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Ostensive versus performative approaches for theorising accounting‐strategy research

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  • Christina Boedker

Abstract

Purpose - This paper seeks to inquire into the theoretical assumptions that underpin much accounting‐strategy research and to develop an alternative way to approach such study. Design/methodology/approach - Two theoretical lenses are discussed and contrasted. These are the ostensive and performative lenses. Findings - Hitherto, most accounting‐strategy research has drawn on an ostensive lens, whilst only a few approach research from a performative perspective. Whilst the ostensive approach is beneficial and reduces the complexity and messiness of research sites, it also assumes that stability, orderliness and predictability characterise social life (e.g. strategy is “ready made” and remains constant during implementation). Furthermore, in this approach, accounting assumes a subordinate role and its main aim is to ensure “correct” implementation of predefined intents. This limits accounting to being an output of strategy, as opposed to, for example, an input and transformer. Greater diversity of definitions and new investigative approaches are needed. To this end, and as a key contribution, the paper develops an alternative approach drawing on Latour's performative theory. This proposes that strategy and accounting are somewhat fragile, even unstable, objects, which change depending on the hands through which they travel and the network within which they are located. Furthermore, accounting is not merely designed to follow or implement predefined intents. It is also a catalyst of expansion, transformation, even surprise. Research limitations/implications - The paper does not offer primary data. Originality/value - The paper offers to scholars the possibility of studying accounting‐strategy as “relations” rather than “objects”, illustrates how this may be done, and proposes research questions to this end. It identifies a space of inquiry that needs further attention and that can provide new insights into the accounting‐strategy relationship.

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  • Christina Boedker, 2010. "Ostensive versus performative approaches for theorising accounting‐strategy research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(5), pages 595-625, June.
    • Handle: RePEc:eme:aaajpp:v:23:y:2010:i:5:p:595-625
    DOI: 10.1108/09513571011054909
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    3. Butler, Nick, 2018. "Fantasies of strategy: Žižek, discourse and enjoyment," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 53(C), pages 79-88.
    4. Francesco Badia & Grazia Dicuonzo & Saverio Petruzzelli & Vittorio Dell’Atti, 2019. "Integrated reporting in action: mobilizing intellectual capital to improve management and governance practices," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 299-320, June.
    5. Nazila Razi & Elizabeth More & Gensheng Shen, 2021. "Risk Implications for the Role of Budgets in Implementing Post-Acquisition Systems Integration Strategies," JRFM, MDPI, vol. 14(7), pages 1-24, July.
    6. Silvano Corbella & Cristina Florio & Alice Francesca Sproviero & Riccardo Stacchezzini, 2019. "Integrated reporting and the performativity of intellectual capital," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 459-483, June.
    7. Muhammad Kaleem Zahir-ul-Hassan & Reinald A. Minnaar & Ed Vosselman, 2016. "Governance and control as mediating instruments in an inter-firm relationship: towards collaboration or transactions?," Accounting and Business Research, Taylor & Francis Journals, vol. 46(4), pages 365-389, June.
    8. Verdier, Marie-Anne & Boutant Lapeyre, Jennifer, 2023. "The myth of workforce reduction efficiency: The performativity of accounting language," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    9. Erhart, Raphaela & Mahlendorf, Matthias D. & Reimer, Marko & Schäffer, Utz, 2017. "Theorizing and testing bidirectional effects: The relationship between strategy formation and involvement of controllers," Accounting, Organizations and Society, Elsevier, vol. 61(C), pages 36-52.
    10. Caterina Cavicchi & Chiara Oppi & Emidia Vagnoni, 2019. "On the feasibility of integrated reporting in healthcare: a context analysis starting from a management commentary," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 345-371, June.

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