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Accounting and strategising: A case study from new product development

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  • Brian Jørgensen, Denmark
  • Martin Messner, HEC School of Management, France
  • Accounting Research Centre - ARC
  • Department of Business Studies
This paper explores the relationship between accounting and strategy in a context that is characterised by pluralistic demands and high uncertainty about outcomes. By way of an ethnographic field study in an R&D intensive company, we analyse new product development (NPD) projects and the way in which decisions and practices concerning these projects are accounted for. Building upon a practice theory perspective, we find that actors account for the appropriateness of NPD practices not only or primarily on the basis of accounting information, but also by "strategising", i.e. by mobilising different strategic objectives to which these practices are supposed to contribute. We argue that this has to do with the ambiguous demands on NPD and the limits of calculability inherent in NPD design decisions. At the same time, accounting information is not necessarily irrelevant in such a case; it can enter the picture as a general understanding that guides actors' strategising efforts by reminding them of the ultimate importance of financial numbers.
Original languageEnglish
JournalAccounting, Organizations and Society
Volume25
Issue2
Pages (from-to)184-204
ISSN0361-3682
DOIs
Publication statusPublished - 2010

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