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Strategising in the midst of management controls: a case study on the relationship between management controls and promises on strategies

Author

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  • Matthäus Tekathen
  • Binh Bui
  • Zhichao (Alex) Wang

Abstract

By understanding strategies as promises, this study investigates how management controls are implicated in organisations’ strategising practice under continuous changes of external forces. Based on a historical case study of a New Zealand electricity firm, the study shows how multiple management controls facilitate a strategising practice that focuses on repromising new futures for the firm by enabling senior managers, board members and operational staff to memorise, forget and forgive promises made. The study suggests that organisations seeking to move from one promised future to another use management controls to help develop, solidify and bridge promises.

Suggested Citation

  • Matthäus Tekathen & Binh Bui & Zhichao (Alex) Wang, 2019. "Strategising in the midst of management controls: a case study on the relationship between management controls and promises on strategies," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(3), pages 1763-1804, September.
    • Handle: RePEc:bla:acctfi:v:59:y:2019:i:3:p:1763-1804
    DOI: 10.1111/acfi.12435
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    Cited by:

    1. Binh Bui & Carolyn Fowler, 2022. "Carbon controls in a New Zealand electricity utility: An application of theoretical triangulation," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4423-4451, December.
    2. Babajide Oyewo & Venancio Tauringana & Babajide Moses Omikunle & Olusola Owoyele, 2022. "The global management accounting principles (GMAP) and the relationship between organizational design elements," Accounting Research Journal, Emerald Group Publishing Limited, vol. 35(5), pages 637-659, March.
    3. Jenny Jing Wang, 2022. "The labour surplus and COVID‐19: the outlook for Chinese migrant low‐skilled workers," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 577-596, March.

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