The performativity of accounting target as a management aspiration in strategizing

• Published in: Melco Journal of Management Accounting Research Vol. 13; no. 1; pp. 29 - 45
• Main Author: Horii, Satoshi
• Format: Journal Article
• Language: Japanese
• Published: Maki Makoto Foundation 2021; 公益財団法人 牧誠財団
• Subjects: accounting target; in-process management; Long-term planning; performativity; strategizing; 中期経営計画; 会計目標; 戦略化; 期中管理; 遂行性
• ISSN: 1882-7225; 2189-2776
• DOI: 10.14987/mjmar.13.1_29

In this study, I focus on accounting target in long-term planning and in-process management for it in order to understand the performativity of accounting target. I found that accounting target as a management aspiration was starting point to strategize and strategic node for middle managers and that the accounting target could reconcile rigid normativity with flexibility, associating with social control. Moreover, I showed that the diversity and complexity of temporal structure of accounting targets and their interactions through examining the strategizing process.