey a particular message in a subtle manner.…”

Section: Prior Literaturementioning

confidence: 99%

Accounting for strategic management, strategising and power structures in the Jordanian higher education sector

Hutaibat

2019

JAOC

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Purpose The purpose of this paper is to present the findings of a field study, investigating accounting, strategising and accounting for strategic management and power structures in the Jordanian higher education (HE) sector on the basis of Bourdieu’s theory of practice. Design/methodology/approach This paper adopts an interpretive stance, seeking to investigate the perceptions of actors in the field, with regard to accounting, strategising and accounting for strategic management in HE. The adopted methodology is adapted grounded theory, as this study assumes a prior theoretical stance of Bourdieu’s theoretical concepts. Data were collected through participant observation in meetings, at the workplace, interviews and documentation. Findings The main findings of this paper reflect how strategising and accounting in practice manifest themselves in the Jordanian HE sector. Bourdieu’s theory of practice sets the meta-theoretical context of the current study, with field setting the scene, and habitus being represented in the strategising mind-set participants adopt. The mind-set determines how strategic management accounting is perceived and dealt with. Strategic management accounting takes place at varying degrees. The power structures that influence and determine strategising and accounting in support thereof are researched on the basis of Bourdieu’s forms of capital. Different forms of capital matter in the HE sector determined by fields’ doxa. Research limitations/implications The researcher is a part of the field, the Jordanian HE sector; thus, their habitus has been exposed to its characteristics and features. Thus, certain internalised structures and experiences needed to be challenged for this analysis, which was not an easy task. Originality/value This study investigates accounting, strategic management and power structures in HE, and it highlights the different power structures, using Bourdieu’s forms of capital, which offers a great insight into how different cultures approach similar issues.

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Section: Prior Literaturementioning

confidence: 99%

Accounting for strategic management, strategising and power structures in the Jordanian higher education sector

Hutaibat

2019

JAOC

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Modelling the role of strategic planning, strategic management accounting information system, and psychological factors on the budgetary slack

Namazi

Rezaei

2023

Accounting Forum

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Characteristics of the Strategic Planning Process and the Relevance of Management Accounting: Evidence from German Dax30 Companies

Cited by 2 publications

References 43 publications

Accounting for strategic management, strategising and power structures in the Jordanian higher education sector

Accounting for strategic management, strategising and power structures in the Jordanian higher education sector

Modelling the role of strategic planning, strategic management accounting information system, and psychological factors on the budgetary slack

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