{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,4,9]],"date-time":"2026-04-09T16:58:53Z","timestamp":1775753933656,"version":"3.50.1"},"reference-count":103,"publisher":"Emerald","issue":"5","license":[{"start":{"date-parts":[[2010,6,22]],"date-time":"2010-06-22T00:00:00Z","timestamp":1277164800000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2010,6,22]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-heading\">Purpose<\/jats:title><jats:p>This paper aims to analyse the rise and institutionalization of the discourse of strategic management. It seeks to advance an agenda for studying strategy from a sociologically informed perspective. Moreover, it aims to make a case for a critically informed, interdisciplinary approach to studying strategy.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Design\/methodology\/approach<\/jats:title><jats:p>The paper provides an overview to studying strategy critically. It is a theoretically informed paper.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Findings<\/jats:title><jats:p>The findings can be summarised as: first, strategy emerged as a major discipline in the 1970s; second, as a body of knowledge strategy has remained close to its industrial economics origins; and third, an agenda for the sociological study of strategy revolving around concerns of performativity and power is outlined.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality\/value<\/jats:title><jats:p>The paper offers a sociologically informed account of strategy.<\/jats:p><\/jats:sec>","DOI":"10.1108\/09513571011054891","type":"journal-article","created":{"date-parts":[[2010,6,26]],"date-time":"2010-06-26T07:17:31Z","timestamp":1277536651000},"page":"573-594","source":"Crossref","is-referenced-by-count":85,"title":["Re\u2010framing strategy: power, politics and accounting"],"prefix":"10.1108","volume":"23","author":[{"given":"Chris","family":"Carter","sequence":"first","affiliation":[]},{"given":"Stewart","family":"Clegg","sequence":"additional","affiliation":[]},{"given":"Martin","family":"Kornberger","sequence":"additional","affiliation":[]}],"member":"140","reference":[{"key":"key2022020820074198000_b1","unstructured":"Abercrombie, N., Hill, S. and Turner, B.S. (1980), The Dominant Ideology Thesis, Allen & Unwin, London."},{"key":"key2022020820074198000_b3","unstructured":"Arendt, H. (1970), On Violence, Harcourt Brace and Company, New York, NY."},{"key":"key2022020820074198000_b4","doi-asserted-by":"crossref","unstructured":"Bachrach, P. and Baratz, M.S. (1962), \u201cTwo faces of power\u201d, American Political Science Review, Vol. 56, pp. 947\u201052.","DOI":"10.2307\/1952796"},{"key":"key2022020820074198000_b5","doi-asserted-by":"crossref","unstructured":"Bachrach, P. and Baratz, M.S. (1963), \u201cDecisions and non\u2010decisions: an analytical framework\u201d, American Political Science Review, Vol. 57, pp. 641\u201051.","DOI":"10.2307\/1952568"},{"key":"key2022020820074198000_b6","unstructured":"Bachrach, P. and Baratz, M.S. (1970), Power and Poverty: Theory and Practice, Oxford University Press, Oxford."},{"key":"key2022020820074198000_b7","unstructured":"Barnes, B. (1988), The Nature of Power, Polity, Cambridge."},{"key":"key2022020820074198000_b8","unstructured":"Barry, B. (1989), Democracy, Power, and Justice: Essays in Political Theory, Oxford University Press, Oxford."},{"key":"key2022020820074198000_b9","doi-asserted-by":"crossref","unstructured":"Barry, D. and Elmes, M. (1997), \u201cStrategy retold: towards a narrative view of strategic discourse\u201d, Academy of Management Review, Vol. 22 No. 2, pp. 429\u201052.","DOI":"10.5465\/amr.1997.9707154065"},{"key":"key2022020820074198000_b10","unstructured":"Berger, P. and Luckmann, T. (1966), The Social Construction of Reality, Double Day, Garden City, NY."