Accounting as a performative strategic actor : The performativity turn in accounting research

Abstract

This paper outlines the essentials of a relational perspective and offers a review of relational accounting studies that are particularly related to strategy and strategising. The aim therefore is to review the contribution of a relational perspective in management accounting literature to the knowledge creation on the performativity of accounting as it relates to strategising. Performative accounting research shows how management accounting shifts from its traditional functionalism in the context of decision support and control towards studying practices. As such, the paper advocates a performativity turn in management accounting research. This turn is consequential for the study of the accounting-strategy nexus and future research avenues are paved. Subtheme number 70: Strategy practices and performativity: Understanding strategy as performative practice