Strategy, organization and control: Some possibilities for accounting research

Abstract

Over the last decade, the developing field of strategic management has led to a new vocabulary for discourse among management theorists. This paper traces out some of the implications raised for future accounting research. Initially the paper provides a brief overview of themes in strategy research Subsequently the paper discussed three possibilities for research at the interface between accounting and strategy. The first concerns the relationship between organizations' control systems and their strategies, the second concerns accounting systems and the process of strategic decision making, while the third concerns connections between control systems and the emergence of strategic change.