},{"key":"key2022020820074198000_b11","doi-asserted-by":"crossref","unstructured":"Boedker, C. (2010), \u201cOstensive versus performative approaches to theorising accounting\u2010strategy research\u201d, Accounting, Auditing & Accountability Journal, Vol. 23 No. 5, pp. 595\u2010625.","DOI":"10.1108\/09513571011054909"},{"key":"key2022020820074198000_b12","doi-asserted-by":"crossref","unstructured":"Bowman, C. and Toms, S. (2010), \u201cAccounting for competitive advantage: the resource\u2010based view of the firm and the labour theory of value\u201d, Critical Perspectives on Accounting., Vol. 21 No. 4, pp. 183\u201094.","DOI":"10.1016\/j.cpa.2008.09.010"},{"key":"key2022020820074198000_b13","unstructured":"Callon, M. (Ed.) (1998), The Laws of the Market, Blackwell, Oxford."},{"key":"key2022020820074198000_b15","doi-asserted-by":"crossref","unstructured":"Carter, C., Clegg, S. and Kornberger, M. (2008a), \u201cStrategy as practice?\u201d, Strategic Organization, Vol. 6 No. 1, pp. 83\u201099.","DOI":"10.1177\/1476127007087154"},{"key":"key2022020820074198000_b14","doi-asserted-by":"crossref","unstructured":"Carter, C., Clegg, S. and Kornberger, M. (2008b), \u201cS\u2010A\u2010P zapping the field\u201d, Strategic Organization, Vol. 6 No. 1, pp. 107\u201012.","DOI":"10.1177\/1476127007087156"},{"key":"key2022020820074198000_b16","unstructured":"Carter, C., Clegg, S. and Kornberger, M.A. (2008c), A Very Short, Fairly Interesting and Reasonably Cheap Introduction to Studying Strategy, Sage, London."},{"key":"key2022020820074198000_b17","doi-asserted-by":"crossref","unstructured":"Chapman, C. (Ed.) (2005), Controlling Strategy: Management, Accounting, and Performance Measurement, Oxford University Press, Oxford.","DOI":"10.1093\/oso\/9780199283231.001.0001"},{"key":"key2022020820074198000_b18","doi-asserted-by":"crossref","unstructured":"Child, J. (1972), \u201cOrganizational structure, environment and performance: the role of strategic choice\u201d, Sociology, No. 6, pp. 1\u201022.","DOI":"10.1177\/003803857200600101"},{"key":"key2022020820074198000_b19","doi-asserted-by":"crossref","unstructured":"Chua, W\u2010F. (2007), \u201cAccounting, measuring, reporting and strategizing \u2013 re\u2010using verbs: a review essay\u201d, Accounting, Organizations and Society, Vol. 32 Nos 4\/5, pp. 487\u201094.","DOI":"10.1016\/j.aos.2006.03.010"},{"key":"key2022020820074198000_b20","unstructured":"Clark, P. (2000), Organizations in Action: Competition between Contexts, Routledge, London."},{"key":"key2022020820074198000_b21","unstructured":"Clegg, S.R. (1975), Power, Rule and Domination: A Critical and Empirical Understanding of Power in Sociological Theory and Organizational Life, Routledge & Kegan Paul, International Library of Sociology, London and Boston, MA."},{"key":"key2022020820074198000_b22","unstructured":"Clegg, S.R. (1979), The Theory of Power and Organization, Routledge & Kegan Paul, London and Boston, MA."},{"key":"key2022020820074198000_b23","doi-asserted-by":"crossref","unstructured":"Clegg, S.R. (1989), Frameworks of Power, Sage, London.","DOI":"10.4135\/9781446279267"},{"key":"key2022020820074198000_b24","doi-asserted-by":"crossref","unstructured":"Clegg, S.R. and Haugaard, M. (Eds) (2009), Handbook of Power, Sage, London.","DOI":"10.4135\/9780857021014"},{"key":"key2022020820074198000_b25","doi-asserted-by":"crossref","unstructured":"Clegg, S., Carter, C. and Kornberger, M. (2004), \u201cGet up, I feel like being a strategy machine\u201d, European Management Review, Vol. 1 No. 1, pp. 21\u20108.","DOI":"10.1057\/palgrave.emr.1500011"},{"key":"key2022020820074198000_b26","doi-asserted-by":"crossref","unstructured":"Clegg, S.R., Courpasson, D. and Phillips, N. (2006), Power and Organizations, Sage Foundations of Organization Science, Thousand Oaks, CA.","DOI":"10.4135\/9781446215715"},{"key":"key2022020820074198000_b27","unstructured":"Crenson, M. (1971), The Un\u2010Politics of Air Pollution, Johns Hopkins University, Baltimore, MD."},{"key":"key2022020820074198000_b28","doi-asserted-by":"crossref","unstructured":"Dahl, R.A. (1957), \u201cThe concept of power\u201d, Behavioral Science, Vol. 20, pp. 201\u201015.","DOI":"10.1002\/bs.3830020303"},{"key":"key2022020820074198000_b29","unstructured":"Dahl, R.A. (1961), Who Governs?, Yale University Press, New Haven, CT."},{"key":"key2022020820074198000_b30","doi-asserted-by":"crossref","unstructured":"Dahl, R.A. (2006), A Preface to Democratic Theory, expanded ed., University of Chicago Press, Chicago, IL.","DOI":"10.7208\/chicago\/9780226118727.001.0001"},{"key":"key2022020820074198000_b31","unstructured":"Dean, M. (1999), Governmentality: Power and Rule in Modern Society, Sage, London."},{"key":"key2022020820074198000_b32","unstructured":"Dowding, K. (1996), Power (Concepts in Social Thought), University of Minnesota Press, Minneapolis, MN."},{"key":"key2022020820074198000_b33","doi-asserted-by":"crossref","unstructured":"Du Toit, A. (2006), Corporate Strategy: A Feminist Critique, Routledge, London.","DOI":"10.4324\/9780203018170"},{"key":"key2022020820074198000_b34","doi-asserted-by":"crossref","unstructured":"Ezzamel, M. and Willmott, H. (2004), \u201cRethinking strategy: contemporary perspectives and debates\u201d, European Management Review, Vol. 1 No. 1, pp. 43\u20108.","DOI":"10.1057\/palgrave.emr.1500009"},{"key":"key2022020820074198000_b35","unstructured":"Fanon, F. (1967), The Wretched of the Earth, Penguin, Harmondsworth."},{"key":"key2022020820074198000_b36","unstructured":"Florida, R. (2002), The Rise of the Creative Class, Basic Civitas Books, London."},{"key":"key2022020820074198000_b37","unstructured":"Flyvbjerg, B. (1998), Rationality and Power: Democracy in Practice, University of Chicago Press, Chicago, IL."},{"key":"key2022020820074198000_b39","unstructured":"Foucault, M. (1977), Discipline and Punish: The Birth of the Prison, Allen & Lane, London."},{"key":"key2022020820074198000_b40","doi-asserted-by":"crossref","unstructured":"Furrer, O., Thomas, H. and Goussevskaia, A. (2008), \u201cThe structure and evolution of the strategic management field: a content analysis of 26 years of strategic management\u201d, International Journal of Management Reviews, Vol. 10 No. 1, pp. 1\u201023.","DOI":"10.1111\/j.1468-2370.2007.00217.x"},{"key":"key2022020820074198000_b43","unstructured":"Giddens, A. (1984), The Constitution of Society, University of California Press, Berkeley, CA."},{"key":"key2022020820074198000_b45","unstructured":"Habermas, J. (1971), Knowledge and Human Interests, Heinemann, London."},{"key":"key2022020820074198000_b46","unstructured":"Habermas, J. (1984), The Theory of Communicative Action, Polity, Cambridge."