Sawabe, Norio; Yoshikawa, Kohji; Shinohara, Kosuma - Graduate School of Economics, Kyoto University - 2010
This paper examines how accounting is implicated in strategizing practices at a financial institution. We investigate … micro processes of strategizing in which proclaimed abstract concepts in the formally disclosed middle range plan are given … concreted shape through everyday practices at local divisions, and examine the way in which accounting plays in the strategizing …