A1 Journal article (refereed)
Strategic thinking and accounting : potentials and pitfalls from a managerial perspective (2019)


Aaltola, P. (2019). Strategic thinking and accounting : potentials and pitfalls from a managerial perspective. Journal of Management Control, 30(3), 323-351. https://doi.org/10.1007/s00187-019-00285-w


JYU authors or editors


Publication details

All authors or editorsAaltola, Pasi

Journal or seriesJournal of Management Control

ISSN2191-4761

eISSN2191-477X

Publication year2019

Volume30

Issue number3

Pages range323-351

PublisherSpringer

Publication countryGermany

Publication languageEnglish

DOIhttps://doi.org/10.1007/s00187-019-00285-w

Publication open accessOpenly available

Publication channel open accessPartially open access channel

Publication is parallel published (JYX)https://jyx.jyu.fi/handle/123456789/66070


Abstract

This study explores the strategic thinking of managers from an accounting perspective. By building on interview data from managers working with strategic roles in various organizations, an understanding is offered of the experienced potentials and pitfalls of accounting in strategic thinking. The results are elaborated into a framework presenting the dual nature of accounting in strategic contexts. This study suggests that the benefits and pitfalls of accounting for strategic thinking constitute a paradoxical duality, which cannot be fully solved, but must be addressed by practising managers. The observed role of accounting in managers’ strategic thinking also offers implications for management control in organizations.


Keywordsleadership (activity)accountingstrategic leadershipstrategy workmanagerial workmanagement accounting

Free keywordsstrategic thinking; management control


Contributing organizations


Ministry reportingYes

Reporting Year2019

JUFO rating1


Last updated on 2024-08-01 at 20:55