},{"key":"key2022020820074198000_b47","doi-asserted-by":"crossref","unstructured":"Hambrick, D. and Chen, M. (2008), \u201cNew academic fields as admittance\u2010seeking social movements: the case of strategic management\u201d, Academy of Management Review, Vol. 33 No. 1, pp. 32\u201054.","DOI":"10.5465\/amr.2008.27745027"},{"key":"key2022020820074198000_b48","doi-asserted-by":"crossref","unstructured":"Hansen, A. and Mouritsen, J. (2005), \u201cStrategies and organizational problems: constructing corporate value and coherence in Balance Scorecard processes\u201d, in Chapman, C. (Ed.), Controlling Strategy: Management, Accounting, and Performance Measurement, Oxford University Press, Oxford.","DOI":"10.1093\/oso\/9780199283231.003.0007"},{"key":"key2022020820074198000_b49","unstructured":"Haugaard, M. (1997), The Constitution of Power, Manchester University Press, Manchester."},{"key":"key2022020820074198000_b50","unstructured":"Haugaard, M. (Ed.) (2002), Power: A Reader, Manchester University Press, Manchester."},{"key":"key2022020820074198000_b53","doi-asserted-by":"crossref","unstructured":"Heracleous, L. and Barrett, M. (2001), \u201cOrganizational change as discourse: communicative actions and deep structures in the context of IT implementation\u201d, Academy of Management Journal, Vol. 44 No. 4, pp. 755\u201078.","DOI":"10.5465\/3069414"},{"key":"key2022020820074198000_b54","unstructured":"Hindess, B. (1996), Discourses of Power: from Hobbes to Foucault, Wiley\u2010Blackwell, London."},{"key":"key2022020820074198000_b55","unstructured":"Hobbes, T. (1968), Leviathan, Penguin, Harmondsworth."},{"key":"key2022020820074198000_b56","unstructured":"Hobsbawm, E.J. and Ranger, T.O. (1992), The Invention of Tradition, Cambridge University Press, Cambridge."},{"key":"key2022020820074198000_b57","doi-asserted-by":"crossref","unstructured":"Hoskin, K. and Macve, R. (1988), \u201cThe genesis of accountability: the West Point connections\u201d, Accounting, Organizations and Society, Vol. 13 No. 1, pp. 37\u201073.","DOI":"10.1016\/0361-3682(88)90025-6"},{"key":"key2022020820074198000_b58","doi-asserted-by":"crossref","unstructured":"Jarzbkowski, P. and Whittington, R. (2008), \u201cHard to disagree, mostly\u201d, Strategic Organization, Vol. 6 No. 1, pp. 101\u20106.","DOI":"10.1177\/1476127007087155"},{"key":"key2022020820074198000_b59","doi-asserted-by":"crossref","unstructured":"Jeacle, I. (2003), \u201cAccounting and the construction of the standard body\u201d, Accounting, Organizations and Society, Vol. 28 No. 4, pp. 357\u201077.","DOI":"10.1016\/S0361-3682(02)00021-1"},{"key":"key2022020820074198000_b60","doi-asserted-by":"crossref","unstructured":"Knights, D. and Morgan, G. (1991), \u201cCorporate strategy, organizations, and subjectivity: a critique\u201d, Organization Studies, Vol. 12 No. 2, pp. 251\u201073.","DOI":"10.1177\/017084069101200205"},{"key":"key2022020820074198000_b62","doi-asserted-by":"crossref","unstructured":"Kornberger, M. and Carter, C. (2010), \u201cManufacturing competition: how accounting practices shape strategy making in cities\u201d, Accounting, Auditing & Accountability Journal, Vol. 23 No. 3, pp. 325\u201049.","DOI":"10.1108\/09513571011034325"},{"key":"key2022020820074198000_b63","doi-asserted-by":"crossref","unstructured":"Kornberger, M., Carter, C. and Clegg, S.R. (2006), \u201cRethinking the polyphonic organization: managing as discursive practice\u201d, Scandinavian Journal of Management, Vol. 22, pp. 3\u201030.","DOI":"10.1016\/j.scaman.2005.05.004"},{"key":"key2022020820074198000_b64","unstructured":"Kuhn, T.S. (1962), The Structure of Scientific Revolutions, University of Chicago Press, Chicago, IL."},{"key":"key2022020820074198000_b65","unstructured":"Laclau, E. and Mouffe, C. (1985), Ideology and Socialist Strategy, Verso, London."},{"key":"key2022020820074198000_b66","unstructured":"Lam, C\u2010Y. (2009), \u201cTo what extent is the Japanese government able to steer the nation's economy in the digital age?\u201d, PhD thesis, University of Technology, Sydney."