e-journal

Strategic management accounting and the strategising mindset in an English higher education institutional context

---

Purpose – The purpose of this paper is to explore the concept of strategic management accounting
(SMA) in an English university. It is in search of and investigates SMA practices and processes, and
their meaning to participants in an English university context. The higher education (HE) institution
under research had gone through a major change a couple of years prior to this study, including
implementation of new strategic management and management accounting practices.
Design/methodology/approach – The approach taken is an interpretive one and the adopted
methodology is grounded theory according to Glaser’s evolved approach. Data collection took place
largely through interviews and, where possible, participant observation.
Findings – The main findings of the research concern the core concept of the strategising mindset,
which encapsulates the institutional, divisional and individual stance towards strategy and SMA. The
strategising mindset is understood as the belief system that is adopted with regard to SMA, which is
divided into a bureaucratic and an entrepreneurial mindset. According to the respective mindset,
accounting for strategic management is dealt with and institutional members’ perceptions of SMA are
shaped. The particular mindset adopted depends on the context members were and are functioning,
which reflects Bourdieu’s theory of practice.
Originality/value – The main contributions are the emergent theoretical framework on SMA in HE,
the concept of the strategising mindset and resulting views and conclusions on what SMA actually
means in practice. To the authors’ knowledge, no such theoretical framework has been published to
date.

Keywords England, Universities, Management accounting, Strategic management accounting,Grounded theory, Accounting, Organizational change

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

-

Penerbit

: Emerald Group., 2011

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 7 No. 4, 2011 pp. 358-390

Bahasa

English

ISBN/ISSN

-

Klasifikasi

-

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

AKUNTANSI

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar