Accounting and strategizing - A case study of a public sector agency's event program

Abstract: Accounting research that draws upon the increasingly popular strategy-as-practice perspective has mainly been concerned with the private sector. This paper seeks to counter this orientation by way of a single-case study of a public service agency. It examines the role of accounting in organizational practices through which strategy is enacted as well as the relationship between accounting and strategy. Actor-network-theory and the notions of framing and overflowing (Callon, 1998) are employed to investigate how accounting and strategizing interact over time. This study demonstrates the active and mutual role of accounting in the continuous process of adopting and adapting a strategy. Accounting establishes a shared understanding of the importance of social sustainability across hierarchical levels and in lateral relations across organizations through continuous strategizing in intra-municipal forums. The study also identifies specific accounting practices that are unique to the public sector and are constitutive of strategizing.