},{"key":"key2022020820074198000_b67","doi-asserted-by":"crossref","unstructured":"Lapsley, I. and Giordano, F. (2010), \u201cCongestion charging: a tale of two cities\u201d, Accounting, Auditing & Accountability Journal, Vol. 23 No. 5, pp. 671\u201098.","DOI":"10.1108\/09513571011054936"},{"key":"key2022020820074198000_b68","doi-asserted-by":"crossref","unstructured":"Lukes, S. (1974), Power: A Radical View, Macmillan, London.","DOI":"10.1007\/978-1-349-02248-9"},{"key":"key2022020820074198000_b69","doi-asserted-by":"crossref","unstructured":"Lukes, S. (1977), Essays in Social Theory, Macmillan, London.","DOI":"10.1007\/978-1-349-15729-7"},{"key":"key2022020820074198000_b70","unstructured":"Lukes, S. (1986), Power, Blackwell, Oxford."},{"key":"key2022020820074198000_b71","doi-asserted-by":"crossref","unstructured":"Lukes, S. (2005), Power: A Radical View, 2nd ed., Palgrave, London.","DOI":"10.1007\/978-0-230-80257-5"},{"key":"key2022020820074198000_b72","unstructured":"Machiavelli, N. (1981), The Prince, Penguin Books, Harmondsworth."},{"key":"key2022020820074198000_b73","doi-asserted-by":"crossref","unstructured":"MacKenzie, D. (2006), An Engine, Not a Camera, The MIT Press, Cambridge, MA.","DOI":"10.7551\/mitpress\/9780262134606.001.0001"},{"key":"key2022020820074198000_b74","doi-asserted-by":"crossref","unstructured":"Matthews, J.A. (2010), \u201cLachmannian insights into strategic entrepreneurship; resources, activities and routines in a disequilibrium world\u201d, Organization Studies, Vol. 31 No. 2, pp. 219\u201044.","DOI":"10.1177\/0170840609347044"},{"key":"key2022020820074198000_b75","doi-asserted-by":"crossref","unstructured":"Meyer, J. and Rowan, B. (1977), \u201cInstitutional organizations: formal structure as myth and ceremony\u201d, American Journal of Sociology, Vol. 83, pp. 340\u201063.","DOI":"10.1086\/226550"},{"key":"key2022020820074198000_b76","unstructured":"Mintzberg, H. (1973), The Nature of Managerial Work, Harper & Row, New York, NY."},{"key":"key2022020820074198000_b77","unstructured":"Mintzberg, H. (2004), Managers not MBAs: A Hard Look at the Soft Practice of Managing and Management Development, Berrett\u2010Koehler, San Francisco, CA."},{"key":"key2022020820074198000_b78","doi-asserted-by":"crossref","unstructured":"Mintzberg, H. and Waters, J.A. (1985), \u201cOf strategies, deliberate and emergent\u201d, Strategic Management Journal, Vol. 6, pp. 257\u201072.","DOI":"10.1002\/smj.4250060306"},{"key":"key2022020820074198000_b79","doi-asserted-by":"crossref","unstructured":"Modell, S. (2009), \u201cBundling management control innovations: a field study of organisational experimenting with total quality management and the balanced scorecard\u201d, Accounting, Auditing & Accountability Journal, Vol. 22, pp. 59\u201090.","DOI":"10.1108\/09513570910923015"},{"key":"key2022020820074198000_b80","unstructured":"Morriss, P. (1987), Power: A Philosophical Analysis, Manchester University Press, Manchester."},{"key":"key2022020820074198000_b81","unstructured":"Morriss, P. (2002), Power: A Philosophical Analysis, 2nd ed., Manchester University Press, Manchester."},{"key":"key2022020820074198000_b82","doi-asserted-by":"crossref","unstructured":"Nag, R., Hambrick, D.C. and Chen, M.J. (2007), \u201cWhat is strategic management, really? Empirical induction of a consensus definition of the field\u201d, Strategic Management Journal, Vol. 28, pp. 935\u201055.","DOI":"10.1002\/smj.615"},{"key":"key2022020820074198000_b83","unstructured":"Nietzsche, F.W. (1968), The Will to Power, Weidenfeld & Nicolson, London."