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Journal cover: Journal of Accounting & Organizational Change

Journal of Accounting & Organizational Change

ISSN: 1832-5912

Online from: 2005

Subject Area: Accounting and Finance

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Strategic management accounting and the strategising mindset in an English higher education institutional context


Document Information:
Title:Strategic management accounting and the strategising mindset in an English higher education institutional context
Author(s):Khaled Hutaibat, (Department of Accounting, Mutah University, Karak, Jordan), Larissa von Alberti-Alhtaybat, (Accounting Department, German-Jordanian University, Amman, Jordan), Khaldoon Al-Htaybat, (Accounting Department, Al Hussein Bin Talal University, Ma'an, Jordan)
Citation:Khaled Hutaibat, Larissa von Alberti-Alhtaybat, Khaldoon Al-Htaybat, (2011) "Strategic management accounting and the strategising mindset in an English higher education institutional context", Journal of Accounting & Organizational Change, Vol. 7 Iss: 4, pp.358 - 390
Keywords:Accounting, England, Grounded theory, Management accounting, Organizational change, Strategic management accounting, Universities
Article type:Research paper
DOI:10.1108/18325911111182312 (Permanent URL)
Publisher:Emerald Group Publishing Limited
Acknowledgements:The authors would like to thank Professor Andrew Goddard, Professor John Taylor and the Economic and Social Science Research Council for their support. Furthermore, they would like to thank the very supportive and thorough anonymous reviewer, who has greatly added to the paper.
Abstract:

Purpose – The purpose of this paper is to explore the concept of strategic management accounting (SMA) in an English university. It is in search of and investigates SMA practices and processes, and their meaning to participants in an English university context. The higher education (HE) institution under research had gone through a major change a couple of years prior to this study, including implementation of new strategic management and management accounting practices.

Design/methodology/approach – The approach taken is an interpretive one and the adopted methodology is grounded theory according to Glaser's evolved approach. Data collection took place largely through interviews and, where possible, participant observation.

Findings – The main findings of the research concern the core concept of the strategising mindset, which encapsulates the institutional, divisional and individual stance towards strategy and SMA. The strategising mindset is understood as the belief system that is adopted with regard to SMA, which is divided into a bureaucratic and an entrepreneurial mindset. According to the respective mindset, accounting for strategic management is dealt with and institutional members' perceptions of SMA are shaped. The particular mindset adopted depends on the context members were and are functioning, which reflects Bourdieu's theory of practice.

Originality/value – The main contributions are the emergent theoretical framework on SMA in HE, the concept of the strategising mindset and resulting views and conclusions on what SMA actually means in practice. To the authors' knowledge, no such theoretical framework has been published to date.



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