Corporate political strategy: the roles of management accounting in relational work

Claudio de Araujo Wanderley (First Author), John Cullen (Participant Author), Mathew Tsamenyi (Participant Author)

科研成果: 期刊稿件期刊论文

摘要

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.
源语言英语
页(从-至)200-226
页数27
期刊Accounting Forum
45
2
DOI
出版状态已出版 - 2021

Corresponding author email

claudio.wanderley@ufpe.br

Project sponsor

Capes Foundation (Ministry of Education of Brazil)
Brazilian National Council for Scientific and Technological Development

Project No.

CNPq – 472430/2013-0

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