Where Is Strategy?
Source: University of Sydney
This paper proposes firstly that accounting, as primary practice, shapes strategy as secondary practice rather than the other way round. It recognizes that this challenges a widespread perception (both among business strategists and strategy researchers) but in doing so it allies itself with the view of Smith (2002) of 'Strategy as numbers'. The paper then proposes that this relation needs understanding in two dimensions that the authors see as linked: the diachronic and the synchronic.