},{"key":"key2022020820074198000_b84","unstructured":"Parker, L. (2007), \u201cProfessional association boardroom strategising: processual and institutional perspectives\u201d, Journal of Management Studies, Vol. 44 No. 8, pp. 1454\u201080."},{"key":"key2022020820074198000_b85","unstructured":"Parsons, T. (1964), Essays in Sociological Theory, Free Press of Glencoe, New York, NY."},{"key":"key2022020820074198000_b86","unstructured":"Pettigrew, A. (1973), The Politics of Organizational Decision Making, Tavistock, London."},{"key":"key2022020820074198000_b87","unstructured":"Porter, M.E. (1980), Competitive Strategy, Free Press, New York, NY."},{"key":"key2022020820074198000_b88","doi-asserted-by":"crossref","unstructured":"Porter, M.E. (2000), \u201cLocation, competition, and economic development: local clusters in a global economy\u201d, Economic Development Quarterly, Vol. 14 No. 1, pp. 15\u201034.","DOI":"10.1177\/089124240001400105"},{"key":"key2022020820074198000_b89","doi-asserted-by":"crossref","unstructured":"Porter, M.E. (2003), \u201cThe economic performance of regions\u201d, Regional Studies, Vol. 37 Nos 6\/7, pp. 549\u201078.","DOI":"10.1080\/0034340032000108688"},{"key":"key2022020820074198000_b91","unstructured":"Qu, S., Cooper, D. and Ezzamel, M. (2009), \u201cCreating and popularizing a management accounting idea: the case of the Balanced Scorecard\u201d, paper presented at the Interdisciplinary Perspectives on Accounting Conference, University of Innsbruck. July."},{"key":"key2022020820074198000_b92","doi-asserted-by":"crossref","unstructured":"Ramos\u2010Rodr\u00edguez, A.R. and Ru\u00edz\u2010Navarro, J. (2004), \u201cChanges in the intellectual structure of strategic management research: a bibliometric study of the Strategic Management Journal, 1980\u20102000\u201d, Strategic Management Journal, Vol. 25 No. 10, pp. 981\u20101004.","DOI":"10.1002\/smj.397"},{"key":"key2022020820074198000_b93","doi-asserted-by":"crossref","unstructured":"Seidl, D. (2007), \u201cGeneral strategy concepts and the ecology of strategy discourses: a systemic\u2010discursive perspective\u201d, Organization Studies, Vol. 28 No. 2, pp. 197\u2010221.","DOI":"10.1177\/0170840606067994"},{"key":"key2022020820074198000_b94","doi-asserted-by":"crossref","unstructured":"Sk\u00e6rb\u00e6k, P. and Tryggestad, K. (2010), \u201cThe role of accounting devices in performing corporate strategy\u201d, Accounting, Organizations and Society, Vol. 35 No. 1, pp. 108\u201024.","DOI":"10.1016\/j.aos.2009.01.003"},{"key":"key2022020820074198000_b95","unstructured":"Soros, G. (2008), The New Paradigm for Financial Markets: The Credit Crash of 2008 and What it Means, PublicAffairs, New York, NY."},{"key":"key2022020820074198000_b96","unstructured":"Tett, G. (2009), Fool's Gold: How Unrestrained Greed Corrupted a Dream, Shattered Global Markets and Unleashed a Catastrophe, Little Brown, London."},{"key":"key2022020820074198000_b97","doi-asserted-by":"crossref","unstructured":"Toms, S. (2010), \u201cValue, profit and risk: accounting and the resource\u2010based view of the firm\u201d, Accounting, Auditing & Accountability Journal, Vol. 23 No. 5, pp. 647\u201070.","DOI":"10.1108\/09513571011054927"},{"key":"key2022020820074198000_b98","doi-asserted-by":"crossref","unstructured":"van Iterson, A. and Clegg, S.R. (2008), \u201cThe politics of gossip and denial in inter\u2010organizational relations\u201d, Human Relations, Vol. 61 No. 8, pp. 1117\u201037.","DOI":"10.1177\/0018726708094862"},{"key":"key2022020820074198000_b99","unstructured":"Weber, M. (1978), Economy and Society, University of California Press, Berkeley, CA."