Strategic thinking and accounting: potentials and pitfalls from a managerial perspective

Aaltola, Pasi,(27 June 2019), Strategic thinking and accounting: potentials and pitfalls from a managerial perspective. , Journal of Management Control, UNSPECIFIED

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Abstract

Thisistudyiexploresitheistrategicithinkingiofimanagersifromianiaccountingiperspective.iByibuildingioniinterviewidataifromimanagersiworkingiwithistrategicirolesiini variousiorganizations,ianiunderstandingiisioferediofitheiexperiencedipotentialsiandi pitfallsiofiaccountingiinistrategicithinking.iTheiresultsiareielaboratediintoiaiframeworkipresentingitheidualinatureiofiaccountingiinistrategicicontexts.iThisistudyisuggestsithatitheibene tsiandipitfallsiofiaccountingiforistrategicithinkingiconstituteiai paradoxicaliduality,iwhichicannotibeifullyisolved,ibutimustibeiaddressedibyipractisingimanagers.iTheiobservediroleiofiaccountingiinimanagers’istrategicithinkingialsoi ofersiimplicationsiforimanagementicontroliiniorganizations.
Keywords : Managerialiworkl·iAccountingl·iStrategicithinkingl·iManagementi accountingl·iManagementicontrol, UNSPECIFIED
Journal or Publication Title: Journal of Management Control
Volume: UNSPECIFIED
Number: UNSPECIFIED
Item Type: Article
Subjects: Akuntansi
Depositing User: Gunawan Gunawan
Date Deposited: 20 Dec 2019 06:56
Last Modified: 20 Dec 2019 06:56
URI: https://repofeb.undip.ac.id/id/eprint/566

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