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Corporate political strategy: the roles of management accounting in relational work
Accounting Forum ( IF 4.000 ) Pub Date : 2020-12-01 , DOI: 10.1080/01559982.2020.1848321
Claudio de Araujo Wanderley 1 , John Cullen 2 , Mathew Tsamenyi 3
Affiliation  

ABSTRACT

Research has provided substantial evidence that firms engage in Corporate Political Activity/Strategy (CPA), as a form of relational work, to manage and influence political actors and shape political institutions in ways favourable to the firm. However, relatively little is known about how management accounting is mobilised in an organisation in order to support CPA attempts. This paper addresses this gap by investigating how management accounting is implicated in relational work. We explore this issue in a Brazilian organisation (Electra), which was privatised as part of a wider privatisation program in Brazil. We draw on the institutional work and CPA (in particular on Oliver and Holzinger’s [2008. The effectiveness of strategic political management: A dynamic capabilities framework. The Academy of Management Review, 33(2), 496–520. https://doi.org/10.5465/amr.2008.31193538] framework) literature. By doing so, we find that our focal firm used a multiplicity of relational strategy types (i.e. reactive, anticipatory, defensive, and proactive) in a more simultaneous way than has previously been reported in the literature. Moreover, we identify four roles that management accounting may play in organisations’ attempts to engage in CPA. These roles were intertwined with the relational strategies adopted in our focal company. This finding contrasts with the research in management accounting, which has dichotomised passive and active responses to external pressures. We show that these two responses were blended in our case, and management accounting may be concomitantly implicated in compliance and influence strategies. We further discuss these findings in relation to the literature on relational work/strategy and management accounting.



中文翻译:

公司政治战略:管理会计在相关工作中的作用

摘要

研究提供了大量证据,表明公司从事公司政治活动/战略 (CPA),作为一种关系工作的形式,以有利于公司的方式管理和影响政治行为者并塑造政治机构。然而,对于如何在组织中调动管理会计以支持注册会计师的尝试,人们知之甚少。本文通过研究管理会计如何与关系工作相关联来解决这一差距。我们在一个巴西组织 (Electra) 中探讨了这个问题,该组织作为巴西更广泛的私有化计划的一部分进行了私有化。我们借鉴了机构工作和 CPA(特别是 Oliver 和 Holzinger 的 [2008。战略政治管理的有效性:动态能力框架。管理学院评论,33(2), 496–520。https://doi.org/10.5465/amr.2008.31193538] 框架)文献。通过这样做,我们发现我们的焦点公司以比以前文献中报道的更同步的方式使用了多种关系策略类型(即反应性、预期性、防御性和主动性)。此外,我们确定了管理会计在组织尝试从事 CPA 时可能扮演的四个角色。这些角色与我们重点公司采用的关系策略交织在一起。这一发现与管理会计的研究形成对比,后者将被动主动对外部压力的反应。我们表明,这两种反应在我们的案例中是混合的,管理会计可能同时涉及合规影响策略。我们进一步讨论了与相关工作/战略和管理会计方面的文献相关的这些发现。

更新日期:2020-12-01
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