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Contemporary Issues in Management Accounting$
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Alnoor Bhimani

Print publication date: 2006

Print ISBN-13: 9780199283361

Published to Oxford Scholarship Online: May 2007

DOI: 10.1093/acprof:oso/9780199283361.001.0001

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Accounting and strategy: towards understanding the historical genesis of modern business and military strategy

Accounting and strategy: towards understanding the historical genesis of modern business and military strategy

Chapter:
(p.166) 8 Accounting and strategy: towards understanding the historical genesis of modern business and military strategy
Source:
Contemporary Issues in Management Accounting
Author(s):

Keith Hoskin

Richard Macve

John Stone

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199283361.003.0008

This chapter addresses the following double question: precisely how and when did the modern practice of strategy and its theorization emerge? What is its historical and thereby present link to accounting? Section 8.2 briefly considers the nature of ‘disciplinary’ power, and what it means to say that strategy, as a form of knowledge as well as of power, comes to be ‘disciplinary’. Section 8.3 considers how these practices could have remade strategy into its modern form. Section 8.4 takes up the possible objection that strategy has a long history stretching back into the UK's military past and then was ‘reinvented’ after the Second World War. Section 8.5 addresses the question: why is it that modern strategy appears to have shown up, both in the business and military fields, in mid-19th-century America? Sections 8.6 and 8.7 ask how this revised history of strategy is relevant to modern theory in both military and business spheres. Finally, two major implications that have arisen from doing this history are discussed.

Keywords:   disciplinary power, Alfred Chandler, modern business enterprise, business strategy, military strategy

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