},{"key":"key2022020820074198000_b100","doi-asserted-by":"crossref","unstructured":"Whittle, A. and Mueller, F. (2010), \u201cStrategy, enrolment and accounting: the politics of strategic ideas\u201d, Accounting, Auditing & Accountability Journal, Vol. 23 No. 5, pp. 626\u201046.","DOI":"10.1108\/09513571011054918"},{"key":"key2022020820074198000_b101","doi-asserted-by":"crossref","unstructured":"Wilson, D., Branicki, L., Sullivan\u2010Taylor, B. and Wilson, A. (2010), \u201cExtreme events, organizations and the politics of strategic decision making\u201d, Accounting, Auditing & Accountability Journal, Vol. 23 No. 5, pp. 699\u2010721.","DOI":"10.1108\/09513571011054945"},{"key":"key2022020820074198000_b103","unstructured":"Wolin, S. (1961), Politics and Vision, Allen & Unwin, London."},{"key":"key2022020820074198000_frg2","unstructured":"Arendt, H. (1958), The Human Condition, University of Chicago Press, Chicago, IL."},{"key":"key2022020820074198000_frg38","doi-asserted-by":"crossref","unstructured":"Flyvbjerg, B. (2001), Making Social Science Matter, University of Cambridge Press, Cambridge.","DOI":"10.1017\/CBO9780511810503"},{"key":"key2022020820074198000_frg41","unstructured":"Giddens, A. (1976), New Rules of Sociological Method, Hutchinson, London."},{"key":"key2022020820074198000_frg42","doi-asserted-by":"crossref","unstructured":"Giddens, A. (1981), A Contemporary Critique of Historical Materialism, Macmillan, London.","DOI":"10.1007\/978-1-349-16638-1"},{"key":"key2022020820074198000_frg44","unstructured":"Gramsci, A. (1971), From the Prison Notebooks, Lawrence and Wishart, London."},{"key":"key2022020820074198000_frg51","doi-asserted-by":"crossref","unstructured":"Haugaard, M. (2003), \u201cReflections on seven ways of creating power\u201d, European Journal of Social Theory, Vol. 61 No. 1, pp. 87\u2010113.","DOI":"10.1177\/1368431003006001562"},{"key":"key2022020820074198000_frg52","unstructured":"Haugaard, M. (2006), \u201cPower and hegemony in social theory\u201d, in Haugaard, M. and Lentner, H. (Eds), Hegemony and Power, Lexington Books, New York, NY, pp. 45\u201067."},{"key":"key2022020820074198000_frg61","doi-asserted-by":"crossref","unstructured":"Knorr Cetina, C.K. (1999), Epistemic Cultures: How the Sciences Make Knowledge, Harvard University Press, Cambridge, MA.","DOI":"10.4159\/9780674039681"},{"key":"key2022020820074198000_frg90","unstructured":"Porter, M., Takeuchi, H. and Sakakibara, M. (2000), Can Japan Compete?, Macmillan, London."},{"key":"key2022020820074198000_frg102","unstructured":"Wittgenstein, L. (1967), Philosophical Investigations, Blackwell, Oxford."}],"container-title":["Accounting, Auditing &amp; Accountability Journal"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/www.emeraldinsight.com\/doi\/full-xml\/10.1108\/09513571011054891","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/09513571011054891\/full\/xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/09513571011054891\/full\/html","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,7,25]],"date-time":"2025-07-25T00:26:33Z","timestamp":1753403193000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.emerald.com\/aaaj\/article\/23\/5\/573-594\/1259"}},"subtitle":[],"editor":[{"given":"Chris","family":"Carter","sequence":"first","affiliation":[]}],"short-title":[],"issued":{"date-parts":[[2010,6,22]]},"references-count":103,"journal-issue":{"issue":"5","published-print":{"date-parts":[[2010,6,22]]}},"alternative-id":["10.1108\/09513571011054891"],"URL":"https:\/\/doi.org\/10.1108\/09513571011054891","relation":{},"ISSN":["0951-3574"],"issn-type":[{"value":"0951-3574","type":"print"}],"subject":[],"published":{"date-parts":[[2010,6,22]]}}}