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Strategy in Action: The Use of Visual Artefacts for Strategic Change
Abstract
Recently performativity has emerged as a new conceptual and methodological tool in management and accounting research. This concept emphasizes the process view of organisational phenomena by drawing attentions to the provisional ontology of managerial practices in complex settings. Building on the performativity turn in accounting, this chapter provides insights in the active role that a special kind of management control tools, strategy maps, plays in exploring new strategic patterns. A qualitative case study of strategy renewal in an Italian professional service firm was undertaken. Preliminary findings confirm that strategy maps enact knowledge production in strategic change processes by figuring concerns, negotiating meaning and discovering new patterns.
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